TAILIEUCHUNG - Hidden Financial Risk phần 7

Tỷ lệ xu hướng giả định cho chi phí chăm sóc sức khỏe có ảnh hưởng quan trọng trên số báo cáo cho kế hoạch lợi ích postretirement. Nếu tỷ lệ chi phí chăm sóc sức khỏe xu hướng tăng 1 điểm phần trăm mỗi năm trong tương lai, tổng hợp | Failures that Led to Deceptions Education in Accounting Moving Towards Ethical Motivation and Ethical Behavior Journal of Accounting Education 2003 . 33. Gough Character Is Destiny p. 142. 34. Young Accounting Irregularities and Financial Fraud 2nd ed. 35. Gough Character Is Destiny p. 161. 36. B. Deener Corporate Directors Return to School for Training Seminars Dallas Morning News June 10 2002 Swartz and Watkins Power Failure. 37. Berkowitz Enron A. Hill and A. Hill Just Business Christian Ethics for the Marketplace Downers Grove IL Intervarsity Press 1997 R. M. Kidder How Good People Make Tough Choices Resolving the Dilemmas of Ethical Living New York Fireside 1996 L. J. Rittenhouse Do Business with People You Can Trust Balancing Profits and Principles New York AndBEYOND Communications 2002 and L. K. Trevino and K. A. Nelson Managing Business Ethics Straight Talk About How to Do It Right 2nd ed. New York John Wiley Sons 1999 . Also see the article Communicating Trustworthiness International Accounting Bulletin June 14 2002. 38. A. Berenson Changing the Definition of Cash Flow Helped Tyco New York Times December 31 2002. 39. Free cash flow is not well defined and neither the SEC nor the FASB has addressed the issue. This construct attempts to measure how much cash flowed into corporate coffers after deducting all necessary expenditures including operating items investing items such as replacing the firm s infrastructure and financing items such as dividends. There are many variations in how to measure free cash flow as discussed by R. C. Higgins Analysis for Financial Management New York Irwin 2000 F. K. Reilly and K. C. Brown Investment Analysis and Portfolio Management New York Dryden 2000 and G. I. White A. C. Sondhi and D. Fried The Analysis and Use of Financial Statements 2nd ed. New York John Wiley Sons 1998 . I discuss free cash flow in Chapter 10. 40. See J. E. Ketz and P. B. W. Miller Time to Stop Pfooling Around Accounting Today September 22-October 5 .

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