Thematische Bibliographien / Quarterly reports ERÚ

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Auswahl der wissenschaftlichen Literatur zum Thema „Quarterly reports ERÚ“

Autor: Grafiati

Veröffentlicht am 28. Juni 2021

Zuletzt aktualisiert am 1. Februar 2022

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Zeitschriftenartikel zum Thema "Quarterly reports ERÚ"

Alsharairi, Malek, Robert Dixon und Radhi Al-Hamadeen. „Event-specific earnings management: additional evidence from US M&A pre-and post-SOX“. Journal of Financial Reporting and Accounting 15, Nr. 1 (10.04.2017): 78–98. http://dx.doi.org/10.1108/jfra-11-2015-0097.

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PurposeThe purpose of this paper is to re-examine the motivation to manage earnings in US mergers and acquisitions (M&As) by investigating whether the enactment of Sarbanes-Oxley act (SOX) has affected pre-merger earnings management.Design/methodology/approachThe authors used a sample of over 700 completed M&As of US public firms during 1999-2008. Using quarterly reports, they tracked down earnings management during the four quarters preceding the deal and consequently drew inferences about the implications of SOX on interim reporting practices.FindingsWe report evidence that in the post-SOX era, non-cash acquirers begin pre-merger upwards earnings management in an earlier quarter than in the pre-SOX era. Further, our evidence indicates that in the quarters prior to the takeover, targets engage in more aggressive upwards earnings management in the post-SOX era.Originality/valueUnlike what is anticipated regarding earnings management practices after SOX, the study reveals significant evidence of upward earnings management by firms engaging in M&A in post-SOX era.

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Li, Edward Xuejun, und K. Ramesh. „Market Reaction Surrounding the Filing of Periodic SEC Reports“. Accounting Review 84, Nr. 4 (01.07.2009): 1171–208. http://dx.doi.org/10.2308/accr.2009.84.4.1171.

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ABSTRACT: Using data from the EDGAR era, we find a significant market reaction surrounding quarterly periodic reports only when their filing coincides with the first public disclosure of earnings, although that for 10-K reports is not subsumed by earnings releases. However, after eliminating incidence of concurrent earnings releases, the 10-K market reaction is restricted to a quarter of the reports that are filed around calendar quarter-ends. The calendar quarter-end price and volume effects are unrelated to the filing of periodic reports and are not explained by self-selection. However, while the quarter-end volume reaction is indistinguishable between filers and non-filers, we find an incremental price reaction to 10-K filings at calendar quarter-ends in recent times. We provide evidence that the calendar-time effect is partially due to an intraindustry information transfer that is a function of the incidence of 10-K reports at quarter-ends. Finally, equity analyst reactions are muted around periodic filings, with no evidence that they contribute to quarter-end information transfer.

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Boyle, Erik S., Melissa F. Lewis-Western und Timothy A. Seidel. „Do Quarterly and Annual Financial Statements Reflect Similar Financial Statement Error in the Post-SOX Era?“ Journal of Financial Reporting 6, Nr. 1 (01.03.2021): 1–31. http://dx.doi.org/10.2308/jfr-2020-003.

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ABSTRACT The U.S. has invested substantial resources into the regulation and oversight of public-company financial reporting. While these investments should incentivize high-quality reporting among quarterly and annual financial statements, the sharp rise in public company auditor oversight may disproportionately benefit annual reports given the fiscal year-centric nature of audits. We compare the within company-year difference in financial statement error between quarterly and annual financial reports and examine how any difference changed following SOX. We find that pre-SOX error is lower for audited financial statements than for reviewed financial statements and that this difference increases following SOX. Additional tests suggest that elevated auditor oversight, rather than managerial incentives, is the impetus for the change. Despite regulatory investment designed to incentivize the production of high-quality quarterly and annual financial statements, the post-SOX difference in error between quarterly and annual financial statements appears to have increased. Data Availability: Data are available from public sources cited in the text. JEL Classifications: M41; M42.

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Al-Baidhani, A. M., A. Abdullah, M. Ariff, F. F. Cheng und Y. Karbhari. „Earnings response coefficient: Applying individual and portfolio methods“. Corporate Ownership and Control 14, Nr. 3 (2017): 188–96. http://dx.doi.org/10.22495/cocv14i3c1art4.

