leverage and investment in Chinese listed firms. There are two novel aspects embraced here. One is choosing a marginal version of Tobin’s q instead of average q with Chinese data. Another one is taking the financial sector in to consideration. The research covers all sectors in the Chinese stock market. Main outcomes are listed below. Leverage imposes negative effects on investment, especially on non-state owned firms. Like Financials, Manufacturing and other highly regulated sectors, the inverse impacts
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g e : w w w. e l s ev i e r. c o m / l o c a t e / d s s Detection of financial statement fraud and feature selection using data mining techniques P. Ravisankar a, V. Ravi a,⁎, G. Raghava Rao a, I. Bose b a b Institute for Development and Research in Banking Technology, Castle Hills Road #1, Masab Tank, Hyderabad 500 057, AP, India School of Business, The University of Hong Kong, Pokfulam Road, Hong Kong a r t i c l e i n f o a b s t r a c t Recently, high profile cases of financial
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2013 Annual Report CONTENTS Letter to Shareholders 1 Sectors and Markets 5 Form 10-K Index 11 Form 10-K 12 Reconciliation of Non-GAAP Financial Measures 85 Global Leadership Council 86 Board of Directors 86 Recognition87 Company & Shareholder Information 88 FINANCIAL HIGHLIGHTS (unaudited) Amounts in millions, except per share amounts 2013 2012 2011 2010 2009 Net Sales Operating Income Net Earnings attributable to Procter & Gamble Net Earnings Margin
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RATIO ANALYSIS OF CIPLA LIMITED FOR THE YEARS 2007 TO 2011 * RETURN ON ASSETS: This ratio is decreasing from 2007 to 2009 and increased in 2010 because total assets are increasing faster than profit after tax. * RETURN ON INVERSTED CAPITAL RATIO: This ratio is showing decreasing trend. As reserves, shareholder’s fund and long term liability are denominator which is increasing faster than numerator i.e. profit after tax. Company is not shareholder friendly as it reserves surplus more.
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THE APPLICATION OF INNOVATIVE MANAGEMENT ACCOUNTING PRINCIPLES FOR ENHANCING PROFITABILITY AND COMPETITIVENESS: AN EXPLORATORY STUDY OF JAMAICAN MANUFACTURERS Phillip C. James University of Technology, Jamaica College of Business and Management School of Business Administration ABSTRACT This study represents the first in management accounting research in Jamaica which seeks to determine the extent to which innovative management accounting principles (IMAPs) are applied in the manufacturing
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Summer Internship Project Report Understanding the Business Dynamics of four major Indian IT companies, Comparison of their Strategies and Equity Forecasting of a Company Submitted to Mr VinitBolinjkar, Head, Equity Research, Ventura Securities Ltd Dr. Sangeeta Wats 8 June 2013 Prepared by Vaibhav Jha (Roll No A028) Intern at Ventura Securities Ltd, Mumbai MBA Capital Markets 2012-14 batch Narsee Monjee Institute of Management Studies, Mumbai Preface The size of Indian IT Industry
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Inc. successfully purchased shares from its parent conglomerate, Vivendi, in order to gain more control as a subsidiary. The reasons for the split will be examined in this report, as well as the current shareholders’ reaction to these significant changes. In addition, there will be an analysis of the negative effects for Activision Blizzard, Inc. that results from the deal between the two companies. The report will then discuss the main issue of the low amount of cash on hand. The final stages of
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chairs the annual Research Symposium on Marketing and Entrepreneurship. His current research interests include entrepreneurial marketing and opportunity recognition. Claes M. Hultman holds a chair in Marketing at Swedish Business School at Örebro University and he is the author of many books and articles in marketing & entrepreneurship. His current research interests include entrepreneurial marketing and commercialisation processes in innovation based firms. Abstract Research in Entrepreneurial
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Table of Contents Table of Contents 1 ABSTRACT 2 CHAPTRER ONE: INTRODUCTION 3 1.0 Introduction 3 1.1 Research Background 3 1.2 Corporate Social Responsibility in China 5 1.3 Problem Statement 7 1.4 Objectives of Research 8 1.5 Scope of the Research 9 1.6 Research Questions 9 1.7 Structure of Research 9 CHAPTER TWO: LITERATURE REVIEW 11 2.0 Introduction 11 2.1 Corporate Social Responsibility 11 2.1.1 Definition of CSR 11 2.1
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earns and the total expenses the firm incurs to generate those revenues over a specific period of time—generally one year. 3. The statement of cash flows shows the firm’s cash flows over a given period of time. This statement reports the amounts of cash that the firm generated and distributed during a particular time period. The bottom line on the statement of cash flows―the difference between cash sources and uses―equals the change in cash on the firm’s balance sheet from the previous year’s cash account
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