Corporate Earnings: Facts and Fiction
... services extended beyond the current year: “For long-term product services agreements, estimated pro t rates are used to record sales as work is performed. Estimates are subject to change. . . .”2 The list of estimates, judgments and ad hoc assumptions could easily be extended, affecting many of th ...
... services extended beyond the current year: “For long-term product services agreements, estimated pro t rates are used to record sales as work is performed. Estimates are subject to change. . . .”2 The list of estimates, judgments and ad hoc assumptions could easily be extended, affecting many of th ...
sunstone us opportunity (no. 3) realty trust sunstone (no. 3) limited
... purposes of distributions paid by the Trust (portions of which distributions may be fully or partially taxable or may be tax deferred). Subject to the SIFT Measures (as defined herein) and various other tax considerations (refer to “Canadian Federal Income Tax Considerations” and “U.S. Federal Incom ...
... purposes of distributions paid by the Trust (portions of which distributions may be fully or partially taxable or may be tax deferred). Subject to the SIFT Measures (as defined herein) and various other tax considerations (refer to “Canadian Federal Income Tax Considerations” and “U.S. Federal Incom ...
Management of continual improvement for facilities and activities: A structured approach IAEA-TECDOC-1491
... improvement programme is unlikely to be successful. (Section 3 describes the responsibilities of senior management in continual improvement). 2.2. Establish the organization’s vision A clear vision for the organization, embracing continual improvement, should be established. This should be a simply ...
... improvement programme is unlikely to be successful. (Section 3 describes the responsibilities of senior management in continual improvement). 2.2. Establish the organization’s vision A clear vision for the organization, embracing continual improvement, should be established. This should be a simply ...
Use these links to rapidly review the document TABLE OF
... statements largely on our current expectations and projections about future events and financial trends that we believe may affect our financial condition, results of operations, business strategy and financial needs. These forward-looking statements include, among other things, statements relating ...
... statements largely on our current expectations and projections about future events and financial trends that we believe may affect our financial condition, results of operations, business strategy and financial needs. These forward-looking statements include, among other things, statements relating ...
Form 20-F/A - MOL Corporate
... International Financial Reporting Standards, or IFRS, as issued by the International Accounting Standards Board, or IASB. Our selected consolidated financial data also includes adjusted EBITDA, which is a non-IFRS measure that is not required by, or presented in accordance with, IFRS, but is include ...
... International Financial Reporting Standards, or IFRS, as issued by the International Accounting Standards Board, or IASB. Our selected consolidated financial data also includes adjusted EBITDA, which is a non-IFRS measure that is not required by, or presented in accordance with, IFRS, but is include ...
FLUXYS
... This has, in turn, resulted in large quantities of cheap coal being exported to Europe and ...
... This has, in turn, resulted in large quantities of cheap coal being exported to Europe and ...
VIAD CORP (Form: DEF 14A, Received: 04/10/2017 13:31:39)
... Board on whether to accept or reject the resignation, or whether other action should be taken. The Board will be required to publicly disclose its decision and the rationale behind it within 90 days of the certification of the election results. The director who tenders his or her resignation will no ...
... Board on whether to accept or reject the resignation, or whether other action should be taken. The Board will be required to publicly disclose its decision and the rationale behind it within 90 days of the certification of the election results. The director who tenders his or her resignation will no ...
The financial reporting environment Review of the recent literature
... As stated, the purpose of a survey reviewing the corporate information environment might be too broad to result in a systematic and careful examination of all the research in this area. For that reason, we have chosen to limit our review in four ways. First, we systematically exclude certain topics ...
... As stated, the purpose of a survey reviewing the corporate information environment might be too broad to result in a systematic and careful examination of all the research in this area. For that reason, we have chosen to limit our review in four ways. First, we systematically exclude certain topics ...
wp0112 - University of Cambridge
... parties, and how they dealt with the risks and other problems of franchise bidding and long-term contracts13. One can also assess how far the problems generally identified with a franchise or contractual approach to a network monopoly are applicable in this particular case. This seems a useful basis ...
... parties, and how they dealt with the risks and other problems of franchise bidding and long-term contracts13. One can also assess how far the problems generally identified with a franchise or contractual approach to a network monopoly are applicable in this particular case. This seems a useful basis ...
http://www.fao.org/docrep/012/i1136e/i1136e.pdf
... Aquaculture is a rapidly expanding sector of the global economy with an average growth rate of 8.8 percent per annum since 1970. This consistent increase in production is a result of expansion of markets, globalization of market access and an increasing market demand for seafood products during a pe ...
... Aquaculture is a rapidly expanding sector of the global economy with an average growth rate of 8.8 percent per annum since 1970. This consistent increase in production is a result of expansion of markets, globalization of market access and an increasing market demand for seafood products during a pe ...
