Finance & Accounting Essays

The term earning management covers all the legitimate and illegitimate actions by the company's management that affects the earnings of the firm. The profit of the company is known as Earnings. The analysts and the investors check the earnings of the company to determine the position of the stocks of the company.

Economic factors are taken into consideration by various organizations or companies when setting or formulating their business plan. These factors play a crucial role in determining the outcome of a company at any given fiscal year

The decisions may be on the purchase of raw material or the quality of products that are to be produced by the company. The management accounting practices that are applied by barber foods include total

In attaining the aim of the essay, the following objectives will be examined:1. A critical review of the concept of systematic risk and its definitions.2. An examination of how systematic risk spreads through a financial system.3. An analysis of the factors that affect the rapidity and extent of the spread of systematic risk in a financial system.

Therefore, conservative investors usually focus on the portfolio with low returns and low risk, while those who focus on the growth of their portfolio invests in high

The authors further assert that the market size determine the value of public corporations. Therefore, when firms go public, there is usually a

That normally means one only out of ten will not pay back. These does make one wonder of what verifiable groundwork was utilized to focus but this was left to Wall Street and the rating organizations. Presently there are two tranches, packages, one, which gets an

The term Keynesian economy is used to explain the fact that economic efficiency could be reached and a flop avoided. It is seen as the demand side concept that focuses on short term changes. A good example of

The total debt ratio for the company increased from 53% to 56% then 57%. That shows that the total debt for the company is increasing with time. That shows that that the

It includes the costs of preparing the asset for preparation of the asset for final use, less the estimated salvage value of the property, goodwill

However, there is a rule that states that the revenues and expenditures ratio for a charitable organisation should not exceed 25 percent. The rule helps to prevent donors from being exploited by

Net present value takes into consideration the time value of money. Due to inflation money depreciates over time. A person who has $100 saved up in a cookie jar and leaves it there for five years will lose money because those $100 will not have the same purchasing power five years into the future. Using the net present value table can help a person.

Since the thirty year old plans to retire at 60 and die by the age of 85 years, the best asset allocation using the classical asset allocation model is

The growth of the company and therefore its earnings is gradual. Most people will invest in the company to get higher earnings in the long run. The company offered the shares towards the end of the year 2014. In light of this, the company expected that before the shares started trading in the stock market, the new year would have arrived.

The inventories of Abbey Public Limited Company are an area of heightened audit risk. The components of Company inventories are the Building Land and roads, the Work in Progress, and the Raw materials. From the financial statements, a 33.44% increase in stocks has been reported. The stocks are reported at 120,641,000 Pounds in 2014 compared to the 90,408,000 pounds reported in 2013.

On the 25th of June 2002, the company announced that it had intentionally overstated its earnings in 2001 as well as the first quarter of 2002 by over $3.8 billion. These shocked most financial analysts in America and all over the world. The US government intervened in the case and tried to solve the issues at hand.

Behavioural issues that arise from the use of the standard cost system in the merit Inc. include lack of motivation for both the employees and managers to work towards attaining the set goals. In the

The former is the simplest measure in stock valuation, for this reason it is common. Common and preferred stocks are the two kinds of stock. An equivalent value of stock by every investor is controversial in

In the business world, firms/companies consider acquiring other firms to expand the market share alongside enhancing the value of the company. In this case, American Cable Communications which is among the largest firms in U.S is considering acquiring Air Thread Connections Company that deals with the manufacturing and supply of electronic products.

It argues that the value of a share is worth the actual present value in terms of all the future dividends that a company will pay. This model is the most effective method for valuation because it places the values of shares on the real cash flows that the investors receive.

In the UK, Energy Drinks have realized a growing market to £ 1.15 billion in 2011 (Eleftheriou-Smith, Loulla-Mae. 2012) and has been forecasted to grow up to £ 2.3 billion by 2016 (Fourteen19 2012). The newly discovered formula which will be under the brand name Super Health can be expected to soar to high revenue performance.

The basic issue the company faces is the political and economic instability of the country in which it is currently operating. As all the products offered by Shearwater Adventure are based around the location of Victoria Falls, it would difficult for Allen Roberts to difficult planning relocation if the environment gets more unstable.

At the outset, those who answered the question affirmatively can point out that the roots of Japan's successful post-war industrialization and economic development can be traced to efforts of the Japanese state as early as the period of the restoration of imperial rule in Japan.

We will employ 5 labors at CNY. 10,000 monthly salary. When the production level increases after six months two more will be hired at the same salary. After year one, the salary of the labor will be increased to CNY. 15,000. And after year two, one more man will be hired to handle increased production levels. Overhead is linked to direct material which equals 35% of direct material cost. The sales revenue is determined by the sale price. 

Within a business, a partnership is formed in order to certain activities that may result in the benefit of all the partners of the organization. The advantages and the disadvantages of

Services accounted in the BOP framework comprises services, transportation, communications, and government services, etc. In the following, the problems with the accounting of services that make up the BOP are discussed in comparison with that of tangible physical goods based on the differences between both types.

IESBA wants to beef up professionalism in the accounts profession by establishing new steps that accountants should take in disclosing information to management, the board, and external sources. This paper discusses the four codes of ethics that accountants should adhere to including confidentiality, objectivity, and integrity.

