Measuring profit should be about fact, not fiction
- Cos. under pressure to hit forecasts. Wilkinson, Kaija // New Orleans CityBusiness (1994 to 2008);01/25/99, Vol. 19 Issue 30, p30
Examines the earnings management practice by American public companies which is aimed at pacifying investors and stabilizing stocks. Increase in the number of companies which reported earnings very close to projections; Overestimation of liabilities to justify accruals for inevitable lean...
- The relationship of net income to comprehensive income: An analysis of Fortune 500 companies. Kreuze, Jerry G.; Newell, Gale E. // Mid-American Journal of Business;Spring99, Vol. 14 Issue 1, p53
Examines the relationship of net income to comprehensive income, as seen in the effects of comprehensive income disclosures for 100 randomly selected Fortune 500 companies in the United States. Finding that a large number of firms report a comprehensive income amount different from reported net...
- Concerns about earnings are justified. Dobbs, Lou // Caribbean Business;10/3/2002, Vol. 30 Issue 40, p30
Reports that concerns about corporate earning are justified in Puerto Rico. Slow rebound in earnings; Disparities in what companies include and exclude from their earnings and when they report them; Suggestions to sort fact from fiction in financial releases.
- WHO WOULD OVERSTATE INCOME? Holzman, Robert S. // Management Review;Aug66, Vol. 55 Issue 8, p4
Examines the issue of overstatement of corporate income in the United States. Profits from inflating corporate earnings; Consequences of overstating income; Defenses against the consequences of inflated income statements.
- Good economic news. // American Machinist;Oct2001, Vol. 145 Issue 10, p33
Reports sales of Walter AG company in Germany as of the year 2001. Increase on earning before the interest and taxes; Comparison on sale of year 2000 and 2001; Impact of product release on sale target.
- Fighting company spin. Jacobs, Tom // Nature Biotechnology;Apr2003, Vol. 21 Issue 4, p357
Discusses indicators that can signal whether a company uses or abuses the press release of quarterly or annual earnings. Proper treatment of all press releases; Major errors in the earnings release; Three major financial statements for investors; Need for the provision of the most information...
- Abstracts/RÃ©sumÃ©s. // Contemporary Accounting Research;Summer2014, Vol. 31 Issue 2, p309
Abstracts are presented for articles in the current issue including "Information Acquisition and Opportunistic Behavior in Managerial Reporting" by Bryan K. Church, R. Lynn Hannan, and Xi (Jason) Kuang, "The Impact of Authority on Reporting Behavior, Rationalization and Affect" by Brian W....
- Elimination of intra group profit. // Accountancy;Sep91, Vol. 108 Issue 1177, p67
Focuses on the elimination of intra group profit in Great Britain. Acceptance of elimination in consolidated financial statements; Profits and losses resulting from transactions between group undertakings.
- Ill will towards goodwill improves the profit picture. Bary, Andrew // BRW;11/05/99, Vol. 21 Issue 43, p47
Focuses on the advantages of business enterprises' focus on cash earnings as a way to reflect company performance in the United States. Intel Corp.'s emphasis on cash earnings; Companies' adoption of purchase accounting for mergers; Policy on the deduction of goodwill amortization of from profit.