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1
Weterings, Wim Weterings. "(Re)insurance captives, efficiency and moral hazard. An attractive manner of risk financing and risk management for companies in certain circumstances." Risk Governance and Control: Financial Markets and Institutions 4, no. 1 (2014): 7–15. http://dx.doi.org/10.22495/rgcv4i1art1.
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In this study the contribution is intended to provide more clarity and to demonstrate that under certain circumstances an insurance captive can have important efficiency effects and, among other things, a positive effect on moral hazard and adverse selection. For the purpose of acquiring more information on insurance captives and their operation, literature research was augmented by interviews conducted with the director of an insurance captive of a Dutch multinational, as well as with representatives from AON and Marsh, two major insurance brokers/consultancy firms in risk management that are often involved in the establishment and management of a captive.
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Маракаева, Tatyana Marakaeva, Ноженко, and Tatyana Nozhenko. "ANALYSIS OF CROP ROTATION SYSTEMS ORGANIZATION OF AGRICULTURAL COMPANIES OF TYUKALINSKY DISTRICT OF OMSK REGION ON THE LANDSCAPE AND ENVIRONMENTAL BASIS." Vestnik of Kazan State Agrarian University 11, no. 3 (October 31, 2016): 24–30. http://dx.doi.org/10.12737/22671.
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Results of the three-year analysis of the organization of systems of crop rotations on a landscape and ecological basis in large-scale enterprises of Tyukalinsky district of the Omsk region are presented in article. In the territory of the agricultural organizations the assessment of ecological condition of lands on the basis of an assessment of the main components of a landscape was carried out: climatic, a relief, vegetation, soils, ground waters, the spreading breeds. It is established that in farms the following types of soils prevail: meadow, marsh, solonetzic soils, malt, meadow and chernozem solonetzic and chernozem and meadow solonetzic. Therefore, there are an average ecological intensity of lands in ООО “Atrachi” - 45.8%, ООО “Chistoe” - 58.9%, ООО “Agrokom” - 1%, and also strong manifestation of processes of remoistening and salinization is revealed (27%, 41,1% and 90% of the total area of an arable land in farms). Critical condition of arable lands is noted in ООО “Atrachi” (27.2%), at the moment they actually aren´t used and aren´t demanded. The analyzed agricultural organizations cultivate grain crops (24.7% - 41.0%), one-year (3.9%-21.4%) and long-term herbs (33.6% - 43.4%). In this regard two types of crop rotations are used: field and fodder. As a result of ecological justification of crop rotations, calculation of balance of a humus has shown that completion of its deficiency requires introduction of a certain amount of organic substances and implementation of replacement of a fallow land on sideralny with a zapakhivaniye of elevated mass of plants to the soil as additional organic fertilizers. After the carried-out analysis us it is recommended to include in crop rotations phytoameliorants, steady against salinization (the tributary white), to make replacement of long-term herbs on steady against remoistening of soils (a ribbon grass reed or a herd grass meadow). The use of correctly designed crop rotations, taking into account all complex of landscape and ecological conditions, will allow to stabilize negative natural and anthropogenous processes, to provide their big ecological stability.
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McDonald, M. R., S. Janse, and K. Vaner Kooi. "280 Production of Carrots Suitable for Cut-and-peel Processing in Ontario, Canada." HortScience 35, no. 3 (June 2000): 439D—439. http://dx.doi.org/10.21273/hortsci.35.3.439d.
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Production of carrots for cut-and-peel processing has increased to >400 ha in the past 5 years in the Holland/Bradford Marsh area (44°5' N, 79°35' W) of Ontario. To provide carrots best suited for the new industry, growers needed information on the best cultivars and production practices. Trials with cultivars from four seed companies were conducted on muck soil (60% organic matter, pH 6.0) for 3 years (1997-1999) and on mineral soil (5% organic matter, pH 7.2) for 2 years (1998-1999). Carrots were seeded on raised beds at three seeding rates—25, 40, and 55 per foot—at two or three seeding dates and were harvested at two or three dates at 15-day intervals. Plant stand was always less than the seeded rate because of hot, dry growing conditions during the years of the trials. Carrots were hand-harvested and assessed for total yield, marketable yield, oversized carrots (>0.75 in diam.), length, width, and uniformity. The seeding rate of 55 seeds/ft and harvest 100 to 110 days after seeding resulted in the highest yield of carrots suited for cut-and-peel processing. Cultivar HM03 consistently had the highest score for quality, but low yields. Other cultivars, such as `Indiana', `Caro Pride', and `Vita Treat', also had high scores for quality. Carrots grown on mineral soil were longer than those grown on muck soil; however, yields were higher for the muck-grown carrots.
