Hidden Financial Risk phần 7 pptx

... California Press, 1 977 ). 2. R. R. Sterling, “Accounting Power,” Journal of Accountancy (January, 1 973 ), pp. 61– 67. 3. A. J. Briloff: Unaccountable Accounting (New York: Harper & Row, 1 972 ); More Debits than ... Ultramares case. 47. G. W. Bush, “Speech in New York City, July 9,” Wall Street Journal, July 9, 2002. FAILURES THAT LED TO DECEPTIONS 172 07 Ketz Chap 5/21/03 10:33 A...

Ngày tải lên: 14/08/2014, 05:20

... contact our Customer Care Department within the United States at 800 -76 2-2 974 , outside the United States at 3 17- 572 -3993 or fax 3 17- 572 -4002. Wiley also publishes its books in a variety of electronic ... 15 Notes 2 Balance Sheet Woes 33 Investment Risks 34 Some Ratios That Index Financial Risk 34 Financial Leverage and its Effects 36 Stock Prices and Financial Leverage 41...

Ngày tải lên: 14/08/2014, 05:20

... Limited 77 3. U.S. Aggregates, Incorporated 77 4. U.S. Wireless Corporation 77 5. Unify Corporation 77 6. Urban Outfitters, Incorporated 77 7. UTStarcom, Incorporated 77 8. Vans, Incorporated 77 9. Varian, ... (Continued) 76 7. Team Communications Group, Incorporated 76 8. TeleCorp PCS, Incorporated 76 9. Toro Company 77 0. Trikon Technologies, Incorporated 77 1. True North Commun...

Ngày tải lên: 14/08/2014, 05:20

... 16, 377 18,489 Shareholders’ Equity Minority Interest 0 0 1 ,71 2 Preferred Stock 0 37 37 Common Equity 11,366 2 ,78 3 11,366 11,366 2,820 13,115 Total Liabilities and Equity 22,4 17 23 ,71 9 44,4 47 03 ... (Including Goodwill) 2, 579 14,6 37 16,933 Total Assets 22,4 17 23 ,71 9 44,4 47 Current Liabilities Accounts Payable and Accrued 4,530 2,648 7, 140 Debts Deferred Cash Payments 0...

Ngày tải lên: 14/08/2014, 05:20

... 1,283 1,1 87 1,0 57 Other Selling Expenses 616 688 626 Passenger Commissions 540 661 78 4 Contracted Services 1,016 966 824 Landing Fees and Other Rents 78 0 77 1 72 3 Aircraft Rent 73 7 74 1 622 Aircraft ... 21,931 30,4 47 28,528 Current Debts 6,403 5,245 7, 585 6,454 Long-Term Debts 12,349 10,251 20,523 18,460 Total Debts 19,581 16,354 28,930 25 ,77 2 Stockholders’ Equity 4,024 5,...

Ngày tải lên: 14/08/2014, 05:20

... First 3,3 37 0 0 3,3 37 2,000 (1,3 37) 3,3 37 2,000 Second 3,5 37 200 200 3,5 37 2,000 (2, 874 ) 7, 074 4,200 Third 3 ,74 9 424 420 3 ,75 3 2,000 (4,6 27) 11,2 47 6,620 Fourth 3, 974 675 662 3,9 87 2,000 (6,614) 15,896 ... 3,3 37 5 67 0 1,889 5 ,79 2 4,000 (1 ,79 2) 13,346 4,000 7, 555 Second 3,5 37 801 400 1,889 5,826 4,000 (3,618) 17, 684 8,400 5,666 Third 3 ,74 9 1,061 840 1...

Ngày tải lên: 14/08/2014, 05:20

... Directors 1 57 07 Ketz Chap 5/21/03 10:33 AM Page 1 57 07 Ketz Chap 5/21/03 10:33 AM Page 150 deception. On the other hand, El Paso Corporation continues to make deals that would challenge a financial ... accounting anthropology and what I would call financial economics of accounting; see Sterling: “Accounting Power,” Journal of Accountancy (January 1 973 ), pp. 61– 67; “Accounting Re...

Ngày tải lên: 14/08/2014, 05:20

... community. Principles-based accounting Failure of Regulation 2 27 09 Ketz Chap 5/21/03 10: 37 AM Page 2 27 09 Ketz Chap 5/21/03 10: 37 AM Page 232 the core principles.” (page 8) This point is restated ... resist client pressures.” I Failure of Regulation 2 17 09 Ketz Chap 5/21/03 10: 37 AM Page 2 17 The first section of this chapter looks at the Financial Accounting Standards Board (...

Ngày tải lên: 14/08/2014, 05:20

... $ 802 $1, 378 Effective Income Tax Rate 30 .7% 9.2% 20.0% EBIT × (1 − T) 1,353 72 8 1,102 Depreciation 855 870 8 27 Capital Expenditures 3,158 2, 674 2,009 Change in Net Working Capital 1 ,76 9 ( 1,000) ... Activities $4 ,77 9 $1,228 $1,640 Capital Expenditures 3,158 2, 674 2,009 Free Cash Flow $1,621 ($1,446) ($ 369) Panel C: FCF as CFO—CFI 2000 1999 1998 Cash from Operating Activities $4...

Ngày tải lên: 14/08/2014, 05:20

... 131 WorldCom, 6, 33, 54, 70 , 156, 162, 174 , 175 , 177 , 183, 184, 1 87, 188, 218, 220, 225, 2 27, 253, 254, 266 World War I, 174 – 175 W. R. Grace, 6, 177 Wriston, Walter, 130, 216 X Xerox, 6, 177 Y Young, Michael, ... 183, 185–1 87, 195–211, 2 17, 219–223, 225, 226, 228, 238, 253, 254 SEC budget, 222–223, 226 Securities Exchange Act of 1934, 175 , 177 , 214, 220 Securities laws and th...

Ngày tải lên: 14/08/2014, 05:20