â™ Book Title : The End of Accounting and the Path Forward for Investors and Managers
✍Author : Baruch Lev
â™›Publisher : John Wiley & Sons
♣Release Date : 2016-06-14
âśżPages : 288
â™ ISBN : 9781119191087
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

📝The End of Accounting and the Path Forward for Investors and Managers Book Synopsis : An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

â™ Book Title : The End of Accounting and the Path Forward for Investors and Managers
✍Author : Baruch Lev
â™›Publisher : John Wiley & Sons
♣Release Date : 2016-06-02
âśżPages : 288
â™ ISBN : 9781119190998
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

📝The End of Accounting and the Path Forward for Investors and Managers Book Synopsis : An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. Discover a new, comprehensive system of economic indicators Focus on strategic, value-creating resources in company valuation Learn how traditional financial documents are quickly losing their utility Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and asset/liabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company? The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

â™ Book Title : The End of Accounting and the Path Forward for Investors and Managers
✍Author : Baruch Lev
â™›Publisher :
♣Release Date : 2016
âśżPages : 260
â™ ISBN : 1119270049
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

đź“ťThe End of Accounting and the Path Forward for Investors and Managers Book Synopsis : An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution-the Value Creation Report-and demonstrates its utility in key industries. New indicators focus on strategy and execution to identify and evaluate a company's true value-creating resources for a more up-to-date approach to critical investment decision-making. While entire industries have come to rely on financial reports for vital information, these documents are flawed and insufficient when it comes to the way investors and lenders work in the current economic climate. This book demonstrates an alternative, giving you a new framework for more informed decision making. -Discover a new, comprehensive system of economic indicators -Focus on strategic, value-creating resources in company valuation -Learn how traditional financial documents are quickly losing their utility -Find a path forward with actionable, up-to-date information Major corporate decisions, such as restructuring and M&A, are predicated on financial indicators of profitability and assetabilities values. These documents move mountains, so what happens if they're based on faulty indicators that fail to show the true value of the company' The End of Accounting and the Path Forward for Investors and Managers shows you the reality and offers a new blueprint for more accurate valuation.

📒Intangibles ✍ Baruch Lev

â™ Book Title : Intangibles
✍Author : Baruch Lev
â™›Publisher : Brookings Institution Press
♣Release Date : 2000-12-01
âśżPages : 231
â™ ISBN : 0815798091
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

📝Intangibles Book Synopsis : This book is the first comprehensive, scientifically based study of the nature and impact of intangibles. Weaving case studies and real-world examples with contemporary business theory, Baruch Lev - establishes an economic framework to analyze managerial and investment issues concerning intangibles; - surveys the impact of intangibles on corporate performance and market values, including management difficulties, risk, questions of property rights, marketability, and cost structure; - analyzes information deficiencies associated with intangibles, including the major economic principles governing intangible investments, limits of management information systems, and recommendations for improved accounting disclosure; - sets forth a comprehensive information system—aimed at satisfying the needs of both internal and external decision makers—to reflect the impact and value of intangibles within the context of enterprise performance.

📒Winning At Active Management ✍ William W. Priest

â™ Book Title : Winning at Active Management
✍Author : William W. Priest
â™›Publisher : John Wiley & Sons
♣Release Date : 2016-07-25
âśżPages : 336
â™ ISBN : 9781119051824
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

📝Winning at Active Management Book Synopsis : Winning at Active Management conducts an in-depth examination of crucial issues facing the investment management industry, and will be a valuable resource for asset managers, institutional consultants, managers of pension and endowment funds, and advisers to individual investors. Bill Priest, Steve Bleiberg and Mike Welhoelter all experienced investment professionals, consider the challenges of managing portfolios through complex markets, as well as managing the cultural and technological complexities of the investment business. The book’s initial section highlights the importance of culture within an investment firm – the characteristics of strong cultures, the imperatives of communication and support, and suggestions for leading firms through times of both adversity and prosperity. It continues with a thorough discussion of active portfolio management for equities. The ongoing debate over active versus passive management is reviewed in detail, drawing on both financial theory and real-world investing results. The book also contrasts traditional methods of portfolio management, based on accounting metrics and price-earnings ratios, with Epoch Investment Partners’ philosophy of investing on free cash flow and appropriate capital allocation. Winning at Active Management closes with an inquiry into the crucial and growing role of technology in investing. The authors assert that the most effective portfolio strategies result from neither pure fundamental nor quantitative methods, but instead from thoughtful combinations of analyst and portfolio manager experience and skill with the speed and breadth of quantitative analysis. The authors illustrate the point with an example of an innovative Epoch equity strategy based on economic logic and judgment, but enabled by information technology. Winning at Active Management also offers important insights into selecting active managers – the market cycle factors that have held back many managers’ performance in recent years, and the difficulty of identifying those firms that truly possess investment skill. Drawing on behavioral economic theory and empirical research, the book makes a convincing case that many active investment managers can and do generate returns superior to those of the broad market.

