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Proposed Article 225 Permission Process and
Proposed Article 225 Permission Process and

... length of the effective observation period is at least one year. The data sets and calculated volatility adjustments are updated at least once every three months. Data sets are also reassessed whenever market prices are subject to material changes. Indicate whether intend to use an internal model fo ...
Establishing resolution arrangements for investment banks
Establishing resolution arrangements for investment banks

... The world economy continues to feel the effects of the most severe financial crisis in over 60 years. Over the last two years, governments around the world have taken unprecedented steps to stabilise the financial system, and limit the wider economic fallout from the crisis. There is now a general c ...
NBER WORKING PAPER SERIES Hanno Lustig
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... and dividend growth (e.g., Bansal and Yaron (2004) and Hansen, Heaton and Li (2005)). This turns out to be very useful for matching smooth consumption data and volatile returns. However, it is hard to distinguish between i.i.d. consumption growth and a specification that includes a small, predictabl ...
Spiceland, Chapter 3
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... Reports the cash effects of transactions that enter into the determination of net income. The direct method and indirect method are two different approaches to report cash flows from operations. Each has its advantages and disadvantages, but each reconciles to the same number for total cash flows fr ...
Download attachment
Download attachment

Equity and Bond Ownership in America, 2008
Equity and Bond Ownership in America, 2008

... a much broader range of households than it did in earlier decades. Understanding the patterns of ownership across households and time, recognizing the factors that affect ownership, and analyzing the goals, strategies, and plans of the investor population have never been more essential. The analysis ...
Financial distress, reorganization and corporate performance
Financial distress, reorganization and corporate performance

... sion (ASIC) 1998). Growth in use of VA presents significant opportunities and challenges for accounting professionals, and it is important that accountants understand the operation of the legislation and its suitability for particular clients. For example, timely recommendation to initiate VA by pro ...
Size Premia in the Canadian Equity Market
Size Premia in the Canadian Equity Market

... equity returns of public firms are higher for small firms than for large firms. This phenomenon is known as the “small firm effect”.2 Some tests also find that smaller firms consistently generate returns that are above their expected returns predicted by the Capital Asset Pricing Model (“CAPM”)3. Th ...
SCHEDULE 14A (RULE 14A-101) INFORMATION REQUIRED IN
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Managers` Discussion of Competition in the 10
Managers` Discussion of Competition in the 10

... competing in that environment is a critical component of standard equity valuation models (Healy and Palepu 2007, Lundholm and Sloan 2007, Penman 2009). Li, Lundholm and Minnis (2013) provide evidence that greater managerial perceived competition, measured based on firms’ disclosures in 10-K filings ...
Forensic Economics - Dartmouth College
Forensic Economics - Dartmouth College

... returns be uncorrelated with information that was public on grant day, assuming that was really when the decision was made. The correlation between grants and future returns suggests two possibilities: (1) executives were granting options when their private information suggested their stock was unde ...
Saudi Capital Market Overview
Saudi Capital Market Overview

... Capital Market which would contribute to market stability and reduce high volatility in prices through attracting the expertise of specialized foreign investors, with long term investment goals in the local market. 2. Transfer the knowledge and expertise to the local investors and financial institut ...
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... generate expectations among investors that they are engaging in lowrisk investments. As a result, investors have few incentives to assess companies’ fundamentals carefully or to demand good corporate governance. In the case of transformed small and medium enterprises, unrealistic valuation of assets ...
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- Interroll

Insurance market report 2015
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... liabilities from life insurance contracts must be secured by means of tied assets, whereby the total target amount in liabilities from such contracts, plus a one-percent safety margin, must be fully ­covered at all times. Covering the liabilities arising from ­ insurance contracts takes precedence o ...
Cambodia Industrial Development Policy 2015 – 2025
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... a guide for driving the development of the industrial sector in the country, which can contribute toward maintaining a sustainable and inclusive high economic growth. Moreover, the policy will become the “New Economic Growth Strategy” which stresses importantly on economic diversification, competiti ...
alternative leasing arrangements
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... closed-end basis for three years. With lease, if you no longer need the asset during the three-year period (say next year), you could return it to the lessor but you will owe a large termination fee (perhaps equal to all remaining lease rental payments). This means that, with lease, the cost of the ...
CEIOPS` Resolutions on Comments Received
CEIOPS` Resolutions on Comments Received

... documentation requirements in this area may be challenging however this is appropriate if management are to take credit for a particular management action in valuing their technical provisions. The documentation would need to demonstrate that any judgment is based on sound and rational argument and ...
1. Macroeconomic developments across the euro area
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... 1992 and 1996 (Graph 1.2). However, in the subsequent two years before the creation of the euro area, during which the economies pursued different fiscal and monetary policies in order to meet the Maastricht criteria, a divergence in growth rates emerged as shown by a rising standard deviation. GDP ...
International Diversification Versus Domestic Diversification: Mean
International Diversification Versus Domestic Diversification: Mean

... largely dominated by domestic assets. International investors’ preference for domestic stocks remains a subject of controversy, since many studies indicate that greater profits can be made by diversifying internationally. This paper applies the mean-variance portfolio optimization (PO) approach and ...
View the presentation.
View the presentation.

...  U.S. asset manager organizes a fund outside the U.S.  Fund is sold primarily to non-U.S. investors and Fund sales force is located outside the U.S.; some investors (less than a majority) have moved to the U.S. and are "U.S. persons"  Fund managed by non-U.S. affiliate that has personnel with pri ...
Strategic Informed Trades, Diversification, and Expected Returns*
Strategic Informed Trades, Diversification, and Expected Returns*

... limit orders as in Kyle 1989).2 The informed trader plays two roles in our model: she exploits private information and provides liquidity to noise traders in order to capture the systematic risk premium. Risk neutrality maximizes the informed trader’s incentive for information-based trades, but also ...
Return Expectations from Venture Capital Deals in Europe
Return Expectations from Venture Capital Deals in Europe

... Return Expectations from Venture Capital Deals in Europe: A Comparative Study Maximilien Feider, Etienne Krieger, and Karim Medjad Abstract The present comparative study is based on a survey conducted among the venture capital professionals of three major European countries, namely Germany, France, ...
Dover Corporation (NYSE:DOV) Memo
Dover Corporation (NYSE:DOV) Memo

... DOV  is  a  good,  stable  company  trading  at  a  significant  discount  to  its  intrinsic  value  –  Although  DOV  is  not  a  company  that   often   makes   the   headlines   with   innovative   products   or   impressive   growt ...
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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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