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This paper reports new findings from applying portfolio method, which shows a much bigger earnings impact on share prices (ERC) compared to the erstwhile reports of ERC using individual events, averaged over the sample. We estimate cumulative abnormal returns, CAR, across a test window for each quarterly earnings announcement event across one accounting year. The CARs are then regressed against earnings changes of individual firms and portfolios. The findings show a significant positive CAR when earnings increases; and a negative CAR if earnings declines. The ERC is very small in the test period of 2001-14, which is consistent with published results for years before 2000. The ERC size magnifies substantially due to the grouping effect used through portfolio formation. What is significant is that the use of portfolio method, by removing the idiosyncratic errors, show a price response very close to the size of earnings. The last evidence supports strongly the value relevance accounting theory that has not seen much support from averaging the price responses of individual event responses.

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Phyl Speser, Arendt. „KR OnDisc Engineering Conferences and Reports9787Claude Schoch. KR OnDisc Engineering Conferences and Reports. 2440 W. El Camino Real, Mountain View, CA 94040: Knight‐Ridder Information, Inc 1997. URL: http://www.krinfo.com Subscription for $1850 includes quarterly updates“. Electronic Resources Review 1, Nr. 9 (September 1997): 105. http://dx.doi.org/10.1108/err.1997.1.9.105.87.

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Ash, Robert. „The High Tide in Jiangsu: A Perspective from Local Sources of the Time“. China Quarterly 187 (September 2006): 743–53. http://dx.doi.org/10.1017/s0305741006000361.

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This essay is an attempt to recreate the events of 1955–57–the “high tide” of co-operativization – in a single province of China (Jiangsu). Whereas the other articles in this Special Issue of The China Quarterly view the same events with the benefits of hindsight, as provided by documentary materials and other evidence that have become available since the end of the Mao Era, the account given here is based on contemporary reports – above all, provincial press reports. The intention is thereby not only to give a flavour of the extraordinary atmosphere that surrounded one province's response to Mao's 31 July 1955 speech, but also to convey the tensions and policy dilemmas that emerged during the second half of the year and into 1956. Even allowing for the bias of official media reports, the evidence and analysis presented here vividly highlight the complex factors – economic and social – bearing on policy making and policy implementation during 1955–56.

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Li, Zheng-Xin, You-Fen Chen und Chang-Xia Qian. „Astrometric Latitude and Time Observational Database at Shanghai Observatory“. Symposium - International Astronomical Union 156 (1993): 433. http://dx.doi.org/10.1017/s007418090017367x.

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After the closing of Bureau International de L'Heure (BIH) and the establishment of International Earth Rotation Service (IERS) at the end of 1987. Shanghai Observatory has been the institute where the astrometric latitude and time observational data are collected and treated. During the past four years, about 75,293 measurements in latitude or time determination have been obtained by the 64 optical astrometric instruments over the world from which the five-day Earth Rotation Parameters of the 1988–1990 period have still been reduced. Twelve Quarterly Report on the optical ERP have been distributed. Since the beginning of 1991 the regular reduction of the ERP has been stopped but the collecting of the observational data is still going on in Shanghai Observatory in order to meet the requirements of the scientists who are still interested on the studies concerned with these observations. There are still 42 optical astrometric instruments taking part into the regular observations at the moment.

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Peachey, Elizabeth, und Christopher Chippindale. „Antiquity's experience in adding an electronic element to a printed journal“. Antiquity 71, Nr. 274 (Dezember 1997): 1060–61. http://dx.doi.org/10.1017/s0003598x00086026.

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A conventional print publication, like ANTIQUITY has a choice in an electronic era: to remain print-only, to convert wholly to electronic format, or to find some hybrid or combination inbetween. ANTIQW has chosen to stay primarily in a print format (a conventional sewn paperback quarterly book) that is paid for by subscribers, and to develop alongside that a modest web presence that is free to anyone. Our circumstances are typical; so are both our uncertainty as to the future and the nature of our response so far. Very few publications – whether journals, magazines or newspapers – have left print to go fully electronic; many have a web presence, and those that have chosen to have none begin to appear as if they are thereby marginalizing themselves. This brief note reports why we tried, what we have done, how, and with what result.

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Stuart, HL, und J. Arboleda-Flórez. „Homeless Shelter Users in the Postdeinstitutionalization Era“. Canadian Journal of Psychiatry 45, Nr. 1 (Februar 2000): 55–62. http://dx.doi.org/10.1177/070674370004500108.