📒Accounting Theory ✍ Harry I. Wolk

â™ Book Title : Accounting Theory
✍Author : Harry I. Wolk
â™›Publisher : SAGE Publications
♣Release Date : 2012-08-20
âśżPages : 808
â™ ISBN : 9781483305981
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

đź“ťAccounting Theory Book Synopsis : Balancing accounting theory with practical issues, this thoroughly updated Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to identify the conceptual elements of accounting theory and successfully applies those elements to practice. Starting with a historical perspective onf accounting standards, the book provides an important overview of accounting and financial issues in economic and political contexts, providing students with a strong conceptual framework. Relating theoretical issues to real world examples from the popular press, the Eighth Edition connects the content to students' lives. In addition, the authors use learning tools such as questions, cases, problems, and writing assignments, many from corporate annual reports, to help students gain a strong understanding of accounting theory concepts.

â™ Book Title : Financial statement analysis
✍Author : Baruch Lev
â™›Publisher : Prentice Hall
♣Release Date : 1974
âśżPages : 262
â™ ISBN : UCSC:32106000974912
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

đź“ťFinancial statement analysis Book Synopsis :

📒Strategic Logic ✍ J. Jarillo

â™ Book Title : Strategic Logic
✍Author : J. Jarillo
â™›Publisher : Springer
♣Release Date : 2003-03-13
âśżPages : 233
â™ ISBN : 9780230598140
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

đź“ťStrategic Logic Book Synopsis : Strategic Logic lays the foundations for a clear understanding of corporate profitability and provides the reader with innovative insights on how to develop original yet realistic strategies. Working with real-life examples and based on rigorous theory, the author analyses key managerial decisions and shows how to ensure these enhance the company's long-term profitability. Mergers and acquisitions are great opportunities for strategic development, but they can also destroyer value. The author indicates how to judge on what side a specific case will fall.

📒Count Down ✍ Jim Peterson

â™ Book Title : Count Down
✍Author : Jim Peterson
â™›Publisher : Emerald Group Publishing
♣Release Date : 2017-07-03
âśżPages : 260
â™ ISBN : 9781787147010
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

đź“ťCount Down Book Synopsis : Enron killed Arthur Andersen in 2002, leaving only Deloitte, EY, KPMG and PwC. Now the Big Four, with a total revenue of $127 billion, face major threats that need immediate attention. Count Down looks at today's model and proposes a new Big Audit, fit to serve the capital markets of the 21st century.

â™ Book Title : Strengthening Forensic Science in the United States
✍Author : Policy and Global Affairs
â™›Publisher : National Academies Press
♣Release Date : 2009-07-29
âśżPages : 352
â™ ISBN : 9780309131308
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

đź“ťStrengthening Forensic Science in the United States Book Synopsis : Scores of talented and dedicated people serve the forensic science community, performing vitally important work. However, they are often constrained by lack of adequate resources, sound policies, and national support. It is clear that change and advancements, both systematic and scientific, are needed in a number of forensic science disciplines to ensure the reliability of work, establish enforceable standards, and promote best practices with consistent application. Strengthening Forensic Science in the United States: A Path Forward provides a detailed plan for addressing these needs and suggests the creation of a new government entity, the National Institute of Forensic Science, to establish and enforce standards within the forensic science community. The benefits of improving and regulating the forensic science disciplines are clear: assisting law enforcement officials, enhancing homeland security, and reducing the risk of wrongful conviction and exoneration. Strengthening Forensic Science in the United States gives a full account of what is needed to advance the forensic science disciplines, including upgrading of systems and organizational structures, better training, widespread adoption of uniform and enforceable best practices, and mandatory certification and accreditation programs. While this book provides an essential call-to-action for congress and policy makers, it also serves as a vital tool for law enforcement agencies, criminal prosecutors and attorneys, and forensic science educators.

