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By Bill Schwartz

"Advances in Accounting schooling" is a referenced, educational learn annual whose objective is to assist meet the desires of school contributors attracted to how you can enhance their school room guide. We submit considerate, well-developed articles which are readable, proper and trustworthy. Articles could be both empirical or non-empirical. They emphasize pedagogy i.e. explaining how school participants can increase their instructing tools or how accounting devices can increase their curricula/programs.

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Eight of the decisions affect earnings quality, reinforcing the idea that even if a decision is legal and within the boundaries of GAAP, it still affects financial reporting and the value of the firm’s financial reports to the market. Three of the scenarios affect the firm’s social responsibility rating, which is a simple þ/À rating. We explain to the students that social responsibility is not easily measured in a single summary figure, but that we are using a neutral/positive/negative rating scheme to proxy for the market’s assessment of the firm’s level of CSR.

Indeed, our experience is that many professionals (15) have volunteered to be Table 3. Participant Information. Total Student–Mentor pairs since Program Inception Profile of professionals (n ¼ 95a): Experience level Young professional (1–6 years) Experienced professional (W6 years) Type of firm Public accounting Big 4 Mid-tier Local Industry Government/Nonprofit Survey response rate (of 127a) a 127 N % 68 27 72 28 26 24 18 17 10 101 27 25 19 18 11 80 Some professionals have had more than one student assigned to them since the program’s inception.

Of the 18 groups, only five (28%) reported ending NOI below the original forecasted NOI of $800,000, and only two (11%) reported NOI below $600,000. The group that reported the lowest NOI was also the group with the lowest market capitalization. However, the team that achieved the highest NOI did not report the highest market capitalization. In fact, there were five student groups that reported higher market capitalization than this group. Thus, it appears that this group sacrificed long-term success (as proxied by the P/E ratio) for short-term gains in NOI.

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