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Objective: To describe the psychiatric symptomatology and mental health service needs of homeless shelter users in Calgary, Alberta. Data were collected as part of a broad-based community action initiative designed to reduce the problem of homelessness. Methods: A semistructured interview was conducted with a representative sample of 250 emergency shelter users. Mental health problems were measured through self-reports of 9 psychiatric symptoms known to be related to illnesses prevalent among homeless populations (depression, anxiety, and psychoses). The CAGE alcohol screen was also used. Results: Three-quarters of the sample expressed some symptomatology. About one-third were estimated to have a significant mental health problem. The lifetime prevalence of alcohol abuse was 33.6%. Higher levels of psychiatric symptomatology appeared to relate to a wide range of hardships, personal and public health risks, addictive behaviours, victimization, economic and interpersonal life events, dissatisfaction, and stress. Also, those with significant symptomatology frequently needed mental health care services but often did not know where to access them. Conclusions: The prevalence of mental health and substance abuse problems within homeless populations is significant and associated with considerable hardship as well as personal and public health risks.

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Umiyati, Umiyati, und Queenindya Permata Faly. „Pengukuran Kinerja Bank Syariah dengan Metode RGEC“. JURNAL AKUNTANSI DAN KEUANGAN ISLAM 3, Nr. 2 (06.03.2019): 185–201. http://dx.doi.org/10.35836/jakis.v3i2.36.

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This research is on purpose to discover any significant differences on Panin SyariahBank work performance before and after go public using the RGEC Method, and alsoto find out how large the difference performance of it. Data used in this research was asecondary data which took from financial report quarterly era 2013-2014 that hasbeen published. Meanwhile, that method used was a comparison method usingstatistic non parametric test equipment two related samples (wilcoxon test). The resultin this research shows that variable of capital adequacy ratio (CAR) had a significantdifference, because of having a sig. value < 0,05. While other variable (l.e. NonPerforming Financing (NPF), Financing to Deposit Ratio (FDR), Return On Asset(ROA), Return On Equity (ROE), Net Interest Margin (NIM) or Net OperatingMargin (NOM), and Good Corporate Governance

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Dissertationen zum Thema "Quarterly reports ERÚ"

Pololáník, Pavel. „Analýza současných statistických výkazů a SW možností pro hodnocení energetických soustav“. Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2021. http://www.nusl.cz/ntk/nusl-442544.

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Diploma thesis deals with the issue of statistical reporting Energy regulátory office ČR. The introduction describes the contents regularly published reports on the operation of the electricity system in the Czech Republic. In the thsis deals with the analysis of statistical reports. Processing code in Python and describes its implementation in analytical platform KNIME.

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Bücher zum Thema "Quarterly reports ERÚ"

Zimmer, Kenyon. “No Right to Exist Anywhere on This Earth”. University of Illinois Press, 2017. http://dx.doi.org/10.5406/illinois/9780252039386.003.0007.

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This chapter looks at how anarchist groups throughout the country maintained their functionality, with International Ladies' Garment Workers' Union (ILGWU) organizer Anna Sosnovsky noting “a general revival amongst the Comrades.” By 1933, one anarchist newspaper counted seventy-five anarchist groups across the country, while a U.S. military intelligence agent reported a keen revival of anarchistic activities on the East Coast. This modest resurgence is reflected in available circulation figures from the era, which shows that the American anarchist press retained approximately three-quarters of its prewar readership. The spread of multiethnic, English-speaking international groups led to the unprecedented growth of the English-language anarchist press, while Italian-language anarchist periodicals maintained a higher combined circulation between 1925 and 1933.

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Gamlen, Alan. Human Geopolitics. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198833499.001.0001.

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This book describes and explains how diaspora engagement institutions have spread globally and begun to unleash a new wave of human geopolitics. Migration has become an urgent priority around the world and at every level of government, but most research still focuses exclusively on immigration policy, even while most governments care more deeply about emigration and the transnational involvements of emigrants and their descendants in the diaspora. Liberal democracies long eschewed emigration controls, which may violate freedom of exit and interfere in other countries’ domestic affairs. But this is changing: in the past quarter century, more than half of all United Nations member states have established a government office devoted to ‘their’ people abroad. What explains the rise of these ‘diaspora institutions’, and how does it relate to the political geographies of decolonization, regional integration and global migration governance since World War II? In addressing these questions, this book reports quantitative data covering all UN members from 1936–2015, and fieldwork with high-level policy makers across sixty states. It shows how, in many world regions, the unregulated spread of diaspora institutions is unleashing a wave of ‘human geopolitics’, involving state competition over people rather than territory. The book suggests the development of stronger guiding principles and evaluation frameworks to govern state-diaspora relations in an era of unprecedented global interdependence.

