Earnings Article Reviews Samples For Students

Article Review: Ovulatory cycle effects on tip earnings by lap dancers

The hormonal changes in a woman during her ovulatory cycle have several effects on her daily life. The effects include alteration in the behavior patterns and sexual attractiveness. This study looked at the effects of estrus on the earnings of lap dancers. In the ovulatory cycle, estrus is the phase that is characterized by “increased female sexual receptivity, proceptivity, selectivity, and attractiveness” (Miller et al., 2007). This influences variation in perception of the women by their male counterparts. Estrus influences a woman’s sexuality in terms of her body curves among other things. The study was conducted on female ...

Where Auditors Fear to Tread Article Review

In the article Where Auditors Fear to Tread, Paul M. Clikeman brings to light the issue of earnings management. Clikeman argues that earnings management should be classified in the same category as fraud because both earnings management and fraud have one thing in common: misrepresenting the organization’s financial performance. Clikeman goes further to allege that the flexibility within GAAP (General Accepted Accounting Principles) allows this subtle form of fraud to take place. He further asserts that this unethical practice is either ignored or even encouraged.
The article also gives some of the reasons as to why managers ...

Article summary

The SEC is investigating Barnes and Noble’s accounting. This is based on the company’s decision to restate its earnings for both 2011 and 2012 fiscal years. In 2011, there was a loss restatement from $ 68.8 million to $ 73.9 million. In 2012, there was a loss restatement from $ 64.8 million to $ 68.9 million (Trachtenberg, 2013). This matter has led to a decline in stock price of the company by 12% to $ 14.43. Earnings restatement was based on an overstatement of accruals for the two years. A deferred tax liability is another correction that Barnes and Noble wish to change. The current ...

Bose, S. (2016). Xerox (XRX) Misses on Q1 Earnings, Split Likely in 2016. Zacks. Web. 21 July 2016.
Supriyo Bose (2016) discusses financial results of Xerox Corporation in first-quarter of 2016. Despite a little decline in earnings some years ago and a challenging macroeconomic environment, a company has improved its positions and productivity that resulted in adjusted earnings. The author informs about the current economic environment, financial result of Xerox, and provides points of view of experts on how to increase earnings.

Areas of Agreement

Supriyo Bose (2016) proclaims that Xerox has adopted a decision to provide a three-year strategic transformation program ...

ARTICLE REVIEW

This article deals with an important topic in finance. The article is related to increase in earnings for Australian companies and how this affects the sentiments of investors ,which in turn affect the value of the stock index. The major finding of this article is that ASX 200 index , that is an index made up of the 200 of the biggest companies in Australia by market capitalization has increased in value.
The major sectors which have experienced increased in earnings are the resource sector and the banking sector. Specifically amongst the resource sector Rio Tinto and BHP Billiton, ...

The “Equity premium,” written by Eugene F. Fama and R. French (2002) describes how to estimate equality premium using both dividend and the growth rate of earning to predict the rates of expected capital gain. The equality premium is important in making decisions on portfolio allocation and in estimation of capital gain. The expected market return is estimated using the returns on portfolio of stocks. To estimate the stock return, the dividend and earnings are used along with other evidence to determine if the expected return is higher than the realized average. In this case, the average stock return ...

Introduction

The Enron scandal of 2011 revealed that the Federal government’s accounting and auditing regulations of Fortune 500 firms were lax at best. The fact that one of the largest accounting and auditing firms at the time was an active participant in the scandal illustrated the need for additional industry oversight. Andersen was the accounting firm that was responsible for auditing Enron’s financial statements. The accounting firm failed to call out Enron on discrepancies and questionable accounting practices that overstated Enron’s earnings and understated its debt (Cross & Kunkel, 2012). This showed that generally accepted accounting practices or ...

“Walmart Warns about Holiday Earnings’

This article discusses the issue of decreased earnings from major retailers like Walmart and Target. The author examines holiday earnings and finds that they are a bit up from last year but not enough to combat the loss over the last three months. Retailers blame the cut back on food stamps and the unusually cold winter for causing economic distress upon their main customer base. The government’s cut back on government programs, while seen as a cause of distress for retailers, is considered essential to managing the government’s own economic problems. While I can see both sides of the ...

