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In these post-Enron times, regulators in the U. With that in mind, what can companies learn from the situation that got Lucent in trouble with the SEC? Unless this is done right, it could not only attract unwelcome regulatory attention but also potentially undermine relations with investors and partners. While Generally Accepted Accounting Principles GAAP offer some leeway, a problem may arise if a firm tries to inflate its bottom line by moving revenues that are properly associated with a certain period into an earlier one. Lucent spokesman Bill Price says that while the company accepts responsibility for certain issues, it would not issue any comments beyond those contained in a December press release.
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Accounting Speech

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Instructors: choose ebook for fast access or receive a print copy. Still Have Questions? Contact your Rep s. With the McGraw Hill eBook, students can access their digital textbook on the web or go offline via the ReadAnywhere app for phones or tablets. See tabs below to explore options and pricing. Don't forget, we accept financial aid and scholarship funds in the form of credit or debit cards.
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An elevator pitch is a brief summary of your service that you can deliver in as little as 30 seconds. The phrase comes from the world of publishing and entertainment. Aspiring writers would always have a short pitch ready, in case they encountered an editor or movie executive in the elevator. Elevator pitches are not intended to win business on the spot.
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This copy is for your personal, non-commercial use only. Moderna , a drugmaker with just a single product to its name, has become perhaps the best-known biotech in the world over the past four months, with nearly million doses of its Covid vaccine administered in the U. Analysts are backing away from the stock, with fewer than half of the 17 who cover it rating it a Buy, according to FactSet. A bullish perspective on Moderna requires two assumptions, says Ziad Bakri, who manages T.
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