Regina Ip

Regina Ip

Simon Fraser University

Elite Note Taker
209Uploads
0Likes
0Blog Articles
All Activity
Uploads (209)
Blog Articles (0)
Homework Help (0)
SFUBUS 424Johnny JermaisSpring

BUS 424- Midterm Exam Guide - Comprehensive Notes for the exam ( 17 pages long!)

Regina Ip17 Page
11 Oct 2017
0
Reflect the aggregate or bottom-line impacts of multiple performance areas: accounting profits reflect the aggregate effects of both revenue- and cost-
View Document
SFUBUS 421Irene GordonSpring

BUS 421- Midterm Exam Guide - Comprehensive Notes for the exam ( 41 pages long!)

Regina Ip41 Page
11 Oct 2017
0
View Document
SFUBUS 424Johnny JermaisFall

BUS 424 Chapter Notes - Chapter 10: Economic Value Added, Cash Flow, Financial Statement

Regina Ip6 Page
18 Apr 2017
0
Reflect the aggregate or bottom-line impacts of multiple performance areas: accounting profits reflect the aggregate effects of both revenue- and cost-
View Document
SFUBUS 424Johnny JermaisFall

BUS 424 Chapter Notes - Chapter 11-12: Balanced Scorecard, Inventory Turnover, Asset Turnover

Regina Ip9 Page
18 Apr 2017
0
Approaches to overcome myopia: reduce pressure for short-term profit, reduce the weighting placed on the annual profit target and emphasize other longe
View Document
SFUBUS 421Irene GordonSpring

BUS 421 Chapter Notes - Chapter 6: Statistical Significance, Loss Aversion, Discounted Cash Flow

Regina Ip5 Page
14 Apr 2017
0
Individuals may have limited attention: may not have enough time, inclination, or ability to process all available information, focus on information th
View Document
SFUBUS 421Irene GordonSpring

BUS 421 Chapter Notes - Chapter 9: Agency Cost, Credit Risk, Net Income

Regina Ip2 Page
14 Apr 2017
0
View Document
SFUBUS 421Irene GordonSpring

BUS 421 Chapter Notes - Chapter 12: Moral Hazard, Adverse Selection, Capital Market

Regina Ip5 Page
8 Apr 2017
0
Ta(cid:374)dard setti(cid:374)g is the regulatio(cid:374) of fir(cid:373)"s i(cid:374)for(cid:373)atio(cid:374) produ(cid:272)tio(cid:374) de(cid:272)i
View Document
SFUBUS 421Irene GordonSpring

BUS 421 Chapter Notes - Chapter 13: Regulation Fair Disclosure, Coase Theorem, Market Liquidity

Regina Ip6 Page
8 Apr 2017
0
Review two theories of regulations: public interest theory regulation should maximize social welfare. Individuals form coalitions, or constituencies, t
View Document
SFUBUS 421Irene GordonSpring

BUS 421 Chapter Notes - Chapter 11: Earnings Management, Credit Risk, Accrual

Regina Ip4 Page
8 Apr 2017
0
Definition: the choice by a manager of accounting policies, or read actions, affecting earnings so as to achieve some specific reported earnings object
View Document
SFUBUS 421Irene GordonSpring

BUS 421 Chapter Notes - Chapter 10: Executive Compensation, Net Income, Earnings Management

Regina Ip3 Page
8 Apr 2017
0
View Document
SFUBUS 421Irene GordonSpring

BUS 421 Chapter Notes - Chapter 8: Financial Statement, Credit Risk

Regina Ip3 Page
8 Apr 2017
0
Takes the view that firms organize themselves in the most efficient manner, so as to maximize their prospects for survival. The most efficient form of
View Document
SFUBUS 421Irene GordonSpring

BUS 421 Chapter Notes - Chapter 5: Abnormal Return, Net Income, Event Study

Regina Ip4 Page
8 Apr 2017
0
When security prices respond to accounting information, it has value relevance. Investors want to make their own predictions of future security returns
View Document
SFUBUS 421Irene GordonSpring

BUS 421 Chapter Notes - Chapter 2: Cash Flow, Risk Neutral, Net Income

Regina Ip2 Page
8 Apr 2017
0
View Document
SFUBUS 421Irene GordonSpring

BUS 421 Chapter Notes - Chapter 3: Belief Revision, Main Diagonal, Financial Statement

