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Words - Investor Relations Solutions
Words - Investor Relations Solutions

... changes in facts and circumstances indicate that the fair value of the reporting unit may be less than its carrying amount. For the annual goodwill impairment test, the Company uses the income approach, the market approach, or a combination thereof, to determine each reporting unit’s fair value. The ...
PLI Text Article
PLI Text Article

... provide exceptions for a change in a term that is agreed to by the parties but is subject to reasonable closing conditions or that occurs as a result of bankruptcy proceedings.28 In these cases, a modification occurs on the date the change in the term becomes effective.29 Thus, if the conditions do ...
AnnuAl RepoRt
AnnuAl RepoRt

SUP-MULTI-0115 ALLIANCEBERNSTEIN ALL MARKET GROWTH
SUP-MULTI-0115 ALLIANCEBERNSTEIN ALL MARKET GROWTH

Santander Consumer USA Holdings Inc. (Form: S-1
Santander Consumer USA Holdings Inc. (Form: S-1

... Residual value describes the future value of a good at the end of the lease term based upon the percentage of depreciation of its initial value. Subordinate Financing Debt financing that is ranked behind that held by secured lenders in terms of the order in which the debt is repaid. Subvention Progr ...
Donnelley Financial Solutions, Inc. (Form: S
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 ...
Portfolio Risk Calculation and Stochastic Portfolio Optimization by A
Portfolio Risk Calculation and Stochastic Portfolio Optimization by A

... Since the portfolio return is a multivariate distribution of individual asset returns, the portfolio return distribution can be modeled by copulas. With this aim, we selected 15 stocks from New York Stock Exchange and constructed different portfolios. Then we modeled the distributions of individual ...
the effect of dividend announcement on stock returns for companies
the effect of dividend announcement on stock returns for companies

... company’s operating cash flow assuming the amount of investment and external financing is constant. If a company announced dividend payment whch is greater than expected by the market, it reveals an increase of the company’s future cash flow which brings an upward movement of its stock price. The th ...
99 COMPANY XYZ LIMITED
99 COMPANY XYZ LIMITED

... partner, depositary, AIFM, investment manager or by delegates or group companies of these" states that any transaction carried out with the Company by a management company, general partner, depositary, AIFM, investment manager or by delegates or group companies of these ("Connected Parties") must be ...
Correlations Between Corporate Governance
Correlations Between Corporate Governance

... is considered an important tool for mitigating the conflict of interests between stakeholders and management (Pandya, 2011). Researchers affirm that corporate governance is acknowledged as a crucial element in financial markets stability and economic development (Bonna, 2011; Mangunyi, 2011). Corpor ...
united states securities and exchange commission - corporate
united states securities and exchange commission - corporate

... prospects. There are a number of factors, risks and uncertainties that could cause actual results to differ from the expectations reflected in these forward-looking statements, including changes in production of or demand for major and minor bulk commodities, either globally or in particular regions ...
OUTERWALL INC (Form: 10-K, Received: 02/06
OUTERWALL INC (Form: 10-K, Received: 02/06

... This Annual Report on Form 10-K (“Annual Report”) contains forward-looking statements. These statements relate to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as “anticipate,” “believe,” “continue,” “could,” “estima ...
WESTPAC BANKING CORP (Form: 6-K, Received
WESTPAC BANKING CORP (Form: 6-K, Received

... management involves taking an integrated approach to risk and reward, and enables us to both increase financial growth opportunities and mitigate potential loss or damage. We adopt a Three Lines of Defence approach to risk management (see page 11) which reflects our culture of ‘risk is everyone’s bu ...
words - Investor Relations Solutions
words - Investor Relations Solutions

... This report on Form 10-K, as well as other written reports and oral statements that we make from time to time, includes statements that express our opinions, expectations, beliefs, plans, objectives, assumptions or projections regarding future events or future results and therefore are, or may be de ...
Disclosure Timing and the Market Response to First
Disclosure Timing and the Market Response to First

... concern modification (GCM) if there is substantial doubt about the client’s ability to continue as a going concern. Although GCMs are typically characterized as value relevant (DeFond and Zhang 2014), prior research does not investigate whether they provide information beyond that in concurrent disc ...
SeaWorld Entertainment, Inc. (Form: 10-K, Received
SeaWorld Entertainment, Inc. (Form: 10-K, Received

... “potential,” “predicts,” “intends,” “believes,” “forecasts,” “future” and variations of such words or similar expressions are intended to identify forward-looking statements. The forward-looking statements are not historical facts, and are based upon our current expectations, beliefs, estimates and ...
International Convergence of Capital Measures and Capital
International Convergence of Capital Measures and Capital

... Short-term/long-term assessments ............................................................ 30 ...
Chapter VIII (pdf format)
Chapter VIII (pdf format)

NBER WORKING PAPER SERIES AMBIGUITY AVERSION AND HOUSEHOLD PORTFOLIO CHOICE: EMPIRICAL EVIDENCE
NBER WORKING PAPER SERIES AMBIGUITY AVERSION AND HOUSEHOLD PORTFOLIO CHOICE: EMPIRICAL EVIDENCE

... ambiguity-averse investor is biased away from foreign stocks but toward own-company stock. To our knowledge, we are the first to empirically test these predictions. We find evidence consistent with both predictions. Ambiguity aversion is negatively related to foreign stock ownership, but positively ...
Word - corporate
Word - corporate

... Cinemark Holdings, Inc. and subsidiaries, or the Company, us or our, is a leader in the motion picture exhibition industry, with theatres in the United States, or U.S., Brazil, Argentina, Chile, Colombia, Peru, Ecuador, Honduras, El Salvador, Nicaragua, Costa Rica, Panama, Guatemala, Bolivia and Cur ...
ELECTRONIC ARTS INC (Form: DEFS14A, Received: 02/28/2000
ELECTRONIC ARTS INC (Form: DEFS14A, Received: 02/28/2000

... the legal terms of the proposal, and of the Class B equity plan and Class A equity plan that you are being asked to approve at the Special Meeting, you should read this proxy statement and the documents to which you are referred. Electronic Arts, EA and EA.com Electronic Arts Inc. Electronic Arts cr ...
How To Attain Value for Money
How To Attain Value for Money

Cisco Systems, Inc. 2013 Annual Report
Cisco Systems, Inc. 2013 Annual Report

... Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. È Yes ‘ No Indicate by check mark whether the registrant has submitted electronically and ...
Skybridge Multi-Adviser Hedge Fund Portfolios LLC
Skybridge Multi-Adviser Hedge Fund Portfolios LLC

162/16 - Manitoba Public Utilities Board
162/16 - Manitoba Public Utilities Board

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Business valuation

Business valuation is a process and a set of procedures used to estimate the economic value of an owner’s interest in a business. Valuation is used by financial market participants to determine the price they are willing to pay or receive to effect a sale of a business. In addition to estimating the selling price of a business, the same valuation tools are often used by business appraisers to resolve disputes related to estate and gift taxation, divorce litigation, allocate business purchase price among business assets, establish a formula for estimating the value of partners' ownership interest for buy-sell agreements, and many other business and legal purposes such as in shareholders deadlock, divorce litigation and estate contest. In some cases, the court would appoint a forensic accountant as the joint expert doing the business valuation.
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