Bonus shares

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 35. The main topics covered in this chapter include: theoretical ex-right price; bonus right; bonus element; opening balance outstanding; diluted EPS; conversion of debentures into shares; income statement; revised income statement;... Please refer to the lecture for details!

23p hanlamcoman 26-11-2022 10 2   Download

Lecture Class #8: Detecting earnings management. After studying this section will help you understand: Avoid violating contracts. Maximize bonus (managers). Avoid regulatory/government/union intervention. Avoid detection of managerial shirking.

9p huangminghao_1902 27-02-2022 14 1   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

The personnel costs shall be calculated on the basis of the actual daily salary of the employee, multiplied by the number of days devoted to the action. Where applicable, this figure will include all the usual contributions paid by the employer, such as social security contributions, but shall exclude any bonuses, incentive payments or profit-sharing schemes. The Personnel costs shall be substantiated by detailed timesheets of the work done declared in the Final Report.

29p thamgiacongdong 02-05-2013 60 4   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

Many people who develop materials try to create something for “everyone.” After all, everyone needs good information and would probably benefit from knowing what you have to say. In reality, no one thing is right for everyone. Instead, certain things tend to work best for certain groups of people. The more narrowly you can define these groups, the closer you will come to meeting their needs. That is why materials should speak to a particular audience: people who share similar characteristics and have similar information needs.

52p le_minh_nha 12-12-2012 85 5   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