Fighting the symptoms is easier than finding a cure
- Do you really understand how business works? Warnes, Brian // Accountancy;Apr1985, Vol. 96 Issue 1100, p76
Examines the importance of profit statements prepared by accountants. Net current asset need; Cash information; Information for managers; Debtor books.
- The credible journey. Stone, Ted // Financial Management;Sep2002, p16
Reports on proposed accounting reforms in the U.S. in 2002. Impact of the huge gap between operating earnings and reported earnings; Cases of misrepresentation of corporate earnings; Proposals on standards that indicate the ongoing profitability of a company's core businesses.
- Earnings performance and interim reporting. Doran, David T. // Journal of Applied Business Research;Winter95, Vol. 11 Issue 1, p67
Documents the favorability of interim period earnings performance to year-end earnings performance. Measurement of earnings performance as the difference between reported earnings and the Value Line forecast; Sources for the difference; Reasons for management to overstate interim earnings.
- More companies give interim CCA results. Dunham, Robin // Accountancy;Feb1982, Vol. 93 Issue 1062, p24
Reports on the increase in the number of corporations including current cost profits in their interim statements in Great Britain in 1982. Results of current cost accounting; Comparison with comparative historic and current cost accounting figures.
- Lies Damn Lies and FINANCIAL STATEMENTS. Braff, Dexter W. // HomeCare Magazine;Apr2002, Vol. 25 Issue 4, p68
Presents advice on finding distortions in financial statements in the U.S. Information on the reporting of revenue; Methods of accounting for uncollectible revenues; Calculation of earnings before interest, tax, depreciation, and amortization.
- Accounting Conservatism in Portugal: Similarities and Differences Facing Germany and the United Kingdom. Ferreira, Leonor Fernandes; García Lara, Juan Manuel; Gonçalves, Tiago // RAC - Revista de AdministraÃ§Ã£o ContemporÃ¢nea;2007, Vol. 11, p163
This paper examines the existence of conservative practices in the Portuguese accounting system, and whether these conservative practices affect the comparability of financial information provided by companies. We particularly examine whether the book value figure can be understated due to...
- Goodwill Non-Impairments. Chambers, Dennis; Finger, Catherine // CPA Journal;Feb2011, Vol. 81 Issue 2, p38
The article discusses the use of goodwill non-impairment by companies to manage their earnings. The effect of Statement of Financial Accounting Standards (SFAS) 142 on goodwill-related earnings management is described. A table shows the results of related the working papers "Earnings Management...
- Don't get burned. Tully, Shawn // Fortune;2/18/2002, Vol. 145 Issue 4, p88
Discusses the accounting methods used by corporations in determining their earnings. Manipulation of earnings; Definition of earnings; Signs that a corporation's earnings have been tampered with, including frequent restructuring and the use of acquisitions to buy earnings.
- Moorgate echoes: Corporate Report, the profit ethic... // Accountancy;Oct75, Vol. 86 Issue 986, p17
The article comments on "The Corporate Report," a report of the Australian Accounting Standards Committee (ASSC) Working Party, which intends to re-examine the scope and aims of published financial reports in relation to profit ethics in Great Britain. The "Daily Express" stated that accountants...