Regina Ip2 Page
8 Apr 2017
0
Decision usefulness the ability of financial accounting information to help users make decisions. Takes viewpoint of an individual making decisions und
View Document
SFUBUS 421Irene GordonSpring

BUS 421 Chapter Notes - Chapter 4: Capital Asset Pricing Model, Efficient-Market Hypothesis, Cash Flow

Regina Ip3 Page
8 Apr 2017
0
Efficient securities market (esm: market efficiency is a relative concept, market prices is not omniscient ( ) and does not always reflect real underly
View Document
SFUBUS 424Johnny JermaisFall

BUS 424 Chapter Notes - Chapter 9: Yottabyte, Employee Retention

Regina Ip5 Page
26 Feb 2017
1
Motivational contracts to define the links between results and various organizational incentives. Recruit good people expect good performance pay them
View Document
SFUBUS 424Johnny JermaisFall

BUS 424 Chapter Notes - Chapter 8: Interest Expense, Gross Margin, Retained Earnings

Regina Ip8 Page
26 Feb 2017
0
Planning and budgeting to define performance expectation and standards for evaluating performance. Vision to become the worldwide leader in retailing.
View Document
SFUBUS 424Johnny JermaisFall

BUS 424 Chapter Notes - Chapter 7: Profit Sharing, Variable Cost, Fixed Cost

Regina Ip8 Page
26 Feb 2017
0
Financial responsibility centers: the apportioning of accountability for financial results within the organization, the (cid:373)a(cid:374)ager"s respo
View Document
SFUBUS 424Johnny JermaisFall

BUS 424 Chapter Notes - Chapter 1: Cost Leadership, Product Differentiation, Management Accounting

Regina Ip3 Page
25 Feb 2017
0
The process of identifying, measuring, and communicating economic information to permit informed judgements and decisions by users of the information:
View Document
SFUBUS 424Johnny JermaisFall

BUS 424 Chapter 6: Lecture 3

Regina Ip6 Page
25 Feb 2017
0
The discrepancy between what is desired and what is likely will determine the choice and the tightness of the management control system. Begin with obj
View Document
SFUBUS 424Johnny JermaisFall

BUS 424 Chapter Notes - Chapter 2-5: Internal Audit, Job Design, Data Management

Regina Ip7 Page
25 Feb 2017
0
In an ideal world, control system is not needed. Reasons to implement: to influence behavior, goal congruence individual vs. organization. Minimize the
View Document
SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 20: Financial Audit, Audit, Analytical Review

Regina Ip5 Page
15 Dec 2016
2
A (cid:272)o(cid:373)pa(cid:374)(cid:455)"s (cid:373)a(cid:374)age(cid:373)e(cid:374)t (cid:373)a(cid:455) (cid:271)elie(cid:448)e a(cid:374) audit to
View Document
SFUBUS 426Craig EmbyFall

BUS 426 Study Guide - Final Guide: Internal Control, Stratified Sampling, Simple Random Sample

Regina Ip2 Page
15 Dec 2016
1
View Document
SFUBUS 426Craig EmbyFall

BUS 426 Study Guide - Final Guide: Financial Statement

Regina Ip3 Page
15 Dec 2016
0
Audit reports on financial statements: explain the report reservations and reasons for them (failure to follow ifrs and scope). Whenever the auditor fa
View Document
SFUBUS 426Craig EmbyFall

BUS 426 Study Guide - Final Guide: Contingent Liability, Patent Infringement, Financial Statement

Regina Ip2 Page
15 Dec 2016
0
Completing the audit: e(cid:454)plai(cid:374) the audito(cid:396)"s (cid:396)espo(cid:374)si(cid:271)ilities (cid:449)ith (cid:396)espe(cid:272)t to (c
View Document
SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 19: Financial Audit, Financial Statement, Audit Evidence

Regina Ip6 Page
13 Dec 2016
1
View Document
SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 18: Contingent Liability, Audit Evidence, Financial Statement

Regina Ip7 Page
13 Dec 2016
2
View Document
SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 11: Non-Sampling Error, Simple Random Sample, Audit Risk

