993 resultados para financial report


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Mode of access: Internet.

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Midlands Technical College publishes this report annually to share important information concerning its operations and financial position.

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We investigate whether firms’ economic and financial situation influence the Quality of their Financial Reports (FRQ). FRQ is fundamental for investors and it affects the international capital movements [Bradshaw et al. (2004)] and Gelos and Wei (2005)]. Following Schipper and Vicent (2003) we use two issues to access earnings quality: abnormal accruals and earnings persistence. For seventeen European countries, we find evidence that the economic performance affects FRQ. Big firms and those with high current earnings exhibit better financial information. These results are robust since they don’t depend on FRQ proxy and we have the same evidence when we estimate regression with economical and financial factors separately or together. About financial situation, it seems not to affect FRQ. However, in high leveraged firms, the capital structure becomes determinant.

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We analyse whether the quality of firms’ Financial Reports (FRQ) produces any effect on their performance. Bradshaw et al. (2004) and Gelos and Wei (2005) call attention to the fact that the international capital movements is affected by FRQ. Following Schipper and Vicent (2003) we use the abnormal accruals to access earnings quality. For seventeen European countries, we found evidence that FRQ produces a positive impact on firm’s performance. This finding indicates that mangers are not opportunists and tends to make decisions to defend the firm’s best interests. This result is robust since it does not depend on the accounting firms’ performance proxy (ROA/ROE). In addition, it is also consistent when we use data in time series and in cross-sectional and when we estimate regression with lagged or the current year information about abnormal accruals.

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State Agency Audit Report Independent Auditor's Reports Iowa Comprehensive Annual Financial Report - Financial Section Schedule of expenditures of Federal Awards Schedule of findings and questioned costs

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Annual Report of the Iowa Board of Nursing. Includes changes to rules,legislation and procedure during fiscal year 2004, as well as statistics pertaining to all aspects of board business: basic education, continuing education, enforcement, administration, financial report, and nursing demographics.

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Annual report of the Iowa Board of Nursing. Includes information on legislation, rule changes, and statistics related to all aspects of board business: education, continuing education, enforcement, administrative changes, financial report and general nursing demographics.

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The annual report of the Iowa Board of Nursing includes information on legislation, administrative rules, nursing education, nursing practice, continuing education, licensing, enforcement, administration, financial report, statistics and general nursing demographics.

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The annual report of the Iowa Board of Nursing includes information on legislation, administrative rules, nursing education, nursing practice, continuing education, licensing, enforcement, administration, financial report, statistics and general nursing demographics.

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The annual report of the Iowa Board of Nursing includes information on legislation, administrative rules, nursing education, nursing practice, continuing education, licensing, enforcement, administration, financial report, statistics and general nursing demographics.

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The annual report of the Iowa Board of Nursing includes information on legislation, administrative rules, nursing education, nursing practice, continuing education, licensing, enforcement, administration, financial report, statistics and general nursing demographics.

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The Iowa Bord of Nursing Annual Report includes information on legislation, rule changes and statistics related to all aspects of board business: licensing, education, continuing education, enforcement, administrative changes, financial report, general nursing demographics.

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The Iowa Bord of Nursing Annual Report includes information on legislation, rule changes and statistics related to all aspects of board business: licensing, education, continuing education, enforcement, administrative changes, financial report, general nursing demographics.

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The Iowa Bord of Nursing Annual Report includes information on legislation, rule changes and statistics related to all aspects of board business: licensing, education, continuing education, enforcement, administrative changes, financial report, general nursing demographics.

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The annual report of the Iowa Board of Nursing includes information on legislation, administrative rules, nursing education, nursing practice, continuing education, licensing, enforcement, administration, financial report, statistics and general nursing demographics.