Using Transfer Pricing and Tax Treaties between U.S. Companies Cut their Taxes Using Foreign Subsidiaries
In a recent analysis published by the Wall Street Journal that focused on 60 international companies based in the United States, it has been revealed that collectively, these 60 companies had accumulated a total of 166 billion USD, from offshore sales and profits, the past year. The current U.S. tax system allows offshore profits to be exempted from U.S. taxes to encourage the formation of foreign subsidiaries and maximize U.S. companies’ earnings from such. However, there is one significant condition to such exemption. U.S. companies’ ...

Lan, J.Z. (2012). Introduction to Financial Statement Analysis. American Association of Individual Investors. 1.1. 16-20

Summary

There are many users of financial statements that include the management, investors, creditors, government, and employees. This article was targeted at helping investors on how to use the financial statements in order to make informed investment decisions. The article discusses the three main financial statements that firms publish namely; the income statement, the balance sheet, and the cash flow statement.
The income statement shows the investors how much sales and income that a company generated over a period of time usually twelve months. The ...

and Hurdle Rates in Nordic firms
This article discussed the study conducted about the factors that affected the choice of capital budgeting methods among five Nordic countries. It was noted that the Net Present Value method has been considered as the best option in the evaluation of investment decisions. Some of the complexities associated with the use of NPV in terms of its application in capital budgeting and the setting of discount rates lead to this study, which concentrated on the administration of the survey from firms located in Nordic countries.
The research revealed that the Discounted Cash Flow ...

Article Critical Analysis

Article Critical Analysis

Article Title:

Nicole Fortin, David A. Green, Thomas Lemieux, Kevin Milligan and W. Craig Riddell

Article Citation:

Fortin, N., Green, D.A., Lemieux, T., Milligan, K., & Riddell, W.C. (2012, June). Canadian Inequality: Recent Developments and Policy Options. Canadian Public Policy / Analyse de Politiques, 38 (2), 121-145.

Abstract

The article which is the subject of this review seeks to examine the income inequality trends in Canada and the factors responsible for this development including what can be done about it. Its main finding is that there are still huge income disparities between the educated rich Canadians and those in the low income ...

Article Summaries

Article Summaries

There is a great outcry for better pay in the US with many stores having to increase the wages as the governments are legalizing these rising wages. Due to this increased public pressure and increase in purchasing power of the population, it is expected that this trend continues.
Wal-Mart stock decreased Tuesday due to the rise in the wages in the US, but this is not about to extinguish the desire for better wages that is gaining momentum in North America as purposed by business leaders and experts.
Ontario Federation of Labor president Sid Ryan has put ...

Executive Summary

Company A and company B have very similar as well as very different financial statements. Both the companies are showing positive sales growth. While company A seems to be growing at a very high pace, company B is growing at a steady but slow pace. However, even upon growing at a higher pace company A’s profit has declined due to not being able to manage the input cost for production appropriately (cost of goods sold). On the other hand company B is also feeling the impact of the increasing input cost but it has managed it better than Company A and ...

Summary

In the article M&A Needn’t be a Loser’s Game, which was published in the June, 2003 issue of the Harvard Business Review, the authors Larry Selden and Geoffrey Colvin (2003) described the results of their study where they identified some of the reasons behind the failure of most mergers and acquisitions (M&A). Based on their findings, they also provided recommendations on how to ensure the success of these endeavors.
Selden and Colvin (2003) cited that 70 to 80 percent of acquisitions failed, which meant that these acquisitions failed to create wealth for the acquiring company’s shareholders. ...

What are the specific financial, social, cultural, and other issues mentioned in the article that are impediments or barriers to Ms.Kaur receiving the care she needs for her eye condition?

Primarily Ms Kaur is denied treatment due to the fact that she is an immigrant and comes from India with her earnings level above that of Medicaid putting her in a complete quandary which is grossly unfair. The American healthcare system with all its complexities is also a huge barrier to Ms Kaur’s eventual treatment as she suffers substantially from discrimination even though her earnings are higher than the poverty ...