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AOL Time Warner, where executives also certified the earnings report, said it was reviewing transactions that might have resulted in improper recognition of $49 million in revenue over 18 months.
Improper recognition of host nucleic acids will cause autoimmune diseases (Ahn and Barber, 2014).
Considering that caregivers showed improper recognition of the real needs for information of their own patients, these activities may be particularly important [ 49].
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We also observed apparent algorithm errors from LOOM resulting in improper-recognition artifacts, including the use of obsolete classes (i.e. those classes that have been deprecated following the creation of newer, more accurate classes) from the HAO and the reuse of classes with alt_id fields (only yet identified from FBbt).
–The most common fraud techniques involved improper revenue recognition, followed by overstatement of assets and bogus expense recognition.
"And improper revenue recognition is a major, if not the primary, cause of earnings restatements in the technology sector".
SmartForce shares plunged yesterday after the maker of training software said that it would restate more than three years of results because of improper revenue recognition.
The S.E.C. contends that Mr. Ohlhauser failed to take appropriate action upon discovering that Solucorp, an environmental remediation company, had backdated a license agreement to cover up improper revenue recognition for the quarter that ended on Sept. 15, 1997.
True, but the temptation to give it a try, faced with so many naive punters hungry for fat returns, seems undiminished.Gerard Zack, the author of "Financial Statement Fraud", a textbook, reckons that perhaps two-thirds of cases involve improper revenue recognition.
So far in the technology sector, federal investigators and prosecutors here have set their sights on relatively small companies, where a high proportion of problems center on what accountants call improper "revenue recognition" -- the recording of revenue that does not exist.
Deregulation of proteasomal activity or improper substrate recognition and processing by the ubiquitin‐proteasome machinery may lead to cancer, stroke, chronic inflammation, and neurodegenerative diseases.
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