However, for the purposes of this report the accounting data included herein cover the period only to the date of sale of the common-carrier property.
22.
This covers such things as who is able to access accounting data, when sales people can record a sale and the ethical tone set by management.
23.
Originally, the analysis of intra-industry variations in the competitive behaviour and performance of firms was based primarily on the use of secondary financial and accounting data.
24.
The real problem, he said, was that Andersen auditors did not understand the process NASA used to compile the accounting data, and they didn't catch the error.
25.
"' Validis "'is a web-based service which detects anomalies in accounting data in very much the same manner as a spell checker finds errors in a text document.
26.
When an individual has a vested interest to see ambiguous data in a certain way _ and accounting data are often ambiguous _ he is incapable of being objective,
27.
"The quality of the accounting data, because the standards are more lax, is often really problematic, " said Colin McKensie, an associate professor of public policy at Osaka University.
28.
The accounting data in this report, obtained from the accounting records of the Albany and Northern Railway Company, therefore, cover the period from August 16, 1895, to February 14, 1910.
29.
Accounting data uploaded to Validis is also analysed and compared to the Benford Distribution ( see Benford's Law ), to check that the data has not been artificially generated or manipulated.
30.
Callard was the first in the inflationary 1970s to adjust standard accounting data so that they would conform with the financial concepts then being developed at the Graduate School of Business.