â™ Book Title : Foreign Direct Investment in Developing Countries
✍Author : Sarbajit Chaudhuri
â™›Publisher : Springer
♣Release Date : 2014-07-08
âśżPages : 314
â™ ISBN : 9788132218982
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

đź“ťForeign Direct Investment in Developing Countries Book Synopsis : In development literature Foreign Direct Investment (FDI) is traditionally considered to be instrumental for the economic growth of all countries, particularly the developing ones. It acts as a panacea for breaking out of the vicious circle of low savings/low income and facilitates the import of capital goods and advanced technical knowhow. This book delves into the complex interaction of FDI with diverse factors. While FDI affects the efficiency of domestic producers through technological diffusion and spill-over effects, it also impinges on the labor market, affecting unemployment levels, human capital formation, wages (and wage inequality) and poverty; furthermore, it has important implications for socio-economic issues such as child labor, agricultural disputes over Special Economic Zones (SEZ) and environmental pollution. The empirical evidence with regard to most of the effects of FDI is highly mixed and reflects the fact that there are a number of mechanisms involved that interact with each other to produce opposing results. The book highlights the theoretical underpinnings behind the inherent contradictions and shows that the final outcome depends on a number of country-specific factors such as the nature of non-traded goods, factor endowments, technological and institutional factors. Thus, though not exhaustive, the book integrates FDI within most of the existing economic systems in order to define its much-debated role in developing economies. A theoretical analysis of the different facets of FDI as proposed in the book is thus indispensable, especially for the formulation of appropriate policies for foreign capital.

📒The Reckoning ✍ Jacob Soll

â™ Book Title : The Reckoning
✍Author : Jacob Soll
â™›Publisher : Penguin UK
♣Release Date : 2014-04-28
âśżPages : 336
â™ ISBN : 9781846146428
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

đź“ťThe Reckoning Book Synopsis : In The Reckoning, award-winning historian Jacob Soll shows how the use and misuse of financial bookkeeping has determined the fates of entire societies. Time and again, Soll reveals, good and honest accounting has been a tool to build successful companies, states and empires. Yet when it is neglected or falls into the wrong hands, accounting has contributed to cycles of destruction that continue to this day. Combining rigorous scholarship and fresh storytelling, The Reckoning traces the surprisingly powerful influence of accounting on financial and political stability, from the powerful Medici bank in 14th century Italy to the 2008 financial crisis.

📒Evolution Of Translational Omics ✍ Committee on the Review of Omics-Based Tests for Predicting Patient Outcomes in Clinical Trials

â™ Book Title : Evolution of Translational Omics
✍Author : Committee on the Review of Omics-Based Tests for Predicting Patient Outcomes in Clinical Trials
â™›Publisher : National Academies Press
♣Release Date : 2012-08-13
âśżPages : 338
â™ ISBN : 9780309224185
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

đź“ťEvolution of Translational Omics Book Synopsis : Technologies collectively called omics enable simultaneous measurement of an enormous number of biomolecules; for example, genomics investigates thousands of DNA sequences, and proteomics examines large numbers of proteins. Scientists are using these technologies to develop innovative tests to detect disease and to predict a patient's likelihood of responding to specific drugs. Following a recent case involving premature use of omics-based tests in cancer clinical trials at Duke University, the NCI requested that the IOM establish a committee to recommend ways to strengthen omics-based test development and evaluation. This report identifies best practices to enhance development, evaluation, and translation of omics-based tests while simultaneously reinforcing steps to ensure that these tests are appropriately assessed for scientific validity before they are used to guide patient treatment in clinical trials.

