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Transactions Costs and Capital Structure Choice: Evidence from
Transactions Costs and Capital Structure Choice: Evidence from

... principal or exchanging debt for equity; income from debt forgiveness is taxed; managers have much better information than outsiders about the firm's business prospects; and financially distressed firms may be forced to sell assets at fire-sale prices (or be unable to find buyers at any price, e.g., ...
2009 Annual Report - Berkshire Hathaway Inc.
2009 Annual Report - Berkshire Hathaway Inc.

... Our metrics for evaluating our managerial performance are displayed on the facing page. From the start, Charlie and I have believed in having a rational and unbending standard for measuring what we have – or have not – accomplished. That keeps us from the temptation of seeing where the arrow of perf ...
fourth quarter results 2015
fourth quarter results 2015

... statements use the words “believe,” “expect,” “anticipate,” “may,” “should,” “intend,” “estimate” and other similar terms, which do not relate to historical matters. Such forward-looking statements involve known and unknown risks and uncertainties and other factors that may cause the actual results ...
DETERMINANTS OF FOREIGN DIRECT INVESTMENT IN CÔTE D
DETERMINANTS OF FOREIGN DIRECT INVESTMENT IN CÔTE D

... globalization, developing countries generally and African countries in particular have shown less competiveness in their ability to attract Foreign Direct Investment (hereinafter referred to as FDI). Whilst there is some literature on FDI determinants for developing countries, there is a far greater ...
STUDY  ON MERGERS:  A RATIONALE  FOR CONGLOMERATE MERGERS by NICOLAS  S. MAJLUF Engineering,  Universidad  Catolica de Chile
STUDY ON MERGERS: A RATIONALE FOR CONGLOMERATE MERGERS by NICOLAS S. MAJLUF Engineering, Universidad Catolica de Chile

... for the Degree of Doctor of Philosophy ABSTRACT Mergers are not a new phenomenon, but rather an on-going process in the business environment. They correspond to the combination of two (or more) firms into a unique business concern. This study is grounded on the notion that looking at mergers from a ...
Q1 2017 Investor Presentation
Q1 2017 Investor Presentation

... 4 Regulatory capital ratios as of March 31, 2017 are preliminary. Common equity tier 1 (CET1) capital, risk-weighted assets (RWA) and CET1 ratio as shown on a fully phased-in basis are non-GAAP financial measures. For important presentation information, see slide 27. For a reconciliation of CET1 tra ...
Financial-Accounting-6th-Edition-Libby-Test-Bank
Financial-Accounting-6th-Edition-Libby-Test-Bank

... 63. Which of the following is true? A. Assets increase on their right side because they are on the right side of the accounting equation. B. Liabilities increase on their right side because they are on the right side of the accounting equation. C. Stockholders' equity accounts increase on their left ...
Profit Announcement
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... growth. With the Financial System Inquiry now concluded, all political, regulatory and industry participants need to be forward-looking and build on this prevailing strength of our economy.” “At CBA, we will also maintain a long-term focus. We are confident that our long-term strategy remains the ri ...
News from CFA Sacramento
News from CFA Sacramento

... Multi-Factor Models Get a New Look Ease of use and better computation power make multi-factor models more compelling The ease with which portfolio managers can now access and use multifactor models in their investment decisions warrants a closer look, said Lee O'Dwyer from Bloomberg at the CFA Socie ...
The brokerage option in DC plans
The brokerage option in DC plans

... For more information about Vanguard funds, visit institutional.vanguard.com or call 800-523-1036 to obtain a prospectus. Investment objectives, risks, charges, expenses, and other important information about a fund are contained in the prospectus; read and consider it carefully before investing. Van ...
Study on German Start-up Eco-System
Study on German Start-up Eco-System

... When looking at the overall household income, evidence shows that self-employment usually pays off. However, it must be taken into account that, due to extensive working hours, the hourly earnings rate is often relatively low. Nonetheless, comparing it to a regular employment, the average household ...
BDC`s 2016 Annual Report
BDC`s 2016 Annual Report

... and CEO in August 2015. I am proud to be part of an organization that has such a clear and important purpose: to help Canadian businesses become stronger and more profitable, so they can compete here and around the world. Standing behind more entrepreneurs It is great to see that BDC’s unique combin ...
report on corporate governance and on the ownership structure
report on corporate governance and on the ownership structure

... - the directors are elected on the basis of lists, each of which contains as many candidates, each indicated by a progressive number, as the number of directors to be elected, and each list must have at least two candidates qualified as independent as contemplated by law, one of which must be first ...
banco de crédito social cooperativo, sa, and its subsidiaries
banco de crédito social cooperativo, sa, and its subsidiaries

