This website uses cookies to ensure you have the best experience. Learn more

Fat Essay

395 words - 2 pages

The effect of voluntary changes in accounting procedures on earning is also used to test the implications of the theory. Reported changes in accounting procedures are available from two sources: the sample of depreciation switches used by Holthausen and changes reported by accounting trends and techniques. Accounting changes are collected from these sources for the sample companies. Procedure changes are decomposed according to the type of change. This table presents for the full sample 342 changes. There were 242 changes disclosed in the footnotes about changes on effect on earning , but the other 100 cases described ...view middle of the document...

If the effect of the accounting change on this variable is positive, the change is classified as income-increasing. According to analysis, the results don't support the theory. However, there are several potential explanations of this findings: 1. It is more costly for managers to transfer earnings between periods by changing accounting procedures than by changing accruals, and 2. Changes in accounting procedures affect earnings and the bonus plan lower bound in the current and future years. However, the effect of a procedure change on the accounting numbers is only publicly disclosed for the year of the change, the proxy therefore fails to control for the effect of accounting procedures on bonus awards in future years.

The second test is Test of the association between bonus plan changes and changes in accounting procedures. To test this hypothesis, useable sample companies are partitioned into two portfolios, one portfolio comprises companies that adopt or modify their bonus plan, the other contains companies that have no such contracting change. Through analysing, we can find a greater number of voluntary changes are expected for the sample of firms adopting or modifying bonus plans, than for firms with no such change. The test Mutigates one of the limitations of the contingency test. As I mentioned before, in contingency test, the proxy fails to control for the effect of accounting procedures on bonus awards in future years. But test avoid estimating this effect.

Other Papers Like Fat Essay

Fast Food And Fat Kids Essay

1626 words - 7 pages In the adolescent and school health section of the website, it states that "Childhood obesity has doubled in children and tripled in adolescents in the past thirty years" (par. 1). In 2010, more than one third of children and adolescents are overweight or obese. Overweight is  having excess bodyweight for a certain height from fat, muscle, bone, or water. Obese is having excess body fat.     "Obese youth are more likely to have risk

My Big Fat Greek Wedding Essay

1372 words - 6 pages Film Techniques of ‘My Big Fat Greek Wedding’ * At the beginning of the film, she is very upset because she was different and of different culture to the kids in her school, but then the movie gradually shows that it is actually a positive because that is what Ian liked about her. * In the opening segment, there is the use of voiceover, which is a reflective technique. * What she said when in the first scene, she said she wanted

Fat- And Water-Soluble Vitamins

959 words - 4 pages Fat- and Water-Soluble Vitamins VITAMINS: Vitamins are the organic compounds required by the plants and animals body to grow. The name 'vitamin' came from "vital amines". Classification of Vitamins: There are 13 vitamins which our body requires and these are: • Vitamin A • Vitamin C • Vitamin D • Vitamin E • Vitamin K • Vitamin B: It further includes: 1. Thiamine 2. Riboflavin 3. Niacin 4

Deficiency of Fat Soluble Vitamins

1813 words - 8 pages DEFICIENCY OF FAT SOLUBLE VITAMINS Vitamins are essential nutrients your body needs in small amounts for various roles in the human body. Vitamins are divided into two groups: water-soluble (B-complex and C) and fat-soluble (A, D, E and K). Unlike water-soluble vitamins that need regular replacement in the body, fat-soluble vitamins are stored in the liver and fatty tissues, and are eliminated much more slowly than water-soluble vitamins

Fat and Water Soluble Vitamins

939 words - 4 pages Fat- and Water-Soluble Vitamins Aaron Lee SCI/241 December 23, 2012 Fat- and Water-Soluble Vitamins Vitamins are organic components in food that are needed in very small amounts for growth and for maintaining good health. I have learned a lot about vitamins in the last few weeks, and have been both shocked and surprised by how little I do know about it all. Vitamins are important to your body for a lot of reasons that I will go over in

