Stock issuance

This research aims to evaluate the impact of CW issuance on the price and liquidity (measured by trading volume and bid-ask spread) of underlying stocks on the Vietnamese stock market. The study employs the event study methodology and Wilcoxon test to examine whether abnormal returns, trading volume, and bid-ask spreads change after CW issuance.

14p viwalton 02-07-2024 3 1   Download

The commercial banks are constantly implementing capital adequacy to meet Basel standards, primarily through the issuance of bonds to increase tier 2 capital sources to ensure capital safety and mobilize capital. Long-term to meet the market’s borrowing needs. For that reason, this article aims to study the factors affecting the capital adequacy ratio of joint-stock commercial banks in Vietnam to consider the impact of macroeconomic and internal factors.

8p longtimenosee04 06-03-2024 10 1   Download

Continued part 1, part 2 of ebook "Advances in quantitative analysis of finance and accounting (New series) - Volume 1" provides readers with contents including: the impact of the introduction of index securities on the underlying stocks - the case of the diamonds and the dow 30; hedging with foreign-listed single stock futures; asset pricing with higher moments - empirical evidence from the taiwan stock market; listing switches from NASDAQ to the NYSE/AMEX - is New York issuance a motive;...

116p mocthanhdao0210 19-11-2023 8 4   Download

Chapter 10 - Acquisition and disposition of property, plant, and equipment. After completing this chapter you should be able to: Describe property, plant, and equipment, identify the costs to include in initial valuation of property, plant, and equipment, describe the accounting problems associated with self-constructed assets, describe the accounting problems associated with interest capitalization.

65p haojiubujain04 27-07-2023 9 5   Download

Lecture Intermediate accounting - Chapter 18: Shareholders' equity. The chapter focuses on the expansion of corporate capital through the issuance of shares and the contraction caused by the retirement of shares or the purchase of treasury shares and concludes with a discussion of cash dividends, property dividends, stock dividends, and stock splits.

19p haojiubujain05 27-07-2023 3 2   Download

Chapter 10 provides knowledge of long-term liabilities. In this chapter, the learning objectives are: Explain the types and payment patterns of notes, compare bond financing with stock financing, assess debt features and their implications, compute the debt-to-equity ratio and explain its use, prepare entries to record bond issuance and interest expense, compute and record amortization of bond discount, compute and record amortization of bond premium, record the retirement of bonds,...

15p runordie9 27-09-2022 4 2   Download

Chapter 14 - Corporations: Organization and capital stock transactions. In this chapter, the learning objectives are: Discuss the major characteristics of a corporation, explain how to account for the issuance of common and preferred stock, explain how to account for treasury stock.

54p runordie9 27-09-2022 14 3   Download

After completing this chapter you should be able to: Describe the accounting for the issuance, conversion, and retirement of convertible securities, explain the accounting for convertible preferred stock, contrast the accounting for stock warrants and for stock warrants issued with other securities, describe the accounting for stock compensation plans under generally accepted accounting principles...and other contents.

96p koxih_kothogmih6 22-09-2020 25 3   Download

After completing this chapter you should be able to: Describe property, plant, and equipment, identify the costs to include in initial valuation of property, plant, and equipment, describe the accounting problems associated with self-constructed assets, describe the accounting problems associated with interest capitalization... and other contents.

62p koxih_kothogmih6 22-09-2020 23 0   Download

The thesis assesses risk management in lending activities of industrial and commercial banks. The terms credit risk, credit risk management, credit risk appetite, credit risk management policy ... used in the thesis are understood as terms used in lending activities of Industrial and Commercial Bank, excluding capital mobilization and other forms of credit such as LC issuance and guarantee.

28p cothumenhmong6 17-07-2020 27 3   Download

This paper examines weather the capital requirements affect the effectiveness of monetary policy from the credit channel. According to the penal data of commercial banks listed on the A-share stock market in China from 2007 to 2017, I find that the capital requirements to the commercial banks affect the bank loans through the credit channel of monetary policy transmission, which is more obviously on the smaller banks. I further use issuance of preferred stocks of commercial banks instead of IPO to confirm the results again.

24p nguyenanhtuan_qb 09-07-2020 25 2   Download

This article gives an overview about masala bonds as how it can be issued, its uniqueness, merits, demerits and its future.

5p guineverehuynh 22-06-2020 13 0   Download

Chapter 11 - Reporting and analyzing stockholders’ equity. Discuss the major characteristics of a corporation; explain how to account for the issuance of common and preferred stock, and the purchase of treasury stock; explain how to account for cash dividends and describe the effect of stock dividends and stock splits;...

91p thuongdanguyetan04 18-04-2020 7 1   Download

Under the framework of overshooting model and portfolio balance theory, this paper analyses the short-term spillover effect of Fed’s QE on asset prices in China. Policy shocks "overall events" have a significant impact on China's financial market. China's debt full price index, Shanghai-Shenzhen 300 and Nan-Hua Futures Composite Index have increased significantly, while the "single event" issuance has no notable impact.

22p chauchaungayxua2 19-01-2020 17 2   Download

CEO equity-based compensation is designed to reduce the agency problem between top management and shareholders, which should have direct consequences on firm’s capital structure decisions as evidenced by the behaviors of new security issuances. This research paper focuses on the impact on the propensity of issuing new securities by two common CEO equity-based compensations – option compensation and restricted stock compensation.

23p chauchaungayxua2 19-01-2020 19 5   Download

This paper documents the negative relation between credit line and stock price crash risk in a weak-efficiency and bank dominated environment like China. Using data from china’s A-share listed firms, we find a significant negative relationship exists between credit line and stock price crash risk. The underlying mechanism analysis demonstrates that the bank monitoring of management, major shareholder’s tunneling activities, and financial constraints are the underlying mechanism.

1p chauchaungayxua2 19-01-2020 16 2   Download

Research regarding the determinants of foreign ownership in Vietnamese listed firms seems to be more important as (i) foreign capital has made a great contribution to Vietnam and (ii) the country becomes more open for foreign investors with the issuance of Governmental Decree No. 60/2015 (permitting a higher rate of foreign ownership in domestic listed firms).

18p vixuka2711 12-06-2019 19 1   Download

Chapter 11 - Corporations: Organization, stock transactions, dividends, and retained earnings. This chapter’s objectives are to: Discuss the major characteristics of a corporation, explain how to account for the issuance of common and preferred stock, explain how to account for treasury stock,...

108p shiwo_ding2 03-04-2019 18 1   Download

Chapter 13 - Corporations: Organization and capital stock transactions. In this chapter, the learning objectives are: Discuss the major characteristics of a corporation, explain how to account for the issuance of common and preferred stock, explain how to account for treasury stock.

69p shiwo_ding2 03-04-2019 32 1   Download

Chapter 11 - Corporations: Organization, stock transactions, dividends, and retained earnings. The following will be discussed in this chapter: Discuss the major characteristics of a corporation, explain how to account for the issuance of common and preferred stock, explain how to account for treasury stock,...

109p shiwo_ding2 03-04-2019 28 1   Download