📒Political Standards ✍ Karthik Ramanna

â™ Book Title : Political Standards
✍Author : Karthik Ramanna
â™›Publisher : University of Chicago Press
♣Release Date : 2015-11-09
âśżPages : 296
â™ ISBN : 9780226210889
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

📝Political Standards Book Synopsis : Prudent, verifiable, and timely corporate accounting is a bedrock of our modern capitalist system. In recent years, however, the rules that govern corporate accounting have been subtly changed in ways that compromise these core principles, to the detriment of the economy at large. These changes have been driven by the private agendas of certain corporate special interests, aided selectively—and sometimes unwittingly—by arguments from business academia With Political Standards, Karthik Ramanna develops the notion of “thin political markets” to describe a key problem facing technical rule-making in corporate accounting and beyond. When standard-setting boards attempt to regulate the accounting practices of corporations, they must draw on a small pool of qualified experts—but those experts almost always have strong commercial interests in the outcome. Meanwhile, standard setting rarely enjoys much attention from the general public. This absence of accountability, Ramanna argues, allows corporate managers to game the system. In the profit-maximization framework of modern capitalism, the only practicable solution is to reframe managerial norms when participating in thin political markets. Political Standards will be an essential resource for understanding how the rules of the game are set, whom they inevitably favor, and how the process can be changed for a better capitalism.

â™ Book Title : Equity Valuation for Analysts and Investors
✍Author : James Kelleher
â™›Publisher : McGraw Hill Professional
♣Release Date : 2010-07-07
âśżPages : 400
â™ ISBN : 9780071759526
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

📝Equity Valuation for Analysts and Investors Book Synopsis : Create comprehensive stock valuation models--quickly and efficiently "This amazingly thorough book takes you through real-world financial modeling, provides concise techniques and methods for determining asset value, and offers a blended valuation approach that is responsive to changes in market dynamics. Peer Derived Value, introduced in the book, represents an original and commonsense approach to valuing a stock within its peer group. This book, in my view, is an invaluable addition to any investor's library." -- William V. Campbell, Chairman, Intuit Corporation Equity Valuation for Analysts and Investors introduces you to the financial statement analysis and model-building methodology used by leading equity research firm Argus Research. Written by Jim Kelleher, the company's director of research, the book offers the tools for estimating individual equity cash value. These include a completely original and proprietary valuation methodology, Peer Derived Value, which values an equity based on the stock's current variation from its historical relation to a user-specifi ed peer group. In a conveniently organized format, this in-depth guide covers all the tasks you need to master, including: • Financial statement modeling • Comparables analysis • Discounted free cash fl ow • Industry matrix models • Blending valuation inputs to calculate fair value in any market environment Valuing and predicting the future value of assets and stocks is a laborious task. Successful analysts and investors don't have time for tedious work that is outdated as soon as it's done. Equity Valuation for Analysts and Investors is the comprehensive guide to efficient financial statement analysis and model-building from one of the world-leading independent equity research firms, Argus Research. At the helm of the company's research is author Jim Kelleher, who developed his methodology and model-building techniques during his twenty years covering more than a dozen industries in nearly every sector. A good valuation model is an invaluable tool to help the serious investor: Wring more information from the 10-K and 10-Q Predict unexpected earnings shortfall or positive earnings surprises Master the art of "valuation choreography" One of the biggest challenges to making accurate predictions with a valuation model today is the rapid and constant fluctuation of data. Equity Valuation for Analysts and Investors provides a tried-and-true process for creating effective, compact models that add new measurement and valuation periods and accommodate a company’s unique data presentation and reporting style. This versatile guidebook also provides both a rigorous process and a shortcut for each step in modeling financial statement data so analysts can customize their data focus based on their position in the value chain. When implemented in the real world, the valuation model uses the power of Excel to allow investors to quickly and accurately update their valuations and predictions by simply inputting adjusted data. Take control of your investments now by managing them based on your own research and Equity Valuation for Analysts and Investors.

📒The Fintech Book ✍ Susanne Chishti

â™ Book Title : The FINTECH Book
✍Author : Susanne Chishti
â™›Publisher : John Wiley & Sons
♣Release Date : 2016-05-02
âśżPages : 312
â™ ISBN : 9781119218876
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

đź“ťThe FINTECH Book Book Synopsis : "The reader will learn about key developments in the industry and obtain insights of cutting-edge practitioners whether entrepreneurs, investors, or advisors in the retail/commercial banking/investment banking and asset management space"--

â™ Book Title : A History of Interest Rates
✍Author : Sidney Homer
â™›Publisher : John Wiley & Sons
♣Release Date : 2011-03-23
âśżPages : 736
â™ ISBN : 1118046226
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

