This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.
Clinical Problem Solving in Periodontics and Implantology - a new title in the successful Churchill Livingstone's Clinical Problem Solving in Dentistry series - provides a highly visual step-by-step guide to the practical management of a wide variety of clinical problems commonly seen in practice. Containing over 400 high-quality photographs, many in full colour, the book is written in an easy-to read 'how to' style and contains a large number of real life clinical cases carefully presented to maximise learning outcomes for the reader. Covering the core aspects of practice, Clinical Problem Solving in Periodontics and Implantology will be of value to all undergraduate dental students and those embarking on post-graduate training in periodontology and implantology. - More than 400 colour illustrations present clinical, diagnostic and practical information in an easy-to-follow manner - Contains 'practical tips', 'how to' boxes and other useful aide-mémoires - Practical approach to the subject makes learning especially easy - Designed to help the reader organise their knowledge into a clinically useful format - Explores treatment alternatives and evaluates their advantages and disadvantages - Practical approach to the subject makes learning especially easy
Reprint of the original, first published in 1871. The publishing house Anatiposi publishes historical books as reprints. Due to their age, these books may have missing pages or inferior quality. Our aim is to preserve these books and make them available to the public so that they do not get lost.
First published in 1954, Summaries of Leading Cases on the Constitution quickly became the gold standard for concise summaries of important U.S. Supreme Court cases on constitutional law. Covering decisions from the establishment of the Court to the present, the book incorporates every facet of constitutional law, including the powers and privileges of the three branches of the national government, federalism, war powers, and extensive briefs on civil rights and liberties. The fourteenth edition has been thoroughly reorganized to make it easier to use and to correspond more closely to the outline of the U.S. Constitution. In addition, it includes information on important concurring and dissenting opinions, the complete text of the Constitution, a readily useable index and dictionary, and information about Supreme Court justices. Updated through the end of the 2003 term, the fiftieth anniversary edition of Summaries of Leading Cases on the Constitution is an essential resource for law students, lawyers, and everyone interested in our nation's Constitution.
Babbitt, Charles J. Hand-List of Legislative Sessions and Session Laws Statutory Revisions, Compilations, Codes, Etc., and Constitutional Conventions of the United States and its Possessions and of the Several States to May, 1912. [Boston]: The Trustees of the State Library of Massachusetts, [1912]. 634 pp. Reprinted 2003 by The Lawbook Exchange, Ltd. LCCN 2002041289. ISBN 1-58477-293-X. Cloth. $125. * A hand-list of statute law defining the location of the text of every legislative session that has occurred in the United States and its possessions to 1912, including every volume containing session laws or revisions and compilations of laws. Compiled for the State Library of Massachusetts by Charles J. Babbitt under the direction of Charles F.D. Belden, the State Librarian at the time of the compilation. The historical and bibliographic details provided include a synopsis of the political situation that warranted the statute when applicable, as well as format and collation of the noted volume.
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