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This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable...
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descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of … the curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3 …
Persistent link: https://www.econbiz.de/10009459016
first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …
Persistent link: https://www.econbiz.de/10009463656
received by Notre Dame’s Professor of Accounting, Derek Parkin.Professor Parkin was formally recognised by the Institute of … locally and is a foundation member of the Global Accounting Alliance, a coalition of the world’s premier accounting bodies … businessmen, together with leading members of the profession locally, representatives of the Business School and Professor Parkin …
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This paper summarized findings from a Colorado and Utah survey of manufacturing and business service establishments … which provided information on the use of business services among different types of firms in this interior region of the … consistent with those found by studies in other areas. Manufacturers are not a major source of sales for business service firms …
Persistent link: https://www.econbiz.de/10009436503
decision-making styles) and their relationships with management accounting systems (MAS) from an organizational life … their MAS. Furthermore, between stages, it is the selection of management accounting tools that dominates the presentation …
Persistent link: https://www.econbiz.de/10009441596