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Lin, Ming-Chu, JrJung Lyu, and Chia-Wen Chen. "Design of a Metrics for Teaching Quality on Cram Schools Business." Journal of Business and Economics 10, no. 12 (December 22, 2019): 1200–1209. http://dx.doi.org/10.15341/jbe(2155-7950)/12.10.2019/007.
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Due to the pressure of fierce competition, many parents worry about their children being unable to compete with their peers. Besides the regular school class, they have engaged their kids at the cram school in order to strengthen the performance of their academic or creative art, so they might have a better foundation. The cram school business thus becomes a unique and prosperous educational business. Due to the low entry barrier, many companies have joining this business. However, the declining birth rate makes cram school business facing decreasing students number in recent years. Therefore, developing effective practices to improve students retention rate and to improve competitive advantages are becoming critical for managers of cram schools. The first step to change the cram school competition environment from cost-driven to quality-driven is to establish a way to measure the teaching quality — as there is no metrics during the past few decades in this domain. This work proposes a metrics based on the theory developed by Marsh and elaborated their idea to design a teaching quality assessment mechanism. Experts in academia and cram schools were interviewed to revise the proposed framework and the associated weighted values of elements in all dimensions of the framework were further calculated using Analytic Network Process (ANP) process. Questionnaires were distributed to representative teachers and supervisors in the cram school to justify the proposed metrics. The results show that this proposed metrics are valuable to the managers and could be used to improve students retention rate.
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Lavoie, Claude, and Annie Saint-Louis. "The spread of gray birch (Betula populifolia) in eastern Quebec: landscape and historical considerations." Canadian Journal of Botany 77, no. 6 (October 30, 1999): 859–68. http://dx.doi.org/10.1139/b99-045.
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The understanding of recent changes of the spatial distribution of tree species occurring in agricultural landscapes is essential to realistically predict future positions of the range limit of tree species. In Quebec (Canada), it has recently been suggested that gray birch (Betula populifolia Marsh.) is spreading rapidly eastward. We tested the hypothesis that this tree migration is strongly facilitated by human activities. Herbarium specimens, historical landscape reconstructions, botanical surveys in mined peatlands and old fields, and dendrochronological data were used to reconstruct past and recent distribution limits of gray birch in the study area (Bas-Saint-Laurent region). Gray birch has been present in the Bas-Saint-Laurent region since at least 1945. However, herbarium specimens and botanical surveys indicate that gray birch individuals were scarce before 1970. The introduction of gray birch in the Bas-Saint-Laurent region seems to be associated with peat mining activities. All mined peatlands located between Rivière-Ouelle and Isle-Verte were colonized by gray birch, but only 11% of old fields surveyed contained at least one gray birch individual. This suggests that the spread of an early successional tree species in an agricultural landscape is facilitated more by the presence of a few large patches favorable to the growth of the species (mined peatlands) than by numerous small patches (old fields). The recent expansion of gray birch populations in the Bas-Saint-Laurent region could be a major concern for peat mining companies because massive invasions of gray birch in abandoned mined bogs may impede successful restoration of these ecosystems.Key words: Betula populifolia, gray birch, Quebec, peatland, old field, landscape ecology.
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Saude, C., P. W. Simon, and M. R. McDonald. "Incidence and Severity of Cavity Spot of Carrot as Affected by Pigmentation, Temperature, and Rainfall." Plant Disease 98, no. 7 (July 2014): 929–36. http://dx.doi.org/10.1094/pdis-10-13-1021-re.
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Field trials to determine the effect of carrot pigmentation and weather parameters on cavity spot (CS) of carrot were conducted in the Holland/ Bradford Marsh region of Ontario between 2002 and 2009. In all, 23 colored carrot cultivars from the United States Department of Agriculture (USDA) Agricultural Research Service breeding program at the University of Wisconsin (n = 5) and commercial seed companies (n = 18) were seeded in organic soil (pH 6 to 7, 45 to 75% organic matter) in late May to early June and harvested in late October or early November. Carrot roots were assessed for CS severity midseason and postharvest. Evaluations postharvest indicated that the purple pigmented carrot from breeding line ‘USDA 106-3’ and cultivars ‘Purple Rain’ and ‘Purple Haze’ consistently had low CS severity. The orange-pigmented ‘USDA 101-23’, ‘Cellobunch’, ‘YaYa’, and ‘Envy’ had moderate CS; and the red-pigmented carrot breeding line ‘USDA 104-3’ and cultivars ‘Atomic Red’, ‘Proline Red’, ‘Dragon’, and an unnamed line from India had high CS. Differences in CS severity in carrot cultivars between evaluations at midseason and postharvest suggest that some carrot cultivars are more susceptible to Pythium spp. inoculum in soil (alloinfection) and others to secondary infection (autoinfection) that can be attributed to the Pythium sp. involved in CS. CS severity was positively correlated with total rainfall 2 and 3 months after seeding, and was negatively correlated with number of days with air temperature ≥30°C 3 and 4 months after seeding. Soil temperature and total rainfall were the best predictors of CS incidence and severity. These results could allow a forecast of disease incidence and severity at harvest.