Scholarly researches on successful career paths continue to flourish with facilitative factors top on the agenda. Career success can be summed up as the cumulative positive outcomes resulting from one’s work experiences. The sequential, evolutionary aspect of experiences over time attaches the notion of a "moving perspective" on careers.

As the author of the essay puts it, one controversial topic that surrounds the finance field is the setting of accounting standards by the Federal Accounting Standards Board. Moreover, the controversy stems from the ability of the board to change the standards that determine the financial information formulated, used, and presented.

The five companies- BHP Billiton, National Australian Bank, Telstra, Westpac Banking and Woolworths- have been analyzed in this report with respect to their returns, risks and correlations. Appended Table 1 shows that calculated monthly returns of the

It also draws a competitive analysis to verify the company’s position in the industry by comparing with their competitors. The report elaborates the operation of Ford and also, reasons the fact that they could lower their debt. The company, along with its

This activity is in line with the trading metrics we were following, which indicate that we traded for not more than 19 times over the 2 months course. ‘Pure investors’” position differs from the “pure traders” position since the latter refers to the individuals who regularly sell and buy, potentially a number of times during the trading day.

The rival competitors are Samsung and Apple (Mery, 2003). On the other hand, Microsoft created windows phone 8 in order to counter the android application which is mostly used by Nokia’s rival company. The deal benefited

Stockholders, customers, and potential investors will often use financial data to assess the performance and financial health of a business model. Financial ratios are used by creditors, bankers, accountants, and shareholders to evaluate information presented in an organization’s financial statement.

The researcher will use theories and scholarly reviews to explore the practice. The researcher will sample selected firms that have collapsed due to financial strain and research their financial statements. Interviews and questionnaires will be used to obtain primary data, while financial statements will be used to obtain secondary data. 

As the old adage goes, familiarity breeds contempt; thus, MAPR aims at reducing ‘the familiarity threat’ resulting due to extended audit partner tenure. It is generally accepted that new auditors are inclined more to being independent as well as critical of public

The report has also focused on the International Fisher Effect and the importance of project financing. Zeus Plc can apply for a direct loan from the host government in order to finance its project. The host country i.e. Malaysia must arrange for the venture capital in order to reduce the financial risk associated with Zeus Plc.

Assets are items with an economic value attached to them which are owned by an individual or a company and which could easily be converted into cash. Assets, which mainly deliver their financial benefit for a period longer than one year, are referred to as the noncurrent assets.

A big segment of this sector derives its revenue from loans and mortgages which appreciate in value with the drop in interest rates. Moreover, when the business cycle is bullish, the financial sector profits from extra investments. Improved economic environments normally lead to increased capital projects as well as increased individual investing.

Footnotes explain where to find detailed information about entries of financial statements. Financial statements record a company’s business activities. Accountants, firms, and government agencies use the information in these documents for different purposes. Financial ratios illustrate the company’s current financial health and dynamics.

The determination and proper planning of the restaurant business will assist or help us in designing and structuring the business.  And when the planning about the food concept is done then the menu of the foods is required to be prepared. The menu list is required to be prepared in such a way that it reflects or highlights there product that is expected by us to be chosen by the customer.

Traditionally, utility theory has been accepted as normal consequence of logical assumptions, and more broadly has been accepted as explanation of economic approach. Kahneman and Tversky (1979) in their article “Prospect Theory: An Analysis

olves the price quotation and equipment acquisition processes, and the second problem entails fluctuations in the exchange rate, especially when converting from Canadian dollars (CAD) to US dollars (USD). The operations manager understands that a strategy for managing the risk

The exchange rate refers to the price of one currency expressed in terms of another currency. There are several different models for determining exchange rates. The monetary models of exchange rate determination assert that exchange rates are the relative prices of assets, determined in organized markets where prices can adjust instantaneously.

As a point of departure various ratios will be computed to ascertain the financial position of these companies in a bid to choose the best company to invest. This kind of information is beneficial to the investors, employees and even

As a diversified mining company,   BHP Billiton plc (or “BHP”) extracts and processes minerals, oil and gas from its worldwide production operations with primary locations primarily in Australia, the Americas, and southern Africa. BHP is operating under nine customer sector groups (CGS):, petroleum, diamonds, and specialty products, stainless steel material, aluminum, base metals, etc.

Likewise, Godfrey reiterated that the conceptual framework implementation hastens the purchase and sales of goods and services in the global environment. The disadvantages cannot outweigh the advantages of implementing the conceptual framework of accounting. Indeed, a conceptual framework can be easily crafted for accounting.

It is essential to say that average is the middle cost which is obtained by dividing with the number of the units of inventory. This method is different and simple as well as it calculates the inventory very easily. For example, the total cost of 40 inventory units is $400. The average unit cost is $10=$400/40.

Generally, some of the expenditure such as Medical, Social Security, Defence and Unemployment benefits contributed to the increase in the debt. Other factors include the extensive part in the defence against terrorism activities and the recent recessions which have to worsen the situation of the budget.

For the last year 2008 there was positive growth of 35.71% calculated by (8334-6141)/6141 = 35.71% As the target growth for the year 2009 was 10%, the target revenue for the year 2009 was (8334*1.1) that was $9167.4 Millions. On the basis of last year