Agreement made this day of 20 By a Company duly formed and registered under the Indian Companies Act and having its Registered Office in (hereinafter called “the Company”) WITH BSE LTD. (hereinafter called “the Exchange) Witnesseth WHEREAS the Company has filed with the Exchange an application for listing its securities more particularly described in Schedule I annexed
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apply their content, whether studying or at work. To find out more about the complete range of our publishing please visit us on the World Wide Web at: www.pearsoned.co.uk Corporate Financial Accounting and Reporting Second Edition Tim Sutton Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published 2000 Second edition published 2004 © Financial Times Management
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Qklhokn 1 Accounting Theory Paper-8 M. Com. (Final) Directorate of Distance Education Maharshi Dayanand University ROHTAK – 124 001 2 jktuhfr foKku Copyright © 2004, Maharshi Dayanand University, ROHTAK All Rights Reserved. No part of this publication may be reproduced or stored in a retrieval system or transmitted in any form or by any means; electronic, mechanical, photocopying, recording or otherwise, without the written permission of the copyright holder. Maharshi
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across the Group ensures that risks are identified and addressed swiftly and decisively. We invest hundreds of millions of dollars in training to ensure that when incidents do occur our people react calmly under pressure. Nothing is more important to us than the safety of our customers and employees. THE QANTAS GROUP FACES NEW CHALLENGES AND NEW OPPORTUNITIES COMPETITIVENESS AND SUSTAINABILITY The Asia-Pacific region is now the world’s fastest-growing region for air travel demand. The low-cost
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Journal of Accounting and Economics 55 (2013) 66–90 Contents lists available at SciVerse ScienceDirect Journal of Accounting and Economics journal homepage: www.elsevier.com/locate/jae Towards an understanding of the role of standard setters in standard setting$ Abigail Allen, Karthik Ramanna n Harvard Business School, USA a r t i c l e in f o abstract Article history: Received 15 September 2010 Received in revised form 24 May 2012 Accepted 25 May 2012 Available online
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fundamentals of cost accounting fourth edition William N. Lanen Shannon W. anderson Michael W. Maher ® accounting The integrated solutions for Lanen/Anderson/Maher’s Fundamentals of Cost Accounting, 4e have been proven to help you achieve your course goals of improving student readiness, enhancing student engagement, and increasing their comprehension of content. Known for its clear and engaging style, the Lanen solution employs the use of real-world scenarios, LearnSmart, and instant
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SEC 意见信与财务造假 — — — 基于中概股危机的实证分析 张 然 陈 思 ( 北京大学光华管理学院 雷 * 羽 100871) 【摘要】2010 ~ 2011 年,美国卖空机构相继发布研究报告,质疑绿诺科技等在美上市的中概股公司涉嫌财务造 假。其质疑随后被证实,多家中概股公司股价暴跌,最终停牌或退市。据 Bloomberg 报道,此次做空机构识别财 务造假的重要信息来源竟然是此前未曾引起投资者关注的美国证监会 ( SEC) 公开披露的公司公告意见信。本 文以中概股危机为背景,研究 SEC 意见信对于财务造假的预测作用。研究发现: 相较于没有收到 SEC 意见信的 企业,收到意见信的企业更有可能成为问题公司。SEC 意见信提出的问题数量越多,解决难度越大,企业越有 可能成为问题公司。本文的研究对于帮助投资者理解如何解读 SEC 意见信,识别财务造假有重要意义,也为 SEC 制定合理的意见信披露制度提供政策性建议。 【关键词】 SEC 意见信 财务披露 财务造假 反向并购 一、引言
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2014 ANNUAL REport Focused Performance Financial Calendar Contents Year ended 31 December 2014 1 With you all the way 2 Report from the Chairman and the Managing Director & CEO 07 MAY 2015 Annual General Meeting 4 Year ending 31 December 2015* 24 AUGUST 2015 Half year results and interim dividend announcement 08 SEPTEMBER 2015 Record date for interim dividend entitlement 30 SEPTEMBER 2015 Interim dividend payable if declared 22 FEBRUARY 2016 Full year
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69TH ANNUAL REPORT 2013-14 04 WHAT’S INSIDE CORPORATE OVERVIEW STATUTORY REPORTS 02 Corporate Information 44 Notice 03 Mission, Vision and Values 53 Directors’ Report 04 Chairman’s Message 69 Management Discussion & Analysis 08 Board of Directors 104 Corporate Governance 12 Tata Motors at a Glance 14 Major Launches during the Year 125 Secretarial Audit Report Chairman’s Message 16 Presence across Markets To ensure long-term competitiveness
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69TH ANNUAL REPORT 2013-14 04 WHAT’S INSIDE CORPORATE OVERVIEW 02 Corporate Information 03 Mission, Vision and Values 04 Chairman’s Message 08 Board of Directors 12 Tata Motors at a Glance 14 Major Launches during the Year 16 Presence across Markets 18 The NEXT Level in Design 20 The NEXT Level in Driving Experiences 22 The NEXT Level in Fuel Economy 24 The NEXT Level in Connectivity 26 Corporate Social Responsibility at Tata Motors 30 Awards and Accolades 32 Financial Performance 36 Summarised
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