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Okabe, Shinichi. "Key Elements of Functional BCP - Post March 11 Survey Review." Journal of Disaster Research 7, no. 4 (June 1, 2012): 349–56. http://dx.doi.org/10.20965/jdr.2012.p0349.
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The March 11 East Japan Earthquake/Tsunami and subsequent social infrastructure damage, including electricity shortages, gave serious impact to the Japanese economy and individual companies as well. Many companies that have been preparing for disasters were forced to face the severe test of whether their disaster measures, such as a disaster management and business continuity plan (BCP), functioned as planned. A post March 11 BCP survey was conducted, in which 286 companies located in the directly affected regions participated. Certain companies had to give up the resumption of operations, and other companies realized that their BCP had not totally functioned. There are companies, however, whose BCP had fully functioned. This paper focuses on what the differences were in pre-disaster measures and the BCP of those companies whose BCP functioned totally and those companies whose BCP did not function totally. This paper analyzed what key elements of the BCP functioned properly.
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Gossler, Sandra M. "Selling Out Mothers and Babies by Marsha Walker." Journal of Perinatal Education 12, no. 1 (March 2003): 48–50. http://dx.doi.org/10.1891/1058-1243.12.1.48.
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The monitoring project reported in Marsha Walker’s book, Selling Out Mothers and Babies, offers a qualitative assessment of formula companies’ unethical marketing practices in the United States. The book presents extensive documentation on the questionable strategies of formula companies and how they avoid and circumvent recommendations of the International Code of Marketing of Breast Milk Substitutes.
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Taleghani, Mohammad, and Ataollah Taleghani. "The Analysis and Evaluation of Profitability in Accepted Companies in Tehran Stock Exchange with ROA and ROE Approaches in Industrial Companies." Business, Management and Economics Research, no. 72 (June 1, 2021): 21–26. http://dx.doi.org/10.32861/bmer.72.21.26.
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Return on Equity (ROE) is one of the most important factors influencing the investor’s decisions. By analysing the financial statements, the financial analysers are always trying to evaluate or identify the future profitability changes of the companies. In this study, the relation between ROE of industries entered into Tehran Stock Exchange was investigated. Herein the significant role of industry is expressed through operating and financial drives. The study data is taken from a sample consisting of 4 industries including 70 companies entered into Tehran stock Exchange during a 7- year time duration (from March 21st, 2012 to March 20th, 2019). Results indicate that there is a significant relation between ROE and its elements as per the industry and future profitability.
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Taleghani, Mohammad, and Ataollah Taleghani. "The Analysis and Evaluation of profitability in Accepted Companies in Tehran Stock Exchange with ROA and ROE Approaches in Industrial Companies." International Journal of Recent Development in Engineering and Technology 10, no. 2 (June 24, 2021): 38–45. http://dx.doi.org/10.54380/ijrdetv10i106.
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Return on Equity (ROE) is one of the most important factors influencing the investor's decisions. By analysing the financial statements, the financial analysers are always trying to evaluate or identify the future profitability changes of the companies. In this study, the relation between ROE of industries entered into Tehran Stock Exchange was investigated. Herein the significant role of industry is expressed through operating and financial drives. The study data is taken from a sample consisting of 4 industries including 70 companies entered into Tehran stock Exchange during a 7- year time duration (from March 21st, 2012 to March 20th, 2019). Results indicate that there is a significant relation between ROE and its elements as per the industry and future profitability.
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March, Sally. "Remarks by Sally March." Proceedings of the ASIL Annual Meeting 111 (2017): 191–92. http://dx.doi.org/10.1017/amp.2017.119.
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Well, I moved to London thirty years ago, and I joined a small American law firm that was about to open in Moscow, to take advantage of the new opportunities for foreign companies to invest in what was then the Soviet Union. And I was not a Russian lawyer, and I didn't have any particular expertise in this field, but I found myself playing the role of the bridge. I was the bridge between the needs of the Western client and the abilities of the local Russian lawyers, and they were a bridge, a cultural as well as a legal bridge, for the clients to understand this brave new world in which they were trying to do business.
