Big Accounting Firm
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Arthur Andersen - Arthur Andersen LLP, based in Chicago, Illinois, was the fifth largest of the Big Five accounting firms and performed auditing, tax services, and consulting. In 2002 the firm voluntarily surrendered its Certified Public Accounting firm licenses in the U.
Grant Thornton - Grant Thornton LLP encompasses the US operations of Grant Thornton International, one of the largest accounting organizations outside of the Big Four (Deloitte Touche Tohmatsu, Ernst & Young, KPMG, and PricewaterhouseCoopers). The firm has about 50 US offices.
Big Push Model - The Big Push Model is a concept in development economics or welfare economics that emphasizes the fact that a firm's decision whether to industrialize or not depends on the expectation of what other firms will do. It assumes economies of scale and oligopolistic market structure.
Balance (accounting) - ... of money owned, (or due), that remains in a deposit account (or a loan account) at a given date, after all past remittances, payments and withdrawal have been accounted for. It can be positive (then, in the balance sheet of a firm, it is an asset) or negative (a liability).
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