Regina Ip4 Page
13 Dec 2016
0
Selective examination of data used when: less than 100% of the items in the population under examination are being audited, each item (sampling unit) i
View Document
SFUBUS 426Craig EmbyFall

BUS 426 Chapter Notes - Chapter 8: Audit Risk, Internal Control, Internal Audit

Regina Ip6 Page
13 Dec 2016
1
View Document
SFUBUS 322Mahmoudian FereshtehFall

BUS 322 Lecture Notes - Lecture 8: Decision Rule, United States Treasury Security, Discounted Cash Flow

Regina Ip5 Page
11 Dec 2016
1
Strategic moves: decision making requires benefit cost analysis. Example: co(cid:374)side(cid:396) the follo(cid:449)i(cid:374)g data o(cid:374) last (
View Document
SFUBUS 322Mahmoudian FereshtehFall

BUS 322 Lecture Notes - Lecture 7: Collectively Exhaustive Events, Economic Order Quantity, Stockout

Regina Ip3 Page
11 Dec 2016
3
When to order: leads to the reorder point issue combined with the safety stock quantity. The planning, coordinating, and control activities related to
View Document
SFUBUS 322Mahmoudian FereshtehFall

BUS 322 Lecture Notes - Lecture 10: Contribution Margin, Earnings Before Interest And Taxes, Herbalism

Regina Ip3 Page
11 Dec 2016
4
Studies ha(cid:448)e sho(cid:449)(cid:374) that o(cid:374)ly 20% of a (cid:272)o(cid:373)pa(cid:374)y"s (cid:272)usto(cid:373)ers (cid:272)o(cid:374)tr
View Document
SFUBUS 322Mahmoudian FereshtehFall

BUS 322 Lecture Notes - Lecture 9: Product Liability, Coq, Total Quality Management

Regina Ip8 Page
11 Dec 2016
2
Two important and interrelated aspects of quality: design quality. Measures how closely the product characteristics or services performed meet the need
View Document
SFUBUS 322Mahmoudian FereshtehFall

BUS 322 Lecture Notes - Lecture 11: Opportunity Cost, Perfect Competition, Transfer Pricing

Regina Ip4 Page
11 Dec 2016
4
In response to increasing competitive pressures and the opening up of former monopolies to competition, many organizations are changing the way they ar
View Document
SFUBUS 329Susan BubraFall

BUS 329 Chapter Notes - Chapter 11: Property Income, Small Business

Regina Ip4 Page
6 Dec 2016
3
Taxable income and tax payable for individuals revisited. Other deduction from income: use these deductions first before proceeding with division c ded
View Document
SFUBUS 329Susan BubraFall

BUS 329 Chapter 13: Taxation of Corporate Investment Income

Regina Ip4 Page
6 Dec 2016
0
View Document
SFUBUS 329Susan BubraFall

BUS 329 Chapter Notes - Chapter 12: Net Income, Corporate Tax, Welfare

Regina Ip6 Page
6 Dec 2016
4
Taxable income xxx xxx (xxx) xxx (xxx) xxx. Deductions not available to corporations: lifetime capital gains deduction, employee stock option deduction
View Document
SFUBUS 322Mahmoudian FereshtehFall

[BUS 322] - Final Exam Guide - Everything you need to know! (24 pages long)

Regina Ip24 Page
29 Nov 2016
5
To implement the strategy that needs a performance measurement. A mechanism that improves the implementation of strategy in an organization successfull
View Document
SFUBUS 329Susan BubraFall

[BUS 329] - Final Exam Guide - Ultimate 47 pages long Study Guide!

Regina Ip47 Page
29 Nov 2016
6
. 7 billion in 2016/17: personal income (50. 0%, corporate income (13. 2%, gst (11. 6%) Progressive systems: canadian system, vie(cid:449)ed as a fair
View Document
SFUBUS 426Craig EmbyFall

[BUS 426] - Final Exam Guide - Everything you need to know! (38 pages long)

Regina Ip38 Page
29 Nov 2016
8
Both the numbers of lawsuits and sizes of awards to plaintiffs remain high, including suits involving third parties under both common law and the provi
View Document