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reporting period
reporting period

... in other written or verbal statements by the group which concern future expectations in respect of Colruyt group activities, events and strategic developments are forecasts and as such entail risks and uncertainties. The information being imparted relates to information available at this time, which ...
pdf · 209.2 KB
pdf · 209.2 KB

PDF, 1.9MB - Diploma PLC
PDF, 1.9MB - Diploma PLC

... enhancing acquisitions Generate consistently strong cash flow to  fund growth strategy and dividends Create value by consistently exceeding 20% ROATCE ...
Endogenous risk in a DSGE model with capital-constrained …nancial intermediaries Hans Dewachter
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... In this endogenous risk literature, …nancial risk is modelled consistently with the stochastic discount factor of the marginal investor. Typically, only …nancial intermediaries are assumed to invest directly in capital or in …rm assets and therefore, these institutions are key to risk pricing. Model ...
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Asymmetric Timely Loss Recognition, Earnings Smoothness and

... but cannot be written up. Researchers have found conservative reporting to be present across a variety of settings and time periods.2 Ball & Shivakumar 2006 document that the impact of conservatism changes the correlation between accruals and cash flows from strongly negative to near zero when econo ...
Using Financial Derivatives to Hedge Against Market
Using Financial Derivatives to Hedge Against Market

... instrument is perfectly divisible and there are no transaction costs or taxes. Assuming the availability of the required derivatives is quite common in the finance discipline, as they can either be created through financial engineering or they will be offered on the market if a demand exists. In pra ...
Estimating the Likelihood that a U.S. Multinational Firm Has Cash
Estimating the Likelihood that a U.S. Multinational Firm Has Cash

What Drives Long-term Capital Flows? A Theoretical and Empirical
What Drives Long-term Capital Flows? A Theoretical and Empirical

... markets exhibits infinite speeds of convergence for capital and output. Assuming a debt-elastic interest rate, an endogenous discount factor or portfolio adjustment costs are ways to solve for the indeterminacy of debt in these models ...
Multiple Choice Questions 1. A payment made out of a
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... liquidity/credit—with little role for domestic factors. Our finding that the primary factor associated with capital flow episodes is changes in global risk supports this recent theoretical focus on global factors, especially risk. The results, however, do not support the widespread presumption that ...
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... The Government has reiterated that efforts must be stepped up to further moderate the demand for foreign workers with the view that the foreign share of the total workforce be kept to around one-third in the long term. Foreign workers levies will be increased in six-monthly intervals up to July 2013 ...
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... Creations of iShares FTSE 100 ETF (ISF) incur 50bp stamp duty on underlying shares Arbitrage possible when price
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... from the effects of the environment. Others argue that large firms are likely to have tortuous internal procedures and multiple relationships with stakeholders, which may slow down their ability to respond quickly (Meyer and Zucker, 1989). Therefore, according to the behavioral perspective (Hambrick ...
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... The theoretical debates on cap ital flight mainly focus on portfolio choice decisions. From this perspective, profit maximizing investors will decide to invest abroad when riskadjusted returns abroad are higher. Therefore, capital flight is seen as a response to changes to an individ ual’s portfolio ...
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... between tangibility only to market leverage and negative to book leverage. Also Bastos et al. (2009) and Dincergok and Yalciner (2011) find the positive only for long-term debt. According to the pecking order theory low information asymmetry associated with tangible assets makes external equity less ...
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The State of Middle Market Financing in the US

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... from markets following default as in Rampini and Viswanathan (2010, 2013, 2015).3 For this class of economies, they show that the optimal dynamic contract can be implemented with one-period ahead complete markets subject to collateral constraints. The collateral constraints imply that firms’ promise ...
EXECUTIVE REMUNERATION AND FIRM PERFORMANCE
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... problems associated with the dispersed ownership structure, this internal control mechanism is particularly important in mutual building societies. It is the Board’s role to scrutinise the highest decision makers in the organisation (Fama, 1980; John and Senbet, 1998). It is, therefore, an important ...
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Corporate finance

Corporate finance is the area of finance dealing with the sources of funding and the capital structure of corporations and the actions that managers take to increase the value of the firm to the shareholders, as well as the tools and analysis used to allocate financial resources. The primary goal of corporate finance is to maximize or increase shareholder value. Although it is in principle different from managerial finance which studies the financial management of all firms, rather than corporations alone, the main concepts in the study of corporate finance are applicable to the financial problems of all kinds of firms.Investment analysis (or capital budgeting) is concerned with the setting of criteria about which value-adding projects should receive investment funding, and whether to finance that investment with equity or debt capital. Working capital management is the management of the company's monetary funds that deal with the short-term operating balance of current assets and current liabilities; the focus here is on managing cash, inventories, and short-term borrowing and lending (such as the terms on credit extended to customers).The terms corporate finance and corporate financier are also associated with investment banking. The typical role of an investment bank is to evaluate the company's financial needs and raise the appropriate type of capital that best fits those needs. Thus, the terms ""corporate finance"" and ""corporate financier"" may be associated with transactions in which capital is raised in order to create, develop, grow or acquire businesses. Recent legal and regulatory developments in the U.S. will likely alter the makeup of the group of arrangers and financiers willing to arrange and provide financing for certain highly leveraged transactions.Financial management overlaps with the financial function of the Accounting profession. However, financial accounting is the reporting of historical financial information, while financial management is concerned with the allocation of capital resources to increase a firm's value to the shareholders.
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