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One type is simply conducting the business of the enterprise in order to attain controlled, disciplined growth. The other type involves deliberate manipulation of the accounting in order to create the appearance of controlled, disciplined growth
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What are the two basic types of disease?
the two basic types of diseases are viral and bacterial
Quantitative variables can be separated into what two types?
nominal and ordinal is wrong; those are the two types of qualitative variables. Ratio and interval are the two types of quantitative variables.
What is the average salary for a college graduate in Minnesota?
The average salary for college graduate in Minnesota is $44,259. Actual earnings depend on degree types and level or professional experience also.
What are the three types of formal organization instruction?
I think you mean levels of management? Strategic Tactical Operational
Why do you need two types of coding in one programming language?
It would be easier to answer, if you explained what the 'two types of coding' were.
What are the two components of the earnings allocation model?
Risk Management and Investment. =]
What is the difference between fraud and earnings management?
Both involve the intent, by reporting management, to distort their company's earnings picture, but fraudulent accounting does so by violating generally accepted accounting standards (GAAP) while earnings management does so within GAAP.
Is Fault detection and performance management are the two types of network management products?
yes
How can a change of accounting standards affect earnings management?
Earnings management occurs when those making decisions select among the allowable alternatives of a particular generally accepted accounting standard the one that will result in earnings that meet the predetermined number.
Different types of span of management?
Two types of Span of management/control are there:Wider span of management and Narrow span of management. Wider span of control results in a flat organization and narrow span of control results in tall organization structure.http://www.mbaknol.com/management-principles/span-of-management-types/
Two components of the earning allocation model?
An earning allocation model is how you direct your earnings each month to support your life. The two components are risk management and investments.
What should accompany the income statement of a company using earnings management?
An income statement, enhanced by earnings management without adequate disclosure, may well be a fraudulent income statement.
Is earnings after taxes considered the same as sales in finance management?
Absolutely not
What is the main motivations for companies to engage in earnings management?
Mainly to: 1.0 Ensure that the revenue stream is consistant with the cost structure, and so ensure that the company remains profitable 2.0 Analysis of the earnings will allow for the timeous implementation of plans, if the earnings fall 3.0 Earnings management also allows the company to check ratios such as price/earnings etc, so as to ensure investor interest in the company's shares
What are Two major types of knowledge management systems?
Enterprise-wide knowledge management systems and knowledge work systems
Why did Arthur Burns say that companies use earnings management?
The management people running those companies try to meet the analysts' earnings projections to (i) maintain their credibility with the analyst community, and (ii) maintain the relative price of the company's stock.
What are the models for earning management?
The earnings depends on what buisness you are working for and what you are modeling. If by earnings management models you are referring to earnings management research that has evolved with positive accounting theory, then it is important to note many models exists. Positive accounting theory (PAT) centers on the economic consequences of accounting choices. The broad stroke of the theory states that managers may be influenced to manipulate earnings away from "true earnings". In the effort to further expand PAT, researchers have approached the detection of earnings management in 2 general ways. The first way is to examine the income values of filing firms to determine whether they are zero or slightly less than zero. Theoretically, the expectation is that income should have a smooth distribution, however, Burgstahler and Dichev noted an "earnings kink" around zero. Another way to examine earnings management is by examining the 'level' of abnormal accruals believed to present in the income values--an example of some of these models include the Jones and modified Jones model.
