Bonus issue

Ebook Accounting for companies-I: Part 1 presents the following content: Share capital – issue of shares; forfeiture of shares; reissue of forfeited shares and bonus issue; buy back of securities by private limited and unlisted public limited companies; redemption of preference shares; debentures: concept, types, issue;...Please refer to the documentation for more details.

176p chankora 16-06-2023 8 3   Download

Advanced financial accounting - Lecture 34: Earnings per share. The main topics covered in this chapter include: earnings per share; weighted average number of shares; bonus share; right issue; shares in denominator;... Please refer to the lecture for details!

15p hanlamcoman 26-11-2022 8 2   Download

Advanced financial accounting - Lecture 23: Limited companies. The main topics covered in this chapter include: right issue; journal entry and record journal entry; owner’s equity; bonus issue; initial public offer;... Please refer to the lecture for details!

17p hanlamcoman 26-11-2022 9 2   Download

Following are the various methods being adopted by corporate entities for marketing the securities in the New Issues Market: Pure prospectus method, offer for sale method, private placement method, initial public offers (IPOs) method, right issue method, bonus issue method, book-building method, stock option method, bought-out deals method.

18p nanhankhuoctai10 23-07-2020 17 2   Download

This paper documents the unique “large amount of stock dividends” phenomenon in the Chinese stock market and uses lottery-like stock preference to explain the inverted V shaped pattern of abnormal returns. Chinese listed firms often issue large percent of bonus shares, or transfer lots of capital reserve into common stocks. We find that after such operations, stocks tend to be overpriced in the short term and earn lower subsequent returns in the long run.

20p chauchaungayxua2 19-01-2020 29 6   Download

Jensen (1990) and others used empirical evidence to demonstrate that there was a link between large pay bonuses provided to executives on a performance basis and improved corporate performance . Th ese theories in part motivated the trend be- ginning in the 1990s of deliberate struc- turing of corporate executive salaries to match performance of the corporation as closely as possible, usually through options to purchase shares in the com- pany on advantageous terms off ered to the executive.

8p trinhcaidat 19-04-2013 58 4   Download

Internal Revenue Code section 162(m) limits tax deductibility of executive compensation to $1 million per covered executive, with an exception for performance-based compensation. Both stock options and annual bonuses can qualify as performance-based, but they vary in the difficulty of qualification and the degree of additional compensation risk that qualification imposes on the executive. Most stock-option grants easily qualify with little change in risk, but qualification increases the risk associated with annual bonus compensation relative to what it was prior.

168p layon_5 28-03-2013 59 9   Download

Drawing primarily on results from the 1983 Survey of Military Applicants, a survey of male youths without prior military service who took the written test to qualify for the military, this report presents findings on three research issues: (1) the implementation of the programs associated with the Enlistment Bonus Test, a nationwide experiment on the effectiveness of various cash enlistment bonuse......

0p anhnangmuahe2013 15-03-2013 32 1   Download

A number of companies operate bonus and performance plans simulta- neously. Differences in earnings definitions and target horizons of these two plans make it difficult to identify their combined effect on managers' account- ing decisions. I therefore limit the study to firms whose only remuneration explicitly related to earnings is bonuses. Fox (1980) ...

19p taisaovanchuavo 26-01-2013 58 3   Download

3.5.1 Issue of Rights/Bonus Shares – FEMA provisions allow Indian companies to freely issue Rights/Bonus shares to existing non-resident shareholders, subject to adherence to sectoral cap, if any. However, such issue of bonus / rights shares has to be in accordance with other laws/statutes like the Companies Act, 1956, SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009 (in case of listed companies), etc.

121p lulanphuong 22-03-2012 100 11   Download

Economic Lập luận rằng giáo dục ít có tác động trực tiếp đến hiệu quả tăng năng suất lao động mà giáo dục chủ yếu đóng vai trò của một bộ lọc, hay thiết bị sàng lọc mà nhằm phát hiện ra những tài năng sẵn có, sự bền trí, động cơ mà người sử dung lao động thấy hấp dẫn. Xem BONUS ISSUE. Xem INTERNATIONAL MONETARY FUND. Xem JOB SEARCH. Xem JOB SEARCH. Tên gọi của bất kỳ một quy trình nào trong đó có tác động thời vụ được tính đến hoặc thường hay được loại bỏ khỏi...

26p cnkbmt10 24-10-2011 100 20   Download