INFORMATION REQUESTS FOR ROGER A. MORIN (RAM) In the matter of:
... Dr. Morin states that it “is well established in academic research that the CAPM produces a downward-biased estimate of equity cost for companies with a beta of less than 1.00”. (a) Would Dr. Morin please confirm that the academic research that he refers to is based on comparisons of the model’s int ...
... Dr. Morin states that it “is well established in academic research that the CAPM produces a downward-biased estimate of equity cost for companies with a beta of less than 1.00”. (a) Would Dr. Morin please confirm that the academic research that he refers to is based on comparisons of the model’s int ...
Testing Moral Hazard and Tax Benefit Hypotheses: Evidence from
... further practical implications given current severe pension underfunding issues caused by the recent market crash. Third, compare to previous studies, we use a unique and long-span pension database from Form 5500. Previous studies have reported inconclusive findings on sponsors’ incentives.11 One re ...
... further practical implications given current severe pension underfunding issues caused by the recent market crash. Third, compare to previous studies, we use a unique and long-span pension database from Form 5500. Previous studies have reported inconclusive findings on sponsors’ incentives.11 One re ...
Stock Prices and Earnings: A History of Research
... No other single event has been found to explain more of the cross-sectional variation in stock returns than the earnings announcement. Earnings announcements are the primary mechanism through which public companies provide periodic financial performance updates to investors. It is therefore not surp ...
... No other single event has been found to explain more of the cross-sectional variation in stock returns than the earnings announcement. Earnings announcements are the primary mechanism through which public companies provide periodic financial performance updates to investors. It is therefore not surp ...
Determinants of Dividend Policy in Sweden
... Black (1976) discussed whether the reason could be that investors want a return on their investment and he suggested that firms pay dividend to reward the existing shareholders while at the same time attracting other investors to buy new issues of common stock at a higher price, because they value t ...
... Black (1976) discussed whether the reason could be that investors want a return on their investment and he suggested that firms pay dividend to reward the existing shareholders while at the same time attracting other investors to buy new issues of common stock at a higher price, because they value t ...
Donnelley Financial Solutions, Inc. (Form: S
... management, multi-channel content distribution, data management and analytics services, collaborative workflow and business reporting tools, and translations and other language services in support of its clients’ communications requirements. The Company operates in two business segments: United Stat ...
... management, multi-channel content distribution, data management and analytics services, collaborative workflow and business reporting tools, and translations and other language services in support of its clients’ communications requirements. The Company operates in two business segments: United Stat ...
An Ov erview w of TRS S and O
... before the 91st day after becoming eligible. It is a one-time irrevocable choice between two distinct plans that are suitable to different individual needs, so the decision should be made very carefully after considering both plans in light of personal circumstances. In addition to reading this over ...
... before the 91st day after becoming eligible. It is a one-time irrevocable choice between two distinct plans that are suitable to different individual needs, so the decision should be made very carefully after considering both plans in light of personal circumstances. In addition to reading this over ...
The performance implications of outsourcing customer support to
... Roggeveen, 2008). However, blinded by quick-fix cost savings, many firms forget that there can also be “hidden costs” in outsourcing services (Ren & Zhou, 2008, p. 370). Deloitte Consulting ...
... Roggeveen, 2008). However, blinded by quick-fix cost savings, many firms forget that there can also be “hidden costs” in outsourcing services (Ren & Zhou, 2008, p. 370). Deloitte Consulting ...
NAB Annual Review 2015
... NAB, the investment community and NAB’s Australian peers with similar business portfolios. NAB also uses cash earnings for its internal management reporting as it better reflects what NAB considers to be the underlying performance of the NAB Group. Cash earnings is calculated by excluding discontinu ...
... NAB, the investment community and NAB’s Australian peers with similar business portfolios. NAB also uses cash earnings for its internal management reporting as it better reflects what NAB considers to be the underlying performance of the NAB Group. Cash earnings is calculated by excluding discontinu ...
Meeting Asia`s Infrastructure Needs
... Asian Development Bank (ADB) or its Board of Governors or the governments they represent. ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. The mention of specific companies or products of manufacturers does no ...
... Asian Development Bank (ADB) or its Board of Governors or the governments they represent. ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. The mention of specific companies or products of manufacturers does no ...
(2007), Paul Wilmott Introduces Quantitative
... 23.3 Risky bonds 23.4 Modeling the risk of default 23.5 The Poisson process and the instantaneous risk of default 23.5.1 A note on hedging 23.6 Time-dependent intensity and the term structure of default 23.7 Stochastic risk of default ...
... 23.3 Risky bonds 23.4 Modeling the risk of default 23.5 The Poisson process and the instantaneous risk of default 23.5.1 A note on hedging 23.6 Time-dependent intensity and the term structure of default 23.7 Stochastic risk of default ...