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  2. Beneish M-score - Wikipedia

    en.wikipedia.org/wiki/Beneish_M-Score

    Beneish M-score is a probabilistic model, so it cannot detect companies that manipulate their earnings with 100% accuracy. Financial institutions were excluded from the sample in Beneish paper when calculating M-score since these institutions make money through different routes.

  3. Management assertions - Wikipedia

    en.wikipedia.org/wiki/Management_assertions

    Cutoff — the transactions have been recorded in the correct accounting period. Classification — the transactions have been recorded in the appropriate caption. Accounts balances as of period end. Existence — assets, liabilities and equity balances exist.

  4. Cut off period - Wikipedia

    en.wikipedia.org/wiki/Cut_off_period

    Cutoff period is a term in finance. In capital budgeting , it is the period (usually in years) below which a project's payback period must fall in order to accept the project. Generally it is the time period in which a project gives its investment back if a project fails to do so the project will be rejected.

  5. Average accounting return - Wikipedia

    en.wikipedia.org/wiki/Average_accounting_return

    After determine the AAR, compare with target cutoff rate. For example, if AAR determined is 20%, and given cutoff rate is 25%, then this project should be rejected. Because AAR is lower than cutoff rate so this project will not make sufficient net income to cover initial cost. Average accounting return(AAR) does have advantages and disadvantages.

  6. Social Security Update: There’s a New Cutoff for Earnings ...

    www.aol.com/finance/social-security-cut-off...

    Just because you collect Social Security benefits doesn't mean you have to stop working. In fact, plenty of Social Security recipients still earn income from work -- but for many, their benefits ...

  7. Uniform Certified Public Accountant Examination - Wikipedia

    en.wikipedia.org/wiki/Uniform_Certified_Public...

    It consisted of four subject areas (sections) which were tested in five sittings: Auditing (3.5 hours); Business Law (3.5 hours); Accounting Theory (3.5 hours); and Accounting Practice (Part I & Part II; 4.5 hours each). Although Accounting Practice Parts I and II were given in separate sittings, the two scores were combined for grading purposes.

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  9. Ohlson O-score - Wikipedia

    en.wikipedia.org/wiki/Ohlson_o-score

    The Ohlson O-score for predicting bankruptcy is a multi-factor financial formula postulated in 1980 by Dr. James Ohlson of the New York University Stern Accounting Department as an alternative to the Altman Z-score for predicting financial distress.