đź“ťA History of Interest Rates Book Synopsis : A History of Interest Rates presents a very readable account of interest rate trends and lending practices over four millennia of economic history. Despite the paucity of data prior to the Industrial Revolution, authors Homer and Sylla provide a highly detailed analysis of money markets and borrowing practices in major economies. Underlying the analysis is their assertion that "the free market long-term rates of interest for any industrial nation, properly charted, provide a sort of fever chart of the economic and political health of that nation." Given the enormous volatility of rates in the 20th century, this implies we're living in age of political and economic excesses that are reflected in massive interest rate swings. Gain more insight into this assertion by ordering a copy of this book today.

📒Information Security ✍ Marie A. Wright

â™ Book Title : Information security
✍Author : Marie A. Wright
â™›Publisher : Jones & Bartlett Learning
♣Release Date : 2007
âśżPages : 214
â™ ISBN : 0763738190
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

đź“ťInformation security Book Synopsis : Information Security: Contemporary Cases addresses fundamental information security concepts in realistic scenarios. Through a series of substantive cases, different aspects of information security are addressed by real organizations. the organizations include Kraft Foods, Advo, IBM, SRA, Aetna, The FBI, And The Yale New Haven Center for Emergency Preparedness and Disaster Response. Case topics include data protection, integrating IT and physical security, contingency planning, disaster recovery, network security, hardware design, encryption, standards compliance, tracking intruders, and training and awareness programs. This casebook will enable students to develop the practical understanding needed for today's information security/information assurance profession.

📒The End Of Poverty ✍ Jeffrey Sachs

â™ Book Title : The End of Poverty
✍Author : Jeffrey Sachs
â™›Publisher : Penguin UK
♣Release Date : 2011-11-24
âśżPages : 416
â™ ISBN : 9780241958667
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

đź“ťThe End of Poverty Book Synopsis : Jeffrey Sachs draws on his remarkable 25 years' experience to offer a thrilling and inspiring vision of the keys to economic success in the world today. Marrying vivid storytelling with acute analysis, he sets the stage by drawing a conceptual map of the world economy and explains why, over the past 200 years, wealth and poverty have diverged and evolved across the planet, and why the poorest nations have been so markedly unable to escape the trap of poverty. Sachs tells the remarkable stories of his own work in Bolivia, Poland, Russia, India, China and Africa to bring readers with him to an understanding of the different problems countries face. In the end, readers will be left not with an understanding of how daunting the world's problems are, but how solvable they are - and why making the effort is both our moral duty and in our own interests.

📒Accounting Management ✍ William J. Bruns

â™ Book Title : Accounting Management
✍Author : William J. Bruns
â™›Publisher : Harvard Business Press
♣Release Date : 1987
âśżPages : 374
â™ ISBN : 0875841864
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

đź“ťAccounting Management Book Synopsis : A multi-authored text on the problems faced by companies as they attempt to modernize their management accounting systems. Examines how companies such as Weyerhaeuser, Johnson & Johnson, and Hewlett-Packard have designed new control systems and provided new directions for measuring product costs and managerial performance.

📒Value Creation Thinking ✍ Bartley J. Madden

â™ Book Title : Value Creation Thinking
✍Author : Bartley J. Madden
â™›Publisher : Learningwhatworks, Incorporated
♣Release Date : 2016-05-26
âśżPages : 240
â™ ISBN : 0988596962
♬Available Language : English, Spanish, And French

READ NOW DOWNLOAD

đź“ťValue Creation Thinking Book Synopsis : "In a world where short-term thinking has taken hold for too many managers and investors, Value Creation Thinking provides a much needed perspective on the key drivers of long-term value. ?Madden unites the fundamentals of financial valuation with a unique emphasis on corporate purpose, culture, and knowledge. Based on decades of research and practice, Value Creation Thinking sheds light on enduring sources of competitive advantage and exposes how traditional business thinking and accounting practices often distract managers and investors from sustained performance. ?By speaking the language of both shareholders and stakeholders, Madden provides an important contribution to our understanding of capitalism at a critical moment, and an illuminating roadmap for the future of business."?Dominic Barton, Global Managing Director, McKinsey & Co.