... Report on consolidated annual accounts We have audited the accompanying consolidated annual accounts of Banco de Crédito Social Cooperativo, S.A. and its subsidiaries (Grupo Cooperativo Cajamar), which comprise the consolidated statement of financial position as at December 31, 2016, and the consoli ...
Mitigating Systemic Risk - A Role for Securities Regulators
Mitigating Systemic Risk - A Role for Securities Regulators

... response in relation to its mandate and domestic regulatory structure as well as the relative size and characteristics of its securities market. Individual regulators will consequently need to evaluate the scale of their response and the extent to which they can leverage, rather than duplicate, the ...
Real  Estate  Advisory Services
Real Estate Advisory Services

... Middle European countries, are now considering international expansion. Such questions arise as: * Where to go? -- Geographically and to reach new client segments. * How to go? -- The nature and sequence of the internationalization process: Export one's services or set up a foreign office? Do it alo ...
CITIGROUP`S 2007 ANNUAL REPORT ON FORM 10-K
CITIGROUP`S 2007 ANNUAL REPORT ON FORM 10-K

... is a global diversified financial services holding company whose businesses provide a broad range of financial services to consumer and corporate customers. Citigroup has more than 200 million customer accounts and does business in more than 100 countries. Citigroup was incorporated in 1988 under th ...
words - Nasdaq`s INTEL Solutions
words - Nasdaq`s INTEL Solutions

... National Market was $11.33. Our warrants are quoted on the OTC Bulletin Board under the symbol “HTGCW.” There can be no assurance that an active public market for the warrants will develop, or if such a market develops, it will be maintained. We do not intend to apply, and are not obligated to apply ...
The Time-Varying Liquidity Risk of Value and Growth Stocks
The Time-Varying Liquidity Risk of Value and Growth Stocks

... This paper provides new evidence for a risk-based explanation of the value premium. We focus on the time-varying liquidity risk of value and growth stocks, in addition to their market risk. This choice is motivated by the observation that investors tend to switch from riskier assets to safer ones in ...
emerald capital designated activity company series prospectus
emerald capital designated activity company series prospectus

... This Series Prospectus, under which the Series No. 2017-02 Fixed Rate The Kingdom of Saudi Arabia Credit Linked Notes due 2026 (the “Notes”) are issued, incorporates by reference, and should be read in conjunction with the Base Prospectus dated 19 August 2016 (the “Base Prospectus”) relating to the ...
Debunking myths about ETF liquidity
Debunking myths about ETF liquidity

Debunking myths about ETF liquidity
Debunking myths about ETF liquidity

... JPGE invests in a broad basket of developed market equities and, as such, the stocks it holds tend to be highly liquid. As is typical with many new ETFs, however, JPGE did not trade much at first and trades that did occur were generally modest in size. Nevertheless, two large trades (highlighted) of ...
the role of international accounting standards in transitional
the role of international accounting standards in transitional

... compensate them for the costs of the analysis and the uncertainties they feel about the results of using an unfamiliar or deficient accounting system. In many other cases, investment may just not be considered because the costs and uncertainties are too great. So the use of different accounting rule ...
Required Documents and Guidance Notes for Investment
Required Documents and Guidance Notes for Investment

CHAPTER 5: RISK AND RETURN
CHAPTER 5: RISK AND RETURN

... exposed to Firm-Specific Risk: chance that problems with the individual company will reduce investment value ...
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Investment management

Investment management is the professional asset management of various securities (shares, bonds and other securities) and other assets (e.g., real estate) in order to meet specified investment goals for the benefit of the investors. Investors may be institutions (insurance companies, pension funds, corporations, charities, educational establishments etc.) or private investors (both directly via investment contracts and more commonly via collective investment schemes e.g. mutual funds or exchange-traded funds).The term asset management is often used to refer to the investment management of collective investments, while the more generic fund management may refer to all forms of institutional investment as well as investment management for private investors. Investment managers who specialize in advisory or discretionary management on behalf of (normally wealthy) private investors may often refer to their services as money management or portfolio management often within the context of so-called ""private banking"".The provision of investment management services includes elements of financial statement analysis, asset selection, stock selection, plan implementation and ongoing monitoring of investments. Coming under the remit of financial services many of the world's largest companies are at least in part investment managers and employ millions of staff.Fund manager (or investment advisor in the United States) refers to both a firm that provides investment management services and an individual who directs fund management decisions.According to a Boston Consulting Group study, the assets managed professionally for fees reached an all-time high of US$62.4 trillion in 2012, after remaining flat-lined since 2007. Furthermore, these industry assets under management were expected to reach US$70.2 trillion at the end of 2013 as per a Cerulli Associates estimate.The global investment management industry is highly concentrated in nature, in a universe of about 70,000 funds roughly 99.7% of the US fund flows in 2012 went into just 185 funds. Additionally, a majority of fund managers report that more than 50% of their inflows go to just three funds.
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