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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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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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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 …
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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 …
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factors that lead to a more complex organization in the sphere of accounting and specifically with reference to the financial …
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a business perspective. First, we seek to analyze how Environmental Management Accounting (EMA) may be used by firms to … changes in business accounting and reporting standards. Because this would imply significant changes in business information … agents. This paper presents a two-pronged approach towards accounting for changes in biodiversity and ecosystem services from …
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