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Loukianova, Anna, Egor Nikulin, and Alexander Kanivetc. "DEOFFSHORIZATION POLICY: CASE OF RUSSIAN COMPANIES." CBU International Conference Proceedings 5 (September 22, 2017): 279–85. http://dx.doi.org/10.12955/cbup.v5.939.
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This paper investigates the impact of deoffshorization on the market value of Russian companies. The methodology of event study was used. Three events were analyzed, including the announcement of intentions to leave offshores from several major companies and the introduction of anti-offshore legislation (December 2013 - March 2014). We have not revealed any mutually significant market response to the selected events, since some of the firms faced positive cumulative abnormal returns, while the others encountered negative ones. At the same time, an empirical study showed evidence of significant negative effect on the market value for several companies. It can be argued that the deoffshorization impact on companies depends to a large extent on the offshore structure they use. Companies that are significantly exposed to deoffshorization need to adjust their strategy in order to counter potential negative consequences of this process
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Lajic-Mihajlovic, Danka, and Smiljana Djordjevic-Belic. "Singing with gusle accompaniment and the music industry: The first gramophone records of gusle players` performances (1908−1931/2)." Muzikologija, no. 20 (2016): 199–222. http://dx.doi.org/10.2298/muz1620199l.
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The gramophone record industry had developed in the Yugoslav region from the beginning of the 20th century. The paper is based on an analysis of the corpus of 78 rpm records of singing with gusle accompaniment, which were produced between 1908 and 1932. Available recordings highlight the issue of representing both the epic and the gusle playing tradition in this media format and its relationship with ?unmediated? live gusle playing practice. Therefore the authors opted to analyze gramophone records as both a text in culture and an actor in tradition. After introductory theoretical and methodological remarks, the authors offer a brief description of the historical, political and socio-cultural context that emphasized epic singing with gusle accompaniment as a representative traditional genre in this area. For that reason it was noteworthy for both western and local production companies which made recordings in the Balkans (Deutsche Grammophon Gesellschaft mbH., Odeon Records, Marsh Laboratories, Inc., Edison Bell Penkala Ltd.). Analysis of the recordings is focused on examination of the way in which gusle players responded to different requirements of the new media (e.g. the insufficient capacity of a record itself compared to the usual duration of a performance; the reduction of a complex form of artistic communication to an oral, auditory message, while additional forms of non-verbal communication are excluded). Through discussion of the treatment of verbal and musical components of the recorded performances it has been shown that tradition was simultaneously exemplified and reshaped by this new medium. In addition to the guslars themselves, being already recognized artists in this traditional genre and the acoustic source (the voice accompanied by the gusle), the representative base of the epic tradition comprised traditional (poetic) texts, although modifications / innovations are recognizable at different levels of verbal content, as well as on the level of music interpretation. On these bases, it is possible to talk about the contribution of new media to the professionalization of guslars? practice and the creation of ?stars? among them on the one hand, and the progressive transformation of once-active audience members (in the sense of potentially exchangeable performer / listener positions) into passive buyers and consumers, on the other. It is noted that these, first gramophone records of guslars had a great role in and impact on the survival of the epic singing tradition, brokering its promotion in urban areas and among the ?cultural elite?. Finally, in this way they contributed to the strengthening of this tradition in a historical period that brought disintegration of the system of traditional culture and ?crisis? of the most of the current classic folklore genres.
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Permatasari, Anita, and Nia Yuniarsih. "DAMPAK PANDEMI COVID-19 TERHADAP PASAR MODAL INDONESIA (EVENT STUDY PADA PERUSAHAN PERBANKAN DI BURSA EFEK INDONESIA)." JEA17: Jurnal Ekonomi Akuntansi 7, no. 01 (May 17, 2022): 11–22. http://dx.doi.org/10.30996/jea17.v7i01.6550.
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Covid-19 was first announced by the Indonesian government on March 2, 2020. This study will discuss the existence of abnormal differences in return, trading volume, and market capitalization before and after the announcement of Covid-19 in March 2020 at banking companies on the Indonesia Stock Exchange. The research data used is secondary data derived from banking companies listed on the Indonesia Stock Exchange. Sample selection is carried out by purposive sampling method where the data of banking companies is sampled by 12. The data analysis conducted in this study used the Independent Sample Test. The results of this study stated that there was no abnormal difference in return, trading volume, and market capitalization before and after the Covid-19 announcement in March 2020.
