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A study addresses two research issues. First, considering the current heightened scrutiny of managers and pressures on them to present unbiased financial reporting, does continue as it did twenty years ago at the time of Thomas' (1989) research? The results indicate that negative earnings firms no longer engage in this type of earnings management. Whether managers of negative earnings firms discontinued this activity because of the increased scrutiny is unknown, but this certainly represents one reasonable explanation for their change in behavior. For positive earnings firms, though, the evidence suggests that managers continue to round up the second earnings digit to increase the first digit by one. These results do ...
[...] the college application process is often overwhelming and can seem beyond reach for students unaware of how to complete an application, write a genuine and insightful essay, gather recommendation letters, and meet deadlines. [...] college application guidance is extraordinarily important.
If you go What: Symphony Idol When: 8 p.m. Friday and Saturday Where: Clay Center Tickets: $12.50 to $64.50 Info: www.theclaycenter.org or 304-561-3570 The West Virginia Symphony's first Symphony Idol winner, Ryan Hardiman, accomplished two things during his one-year guest spot.
According to LaFleur's data at press time, 27 of 64 independent agencies had yet to create Web pages. Public records litigation, state secrets leave room for improvement The administration's stance on the state secrets privilege and its approach to public records litigation received more mixed reviews.\n The U.S. Court of Appeals in San Francisco (9th Cir.) said on Feb. 9 that the lobbyists' identities should be disclosed so long as they are not protected by the presidential communications privilege or other legal grounds and told the lower court to consider the case in light of its ruling.
LEHIGH VALLEY, Pa., Feb. 15, 2011 /PRNewswire/ -- Air Products' (NYSE: APD) mobile hydrogen fueling technology is helping Lawrence Livermore National Laboratory (LLNL) achieve its strategy of an energy sustainable future and a cleaner environment. At the Livermore, Calif. based national security laboratory, Air Products technology and equipment is fueling two hydrogen powered shuttle buses used to transport employees and visitors at LLNL's main site. This laboratory does cutting edge work and is an important place to locate hydrogen fueling technology to show that it is ready and working today. This is an opportunity for the scientists working at the lab and the guests who visit the site to get a first-hand look at hydrogen as an alternative fuel," said Dan Rabun, business development ...
Three teachers from Rippling Woods Elementary School and one from Old Mill Middle School South are four of the 42 teachers in Anne Arundel County to achieve the honor of becoming National Board Certified, the highest teaching credential in the nation. Rosa Cordua, Tana DeWind and Laura Rode, all from Rippling Woods, and Judylee Meade from Old Mill Middle School South achieved the advanced teaching credential by completing a rigorous program based on high standards on what a teacher should know and be able to do.
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