Fat and Fiber Diet Analyzation

610 words - 3 pages Time | Day 1 Aug 27th | Day 2 Aug 28th | Day3 Aug 29th | Day 4 Aug 30 | Day 5 Aug 31st | 7-11 Am | 1 jr. breakfast burrito from sonic. 1 12oz diet dp8oz waterCarb22 P12 L6 F0 Cal260 | ½ pkg nature valley peanut butter bar1 12oz glass milk1 ltr waterCarb30 P14 L11 F1 Cal270 | ½ pkg nature valley peanut butter bar1 12 oz milkCarb30 P14 L11 F1 Cal270 | 1 Supersonic breakfast burrito1 ltr waterCarb46 P23 L33 F3 Cal540 | 1 jr breakfast burrito

Fast Food or Fat Food

1971 words - 8 pages Fast food restaurants are everywhere in today’s society. They are found in hospitals, attached to fueling stations, in grocery stores, and inside major sports complexes (such as Great American Ball Park). With the many locations of these restaurants, the question must be raised… are fast food restaurants making people fat? That question can be answered with a resounding yes! In 1968, McDonalds was operating 1,000 restaurants (Schlosser 3

Body Fat and Eating Disorders Paper

719 words - 3 pages Obesity in the United States and worldwide has risen steadily, and alarmingly, since 1960 which has led medical and public health officials to call the situation an epidemic. To further understand obesity we must first look at body composition. Body weight is the sum of the weight of the fat and the weight of the lean body mass. Lean body mass is comprised of all the nonfat body components including muscle, bone, and internal organs. Body

8 Weeks to serious fat loss

1283 words - 6 pages Developmental Psychology The Development of Socialization in Adolescents Research Paper I have decided to write my research paper on a specific and very famous case from 1970 about a child named Genie Wiley. Genie spent nearly all of the first thirteen years of her life locked inside of her room of her home in Temple City, California. The paper will discuss in depth Genie’s childhood, her rescue and discovery, her in depth case

Body Fat and Eating Disorders Sci/241

523 words - 3 pages Body Fat and Eating Disorders Tony Sadler SCI 241 Nicole Walker 11 June 2013 Body composition is composed of lean tissues and fats in the body. Lean tissue includes muscle, bone, and organs, while fats include essential, non-essential, and storage. Obesity has environmental and lifestyle effects. Some effects include high availability of fast food and high fat content food. Advertisements for different types of foods are seen all

My Baby - A Cute, Fat, Difficult, And Unexpected Blessing

1927 words - 8 pages My Baby - A Cute, Fat, Difficult, and Unexpected Blessing   "You are going to have a baby" seven words that changed my life. On April 14th, I woke up and didn't want to go to school because I wasn't feeling well. My mom came into my room and asked me if I was going to get out of bed and go to school. I told her that I needed to go to the doctor. "Why, are you sick?" she asked. "No, I think I'm pregnant." We both just sat there

Related Essays

Fast Food Or Fat Food? Essay

1163 words - 5 pages Fast Food or Fat Food? In today's society, fast food has become a large part of many American's lives. With the rising numbers of obese people, it is hard not to draw a correlation between the increase in fast food and obesity. Most obese people don’t want to be obese and wish they could lose weight, yet they continue to struggle with their fast food intake and obesity. This is due to the advertising done on the consumers, the highly

Fat Chance Essay

2982 words - 12 pages 11 PUBH100: Assessment 2, ‘Fat Chance’ Introduction The Active8 campaign was first introduced into the small Victorian town of Ararat, as a result of the popular television show, ‘The Bigggest Loser’, appointing it the fattest town in Australia (Holwell, 2014). It is an empowering and educational public health obesity prevention campaign that has been implemented in order to change attitudes surrounding nutrition, participation and exercise

Paper About Fat People

865 words - 4 pages childhood obesity in America according to Centers for Disease Control and Prevention? Sugary drinks and less healthy foods on school campuses is the winner (CDC study 1). Looks like these kids are getting more than just a spoonful of sugar. What happens when a bunch of children get loaded up with a heaping full of glucose? Giving children sugary foods is like feeding them mounds of fat building bad energy. Studies may not be linked yet to

The Fat Boy Essay

700 words - 3 pages The Fat Boy By: Owen Marshall ‘The Fat Boy’ is a short story by Owen Marshall about an anonymous, nameless boy who mysteriously appears in a small town in New Zealand and was hated by the townspeople. In the text, I noticed how the author used various symbolisms and themes that are seen in real life. There are three symbolisms in ‘the Fat boy’ that caught my attention. These are religious figures, conscience, and outsider. There were