is the effect of mandatory IFRS adoption on earning management ABSTRACT: International Accounting Standard play a important role in the world. More and more countries trend to adopt international accounting standard. Beginning in 2005, public companies in the member states of the European Union (EU) are required to apply IFRS. Ten years have passed, what is the effect of mandatory IFRS adoption on these countries, and how IFRS affect on earning management. In the paper, I will discuss this question
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4 Background 12 3.5 Capital Structure of NIBL 12 3.6 Organization structure of bank 13 3.7 Product and Services Offered 14 3.8 Goals and Objective of NIBL 15 3.9 Levels of Management 15 3.10. Strength and Weakness 16 CHAPTER: 4 18 ANALYSIS OF ACTIVITIES DONE 18 4.1Introduction 18 4.1.1Customer Service Department (CSD) 18 4.2Background 19 4.2.1Analysis of the existing system 19 4.2.2Description of the system 20 4.2.3Functions of the system
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INTEGRATED ANALYSIS HOW INVESTORS ARE ADDRESSING ENVIRONMENTAL, SOCIAL AND GOVERNANCE FACTORS IN FUNDAMENTAL EQUITY VALUATION FEBRUARY 2013 Co-funded by the PREPARATION OF THIS DOCUMENT In September 2011 the PRI Initiative convened a working group of signatories to investigate how equity investors and analysts are integrating environmental, social and governance (ESG) analysis into their fair value calculations. The members of the ESG Integration Working Group are: Neil Brown
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The proportion of foreign institutional investors has gradually grown in the stock markets of developing countries as a result of financial globalization. This trend has led to an increasing concern as to whether these investors can influence the management decisions of the local firms in developing countries. This paper empirically investigates the impact of foreign institutional investors on corporate dividend policy in the Indian stock market. Using sample firms whose ownership by foreign investors
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Introduction: The capital market is the engine of growth for an economy, and performs a crucial role in acting as an intermediary between savers and companies seeking additional financing for business expansion. Stock market is part & parcel of capital market. Contribution of any stock exchange generally leads to economic growth by increasing the funds to finance industry and other enterprise. Stock Exchange is an autonomous body formed by shareholders/members. It can take various decisions independently
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mechanism to flow fund from the hands of small savers (individuals and institutions) at low costs to those entrepreneurs who do need fund to start business or to business. In the other words, capital market mechanism gives a part ownership of big companies/corporations to small savers like you and me. In simple term, it is a globally accepted scheme to share ownership of economic development with general public. History of capital market: Capital market started in USA at Wall Street in 1653. 1t
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shares in developed overseas markets, SOEs from the less developed countries could leverage on the overseas markets’ better accounting, governance, and legal standards. By examining a sample of 92 Chinese firms listed in Hong Kong and the relevant control samples of purely domestically listed Chinese firms during the period of 1993–2006, we find supporting evidence for both arguments. Ó 2012 Elsevier B.V. All rights reserved. Article history: Available online 7 June 2012 JEL classification: G34 G39
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Summary Case 8.1 Heartache and Financial Failure Introduction When a business struggles financially, not only is its budget stressed but the people who own and operate the business are often stressed as well. That’s why it’s so important that a business practice prudent financial management. Cold Stone Creamery Cold Stone Creamery was founded in 1988 by Susan and Donald Sutherland. The couple liked ice cream that was neither hard-packed nor soft-serve, and opened the first Cold Stone Creamery
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We thank to Dirk Nitzsche for assistance with data collection. We thank Peter Sloane and seminar participants at the CARR Outreach workshop on business history for helpful comments. “Those clubs which have floated to become public companies – Manchester United, Newcastle United, Aston Villa, Chelsea, Tottenham- now have as their principal objective the making of money for their shareholders.” -David Conn, The Football Business, p154. 1. Introduction
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International Journal of Marketing, Financial Services & Management Research Vol.1 Issue 11, November 2012, ISSN 2277 3622 Online available at www.indianresearchjournals.com A STUDY OF FINANCIAL PERFORMANCE: A COMPARATIVE ANALYSIS OF SBI AND ICICI BANK DR. ANURAG. B. SINGH*; MS. PRIYANKA TANDON** * Associate Professor LDC Institute of Technical Studies Soraon, Allahabad (Uttar Pradesh) India ** Assistant Professor LDC Institute of Technical Studies Soraon, Allahabad India __________________
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