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  2. Positive accounting - Wikipedia

    en.wikipedia.org/wiki/Positive_accounting

    The efficiency perspective is taken into Positive Accounting theory as researchers explain how various managers choose accounting methods that show a true representation of the firm's performance. Within this perspective, [ 3 ] it is stated by numerous authors that accounting practices adopted by firms are often explained on the basis showing ...

  3. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    To determine whether to debit or credit a specific account, we use either the accounting equation approach (based on five accounting rules), [13] or the classical approach (based on three rules). [14] Whether a debit increases or decreases an account's net balance depends on what kind of account it is. The basic principle is that the account ...

  4. Earnings response coefficient - Wikipedia

    en.wikipedia.org/wiki/Earnings_response_coefficient

    ERCs are used primarily in research in accounting and finance. In particular, ERCs have been used in research in positive accounting, a branch of financial accounting research, as they theoretically describe how markets react to different information events. Research in Finance has used ERCs to study, among other things, how different investors ...

  5. Profit motive - Wikipedia

    en.wikipedia.org/wiki/Profit_motive

    In economics, the profit motive is the motivation of firms that operate so as to maximize their profits.Mainstream microeconomic theory posits that the ultimate goal of a business is "to make money" - not in the sense of increasing the firm's stock of means of payment (which is usually kept to a necessary minimum because means of payment incur costs, i.e. interest or foregone yields), but in ...

  6. Prisoners of Profit - The Huffington Post

    projects.huffingtonpost.com/prisoners-of-profit?...

    In 2001, an 18-year-old committed to a Texas boot camp operated by one of Slattery’s previous companies, Correctional Services Corp., came down with pneumonia and pleaded to see a doctor as he struggled to breathe.

  7. Accounting research - Wikipedia

    en.wikipedia.org/wiki/Accounting_research

    Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.

  8. Congo says mysterious disease killing dozens of kids finally ...

    www.aol.com/news/congo-says-mysterious-disease...

    "The mystery has finally been solved," Congo's health ministry says, after an unidentified disease outbreak started killing mainly women and children in a remote region.

  9. One popular theory: the Grimms' collection isn't a faithful rendering of the original women's stories. Unaware of their own masculine influence, they tweaked the tales — sometimes subtly, sometimes dramatically — transforming rich reflections of real women's experiences into the flat, silencing stories that inspired the patriarchal Disney ...