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Proactive Financial Reporting Enforcement and Firm Value
Proactive Financial Reporting Enforcement and Firm Value

... difficulties of ensuring effective enforcement and the potential for regulatory capture (e.g., Stigler 1971; Posner 1974; Peltzman 1976; and Becker 1983). Ultimately, as illustrated by Djankov et al. (2003), given the tradeoff between the competing costs of ‘disorder and dictatorship’ faced in desig ...
EN_C6_ENG - BCS Koolitus
EN_C6_ENG - BCS Koolitus

... Although it may be better to implement one Change at a time this is not usually practical. Wherever possible, Change Management should schedule approved Changes into target Releases and recommend the allocation of resources accordingly. There is clear continuity between the Change Management and Rel ...
Scaling Chinese Walls: Insights From Aftra v. JPMorgan Chase
Scaling Chinese Walls: Insights From Aftra v. JPMorgan Chase

Download paper (PDF)
Download paper (PDF)

... goes beyond a simple divestment of high carbon footprint or stranded assets stocks. This is just the first step. The second step is to optimize the composition of the low carbon portfolio so as to minimize the tracking error with the reference benchmark index. We show ...
Century Bonds: Issuance Motivations and Debt versus Equity
Century Bonds: Issuance Motivations and Debt versus Equity

... intention is to embark upon the corporate adventure, taking the risks of loss attendant upon it, so that he may enjoy the chances of profit. The creditor, on the other hand, does not intend to take such risks so far as they may be avoided, but merely to lend his capital to others who do intend to ta ...
Implied PDF terminology and concepts
Implied PDF terminology and concepts

... a put option) a specified asset (‘the underlying asset’) at specified price (the ‘exercise price’ or ‘strike price’). In a so-called European option the holder can choose to exercise this right at one specified date in the future (the ‘expiry date’ of the contract). In an American option the right t ...
Filling the Piggybank: Saving for College IG
Filling the Piggybank: Saving for College IG

... Another well-known savings option is U.S. savings bonds. Savings bonds are a reliable, low-risk option backed by the U.S. government. They can be used for a variety of purposes, including paying for educational expenses and supplementing retirement income. Bonds are popular birthday and graduation g ...
Une nouvelle approche des relations entre la gouvernance d
Une nouvelle approche des relations entre la gouvernance d

... company. Therefore, the firm should perform CSR practices to improve its image on the stock market. But Zweibel (1996) shows that excessive company debt increases interest expenses, which discourages investment in CSR. Thus, compliance with shareholder profitability goals is often in conflict with t ...
Fraud and Other Investigative Techniques
Fraud and Other Investigative Techniques

... Nonexistent vendor Kickbacks Misdirected shipments Theft Unauthorized personal use of assets Fictitious burglary Phantom employees Falsified time cards ...
A big leap forward
A big leap forward

... core businesses, supported by various initiatives pursued to strengthen the brand, upgrade distribution and IT infrastructure as well as scaling up the business. We opened our 54th branch and relocated to our new home in Bonifacio Global City, the new premier commercial and business district in the ...
FINANCIAL RISK TOLERANCE: A STATE OR A TRAIT?
FINANCIAL RISK TOLERANCE: A STATE OR A TRAIT?

... tendencies that are contextualised in terms of particular types of psychological situations (Shoda, Mischel and Wright, 1994). Grable and Joo (1999) found that financial knowledge is a strong determinant of one’s financial risk tolerance. They hypothesised that financial risk tolerance may not be a ...
Investment Strategy for India
Investment Strategy for India

... 1. Remove/ reduce restrictions on sector caps and entry route on all sectors other than those considered “strategic”. Permit “automatic route” for all investments within the sector cap. 2. Provide labour flexibility by removing the requirement of State Government approval from Chapter V-B and permit ...
Limits to arbitrage: bubbles, financial crises, and systemic risk
Limits to arbitrage: bubbles, financial crises, and systemic risk

