Easy Proposal Thesis Example | Topics and Well Written Essays - 500 words

Easy - Thesis Proposal Example Interviews and questionnaires will be used to obtain primary data, while financial statements will be used to obtain secondary data. The increased collapse of companies led to an increase in the number of legislation passed to protect businesses and the interests of shareholders (AICPA 6). This has led to an increase in creative accounting, which is the manipulation of financial statements by accountants using their knowledge, in a way that is within the legal restrictions (Beidleman 655). Without rotation of auditors, and with accountants being under the command of managers, they can manipulate them to produce financial statements that do not portray the true and fair view of a firm’s financial performance (Hanno 135). There are various reasons advanced to explain why firms engage in creative accounting. These include a company trying to hide its poor performance in a particular year, or when it is avoiding takeovers (DeZoort, Hermanson and Houston 179). Accounting standards have been revised to try curbing unethical issues in financial statement preparation and improving their integrity. However, managers and accountants have found ways of navigating this regulation; remain within the confines of the law, and produce financial statement that do not reflect the actual position of a company. This has led to such companies experiencing financial strain and others collapsing. The purpose of this study is to find out the impacts that creative accounting has on a company’s financial health. The study will give an insight on the consequences of creative accounting and the negative effects the practice may have on a company’s on-going and future performance. Various scholars have studied different aspects of creative accounting. According to Beasley, creative accounting is used to influence market expectations and increase consumers’ and investors’ confidence in a firm (450).

Tiebout mi Essay Example | Topics and Well Written Essays - 1000 words

Tiebout mi - Essay Example This case of Sharon and Ron can be ruled using the Troxel v. Granville case where the mother of the children Granville got sole custody of her children and had the rights to grant visitation or agree to custody to a non-parent or refute it. The parent had the liberty to make decisions for his or her children according to the Supreme Court ruling (Sanger 78). Ron was sure that the child Sharon was carrying was not his and hence his quick agreement to waive all his parental rights and be relieved of any child support of the unborn child once it was born. The agreement will not change once the child is born as it was made to be enforced once the child was born. The fact that the court supports Sharon as the biological parent cements the agreement further. The Troxel case ruling made it clear that the Washington State visitation law which granted the non-parents the right to claim custody and visitation of children would not be applied or used again. The Supreme Court rule that the parent of the child or children holds the fundamental right over the care, control and even custody of the children and hence would be the one to make decisions about any visitation or custody of their children to non-parents (Sanger 87). Any other law that was against or tried to go against the parental liberty towards the custody of their children over that of the non-parents was to be considered unconstitutional and was infringing on the law as well as on the fundamental right of the parent. The standard to be used is that of parental liberty over that of non-parents. The Troxel case does not make any preclusion about the best interests of the children in custody or visitation litigation between a non-parent and a parent. The ruling of the case simply states that the parent of the children has the liberty to make decisions about the custody or care through visitation of