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Buchteile zum Thema "Quarterly reports ERÚ"

Ross, Andrew. „The Road Runner’s Appetite“. In Bird on Fire. Oxford University Press, 2011. http://dx.doi.org/10.1093/oso/9780199828265.003.0008.

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Political and business leaders know that their defects and blunders will be excused if they turn in a respectable growth performance. The quarterly or annual gains in corporate revenue or GDP are really all that matters. But when and why did these raw metrics come to surpass all other indicators of well-being? Although growth is often seen as integral to any capitalist system of accumulation, its recognition as a society’s only relevant standard of worth is largely a postwar development. For example, four-fifths of U.S. growth has occurred in the last fifty years, some part of it driven by Cold War competition to prove the superiority of a market economy. The consensus mood that developed after 1945—which historians have called “growth liberalism”—presided over an expansionist boom in the industrialized world that did not contract until the 1970s. Subsequent doctrines—the supply-side gospel of the Reagan era, the high-tech evangelism of the 1990s, and the asset ownership creed of the 2000s—were all aimed at reviving and boosting the high growth rates that managers of a consumer society had come to expect. Growthmanship spread abroad, along with the internationalization of production, and soon growth in GDP became the most important yardstick for nations, whether in the advanced or the developing world. Slowing growth rates were a cause for concern, while falling numbers were a sign that something was awry, and that close scrutiny, even intervention, from the World Bank or the International Monetary Fund was in the offing. Those who believed or behaved otherwise were not wrong; they were simply treated as dropouts from modernity. So entrenched was this orthodoxy that The Limits to Growth, the momentous 1972 Club of Rome report that concluded that current rates of industrial growth could not be sustained ecologically in the long term, was received among business and policy elites as a genuinely heretical document that had to be publicly pilloried. Subsequent surveys, drawing upon a wider range of experts and a more comprehensive collection of scientific data, amplified the 1972 warning about the ruinous impact of unrestrained growth.

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Konferenzberichte zum Thema "Quarterly reports ERÚ"

Ugolo, Jerry Obaro. „Impact of Public Health on Oil Production Operation Expenditure – Case Study: Covid-19 Era Expenses in Nigeria Oil & Gas Industry“. In SPE Nigeria Annual International Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/208229-ms.

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Abstract Oil price is primarily determined by global supply and demand forces as well as governments policies and action or inaction of institutions like OPEC. However, in recent times, it has become evident that public health is a vital factor influencing demand and in turn oil price. In US, oil price reached a negative value for the first time in history by April 2020. Personnel and public health have been shown to have profound effect on operational expenditure (OPEX) of organizations, this in turn affecting the profitability of such organizations. Extra measures involving cost, had to be taken by organizations all over the world to ensure health and safety of their personnel in their sites. In Nigeria, effect of covid-19 measures for companies were, shut in of production, declaration of force majeure on ongoing contracts, slashing of costs, suspension on evaluation of future projects, profile assets for sale, remote/tele working, etc. Huge costs were also incurred as a part of corporate social responsibility for host communities/states where they operate. The consequential outcome is that there are reports of lower than planned profitability and liquidity positions. This paper examines action taken during this covid crisis and their impact on the financial status of their organizations. Using a quantitative and descriptive research design, an online survey has been used to gather information from respondents from different oil and gas companies of cost incurred by them. Secondary data was also obtained from quarterly reports of some companies of the oil majors to show their profitability comparing Q1-Q4 of 2019 and 2020. The paper also appraises action and inaction by corporate/government bodies to stimulate economic growth and help its personnel/citizenry. An attempt is also made to glean experience and lessons from organization that lived through the periods being examined.

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Berichte der Organisationen zum Thema "Quarterly reports ERÚ"

Cochran, John R. ER Consolidated Quarterly Report October 2014. Office of Scientific and Technical Information (OSTI), Oktober 2014. http://dx.doi.org/10.2172/1172804.

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Cochran, John R. ER Consolidated Quarterly Report January thru March 2015 Final-July 2015. Office of Scientific and Technical Information (OSTI), Juli 2015. http://dx.doi.org/10.2172/1458855.

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Black, David. Nevada National Security Site E-Tunnel Wastewater Disposal System Quarterly Monitoring Report and Annual Summary Report, Including Biennial Well ER 12-1 Groundwater Sampling Summary, Water Pollution Control Permit NEV 96021, Fourth Quarter and Calendar Year 2019. Office of Scientific and Technical Information (OSTI), Januar 2020. http://dx.doi.org/10.2172/1605431.

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