Most Popular Books by J. Lynch

We investigate the association between aggressive tax and financial reporting and find a strong, positive relation. Our results suggest that insufficient costs exist to offset financial and tax reporting incentives, such that nonconformity between financial accounting standards and tax law allows firms to manage book income upward and taxable income downward in the same reporting period. To examine the relation between these aggressive reporting behaviors, we develop a measure of tax reporting aggressiveness that statistically detects tax shelter activity as least as well as, and often better than, other measures. In supplemental stock returns analyses, we confirm that the market overprices financial reporting aggressiveness. We also find that the market overprices tax reporting aggressiveness, but only for firms with the most aggressive financial reporting.

Students are presented with the balance sheet and the statements of stockholders' equity from Dell Inc.'s 2004 Annual Report and are asked to respond to several questions regarding information in the materials. Questions center around common shares authorized, issued, and outstanding; treasury stock sales and purchases; and dividends declared.

(Producer) Cardiac blood pool images are a fundamental clinical diagnostic tool used for assessing cardiac function and regional myocardial wall motion. Viewing the dynamic display of the beating heart is essential for learning the art ofinterpreting these images. The cases selected for this program present a wide range of cardiac abnormalities as well as normal examples.

The report covers the principles of programming and operation of IBM Relay Calculators, which are general purpose, automatic, sequence-controlled digital calculators. The report is intended principally for the assistance of personnel engaged in programming and operation, but is expected to be valuable to those intending to submit computational problems for solution. (Author).