... Shleifer and Vishny (1997): temporary losses may lead to fund outflow, so managers often have to liquidate positions when mispricing is the largest managers are induced to focus on short term gains and often forgo long-term opportunities Sato (2009): relative performance measures exacerbates negativ ...
Coming into force of the Investment Code
Coming into force of the Investment Code

... When remitting payment, please ensure that the fee is paid in full and that no bank or other charges are deducted. Special provisions in the case of umbrella schemes Simultaneous existence of investment compartments authorised for marketing and not authorised for marketing Where in the case of umbre ...
Morgan Creek Capital
Morgan Creek Capital

... mathematician, Sir Isaac Newton, and, in particular, his Third Law of Motion that states, “For every action there is an equal and opposite reaction” and his discovery of the laws of gravity. In addition to Newton, Babson was inspired by the book Brenner’s Prophecies of Future Ups and Downs In Prices ...
The Analysis of Governmental Actions in Optimizing the Sports
The Analysis of Governmental Actions in Optimizing the Sports

... investment policies, which made the capital market of Henan province operate unsatisfied, it is difficult for enterprises to raise the funds needed for development. Single Investment mechanism, in the investment mechanism and single financial instrument makes investors in Henan face two extremes.Inv ...
Financial Restructuring
Financial Restructuring

... When the going gets tough: a closer look at financial distress and restructuring The European Commission recently published a report by Oxera examining the process and outcomes of financial distress and restructuring. The objective of the study is to gain a clearer understanding of what might happen ...
downstream securities regulation
downstream securities regulation

... conduct in the mutual fund industry, and hedge-fund managers’ self-interested conduct, as well as in those enacted in the wake of Enron’s bankruptcy and other corporate scandals. Moreover, the harm to investors is real: brokerage firm customers have struggled for the return of their deposited funds ...
Investor Questionnaire
Investor Questionnaire

... The Investor is a natural person whose net worth on the date of this Agreement (i.e., excess of total assets over total liabilities) exceeds $1,000,000. The Investor is a natural person and had Income in excess of $200,000 in each of the two most recent years and reasonably expects to have Income i ...
NAFTA Chapter 11 – Issues and Opportunities
NAFTA Chapter 11 – Issues and Opportunities

... this is the case, they argue, protecting investment from arbitrary government action is less important than protecting the environment through allowing governments policy discretion against investors. While this criticism is dealt with in detail in the critcism section in available in Annex 3, the f ...
Household Portfolios in Italy
Household Portfolios in Italy

... Income and Wealth - our main data source - is particularly well suited for the purpose at hand. It is recurrent, so that from 1989 to 1998 we have five different cross-sections; it has a panel component that allows us to address issues relevant to portfolio dynamics. Furthermore, the survey is a ric ...
The Role of Investment Banking for the German Economy
The Role of Investment Banking for the German Economy

... relevant for financing companies as well as the development and use of specif‐ ic  products  to  support  the  needs  of  private  and  professional  clients.  The  as‐ sessment  of  benefits  and  costs  of  investment  banking  has  been  conducted  from  a  European  perspective.  Nevertheless  t ...
RDSP FAQs - Mackenzie Investments
RDSP FAQs - Mackenzie Investments

... 14. What is a specified disability savings plan (SDSP)? This is provided to beneficiaries who have a shortened life expectancy – 5 years or less. A doctor must certify in writing that the beneficiary has 5 years or less to live and then they make and election to turn the plan into a specified plan ...
Saving and investment: the economic development of Singapore
Saving and investment: the economic development of Singapore

... subaggregates of gross national saving have very different driving factors and that contrary to parts of the past literature all main influences, which theory generally suggests, can be shown to have had a significant impact on the country’s savings. Income, particularly its dynamic, i.e. transitory ...
Corporate Governance And Earnings
Corporate Governance And Earnings

... governance than corporations in developed countries. Some emerging countries do not exhibit any corporate governance mechanisms (Boycko, Shleifer, and Vishny, 19951). Alchian (1950) and Stigler (1958) claim that improvements in corporate governance are unnecessary, because competition can make firms ...
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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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