Management and disclosure

This dissertation provides empirical evidence on the market reaction to earnings warnings and management’s motivation to issue earnings warnings. Earnings warnings are any earnings-related management voluntary disclosures made prior to the earnings announcement date.1 Firms use earnings warnings to provide timely information to their shareholders and investors as well as financial analysts regarding their expected current period performance prior to the earnings announcement date (Ip [1997], McLean [2001] and Stone [2002]).

112p mualan_mualan 25-02-2013 50 7   Download

Real estate markets globally have been severely affected by ongoing unprecedented economic turmoil, particularly in Europe and the United States. This is expected to continue. The Australian real estate market has, in this time, emerged as a destination of choice for global real estateReal estate markets globally have been severely affected by ongoing unprecedented economic turmoil, particularly in Europe and the United States. This is expected to continue.

23p quaivattim 01-12-2012 48 4   Download

Globally, we are utilizing government benchmarking programs to measure performance and comply with local and federal regulations and disclosure requirements. these include programs such as EnERGy staR in the u.s., Energy performance Certificates (EpCs) across Europe, the national australian built Environment Rating system (nabERs), and the Comprehensive assessment system for built Environment Efficiency (CasbEE) in Japan.

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If a company files a disclosure document late—or not at all—or we find that a document contains a significant deficiency, we will place the company on our default list. Depending on the nature of the default, we may issue a “management cease trade order” or an “issuer cease trade order”. In a management cease trade order, the company’s senior management and insiders must stop trading in the company’s securities until the default is corrected.

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After studying this chapter you will be able to: Define information risk and explain how the financial statement auditing process helps to reduce this risk, thereby reducing the cost of capital for a company; define and contrast financial statement auditing, attestation, and assurance services; describe and define the assertions that management makes about the recognition, measurement, presentation, and disclosure of the financial statements and explain why auditors use them as the focal point of the audit.

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This paper studies the determinants and the consequences of voluntary disclosure. In a sample of 50 companies listed on the stock exchange of Tunis, empirical findings suggest that a high level of detail of voluntary disclosure decreases forecast error.

14p 035522894 13-04-2020 14 0   Download

To understand an entity’s internal control, the auditor will evaluate the design and implementation of a control. The auditor's primary consideration is whether, and how, a specific control prevents, or detects and corrects, material misstatements in classes of transactions, account balances or disclosures. The heaviest emphasis by auditors is on controls over classes of transactions rather than account balances or disclosures

60p nklong1234 24-03-2010 233 91   Download

Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. It is a forum for statistical and quantitative analyses of issues in finance and accounting, as well as applications of quantitative methods to problems in financial management, financial accounting and business management. The objective is to promote interaction between academic research in finance and accounting, applied research in the financial community, and the accounting profession....

235p haiduong_1 03-04-2013 83 30   Download

This is a book for businesspeople. All decisions in a business organization are made in accordance with how they will affect the organization’s financial performance and future financial health. Whether your background is in marketing, manufacturing, distribution, research and development, or the current technologies, you need financial knowledge and skills if you are to really understand your company’s decision-making, financial, and overall management processes.

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My intention in starting this book was to write a second edition of an earlier book I wrote, Consolidated Financial Statements: Concepts, Issues and Techniques (Paul Chapman Publishing, 1987). It soon became apparent that the area had changed so radically in the last eight years that a complete rewrite was necessary, and hence this new book has been born (or rather quarried!).

385p haiduong_1 03-04-2013 70 16   Download

While every precaution has been taken in the preparation of this book, Check Point assumes no responsibility for errors or omissions. This publication and features described herein are subject to change without notice. RESTRICTED RIGHTS LEGEND: Use, duplication, or disclosure by the government is subject to restrictions as set forth in subparagraph (c)(1)(ii) of the Rights in Technical Data and Computer Software clause at DFARS 252.227-7013 and FAR 52.227-19. TRADEMARKS: ©2003-2007 Check Point Software Technologies Ltd....

420p hoangtumayman 08-04-2010 113 14   Download

Describe the purpose of the balance sheet and understand its usefulness and limitations. The Balance Sheet The purpose of the balance sheet is to report a company’s financial position on a particular date. Limitations: The balance sheet does not portray the market value of the entity as a going concern nor its liquidation value. p Resources such as employee skills and reputation are not recorded in the balance sheet. p Usefulness: p The balance sheet describes many of the resources a company has available for generating future cash flows.

13p babyhiepxu 05-10-2012 61 11   Download

We obtain our list of SRI funds from the Social Investment Forum's (SIF) reports published in 1997, 1999, 2001, 2003, and 2005. 3 Each report contains comprehensive information about SRI in the US for both the publication year and the preceding one. In particular, the reports contain a list of SRI mutual funds compiled by SIF. To construct this list SIF employs a direct survey methodology and gathers information from third parties. A fund is included in the SIF list if it utilizes one or more social or environmental criteria as part of a formal investment policy. 4 To be included in...

52p khanhchilam 29-03-2013 44 9   Download

Thus, the return gap captures the funds’ unobserved actions, which include hidden benefits and hidden costs.An important hidden benefit results from a fund’s interim trades, as discussed in Ferson and Khang (2002). Even though we can observe fund holdings only at specific points in time, funds may trade actively between these disclosure dates. If these interim trades create value, then the fund return RF will increase, while the return of the disclosed holdings RH will remain unaffected.

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In this study, we make use of a complete dataset of property trades by institutional-grade REITs who are legally mandated to report such trades to the SEC in their 10-K and 10-Q reports, thus providing both complete trading information and eliminating selection bias. We augment this information with a dataset of property trades made by portfolio managers of private entities, such as commingled real-estate funds, who have legally committed to disclose this information to a private data collector under a strict non-disclosure agreement.

97p quaivattim 01-12-2012 46 7   Download

In 2008 and 2009, the policy challenge was all about putting out fires. It was a call to action to address a lot of issues, and ICI was deeply involved with regulators and other market participants to sort things out. This year and last, we’ve been in a diˆerent phase. It’s not uncommon after any financial crisis to have a regulatory response, and this one has been broad and deep. Essentially, the sprint of 2008 has turned into a marathon. You have to call on diˆerent skills and diˆerent muscles. So now, perseverance is the order of the day. And what...

194p khanhchilam 29-03-2013 49 7   Download

Tham khảo sách 'disclosure and compliance requirements', kinh doanh - tiếp thị, quản trị kinh doanh phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

252p khangoc23910 19-09-2012 34 4   Download

Lectures "Marketing management - Chapter 5: Creating long term loyalty relationships" provides students with the knowledge: What are customer value, satisfaction, and loyalty, and how can companies deliver them; what is the lifetime value of customers, and how can marketers maximize it;... Invite you to refer to the disclosures.

21p doinhugiobay_13 26-01-2016 61 4   Download

While it is not the primary objective of this article to discuss differences between national codes, a number of distinguishing characteristics nevertheless bear mentioning. A first important variable is the scope of corporate governance codes or recommendations. Naturally, most codes examined for this article (and in most other member countries) address issues such as the equitable treatment of shareholders, operation and accountability of boards and management, transparency and disclosure, as well as minority shareholder protection.

36p bocapchetnguoi 05-12-2012 62 3   Download

The Securities and Exchange Commission (“Commission” or “SEC”) has prepared this Report on the role and function of credit rating agencies in the operation of the securities markets in response to the Congressional directive contained in the Sarbanes-Oxley Act of 2002 (“Sarbanes-Oxley Act”).

34p enterroi 01-02-2013 44 3   Download