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Roehr, B. "Drug companies will have to report all payments to US doctors from March 2014." BMJ 346, feb07 2 (February 7, 2013): f826. http://dx.doi.org/10.1136/bmj.f826.
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Parmar, Mitulkumar T. "Financial Profitability Analytics of Selected Fertilizer Companies in India." International Journal of Management and Development Studies 12, no. 06 (June 30, 2023): 01–12. http://dx.doi.org/10.53983/ijmds.v12n06.001.
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Governments of every country formulates their policies which enhance the growth of the agriculture sector and thereby push the availability of the resources for the growth of the industrial sectors and thereby generates the real income for the livelihood of their citizens. The current market value of the Indian chemical and fertilizer companies is approximately around Rs. 898.5 billion for the financial year 2021-2022 and its projected growth is probably 4.7% of CAGR during the period 2023 to 2028 and the market growth is being witnessed by increased demand for food manufacturing industries. The Indian government consistently acting proactively to tap the projected grow of the chemical and fertilizer companies which leads to achieve the objectives of Atmanirbhar Bharat and become most efficient player all over the world. The below chart clearly indicates that the Indian fertilizer market will reach US$ 1460.8 billion by the end of the year 2029 from US$ 937 billion which is quite remarkable. For the study five fertilizer and chemical companies which are listed at the recognized stock exchange in India have been selected randomly and profitability ratio in relation to selected elements of financial statement used for the period from March 2016 to March 2022. Single Factor Analysis of Variance (ANOVA) has been used for testing the hypothesis and the results derived. The results shows that there is positive relationship between investment in fixed assets and generation of profit and for achieving desired profit the management should be aggressive to increase the investments over the fixed assets rather than focusing on net worth, capital employed and total assets.
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Friedrich, Roman, Florian Gröne, Klaus Hölbling, and Michael Peterson. "The March of Mobile Marketing: New Chances for Consumer Companies, New Opportunities for Mobile Operators." Journal of Advertising Research 49, no. 1 (March 2009): 54–61. http://dx.doi.org/10.2501/s0021849909090096.
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Pegoraro, Ann, Norman J. O’Reilly, and Martin Giguere. "Online and Off-Line Advertising During March Madness: Which Companies Drive Consumers to the Web?" International Journal of Sport Communication 2, no. 4 (December 2009): 466–83. http://dx.doi.org/10.1123/ijsc.2.4.466.
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This study examined the advertisement structure of online and off-line broadcasts as consumer drivers to Web sites through the integration of specific calls to action. Content analysis was performed on ads aired during the online and off-line broadcasts of an NCAA Men’s Basketball Tournament. The key finding of this research is that communication and technology companies value advertising during online sporting-event broadcasts, because these companies were significantly more visible during the online broadcasts than the television broadcasts (χ2 = 6.67, p = .017). A much higher percentage of online ads were shorter (15 seconds) in duration (χ2 = 7.029, p = .01), appealed to fantasy (χ2 = 8.494, p = .004), and used advertising execution techniques emphasizing new products or features (49%) more often than in television ads (18%; χ2 = 11.078, p = .001). The findings provide insight into how calls to action in advertisements during Webcasts and traditional television offerings can move consumers to Web sites.
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May, W. P., and K. J. Newbury. "The Effects of Solvency Margins on U.K. Life Companies." Journal of the Staple Inn Actuarial Society 30 (December 1987): 67–96. http://dx.doi.org/10.1017/s0020269x00010082.
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The requirement for a United Kingdom life office to hold solvency margins in addition to its normal actuarial reserves took full effect on 15 March 1984. At the time of writing, solvency margins for U.K. life offices have therefore had an effective life of under two years. Before the introduction of the regulations, many comments were made within the life insurance industry about the effects which the introduction of the life solvency margins would have on the financial position of U.K. life offices. This therefore seems an appropriate time to reflect on the theoretical financial consequences of solvency margins from the point of view of a U.K. life company, and comment on the practical effects which have been observed to date.
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Putra, Alfian Nurwanto, and I. Nyoman Wijana Asmara Putra. "Reaksi Pasar atas Penyebaran Coronavirus Disease 2019 (COVID-19)." E-Jurnal Akuntansi 31, no. 3 (March 25, 2021): 577. http://dx.doi.org/10.24843/eja.2021.v31.i03.p05.
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COVID-19 has become a negative sentiment for stock markets around the world. On Monday, March 2, 2020, Indonesian President Joko Widodo announced the findings of the first COVID-19 infection case in Indonesia. This study aims to test whether there is a market reaction to the spread of COVID-19. Market reaction in this study is measured by abnormal returns, which is the difference between expected returns and realized returns. Abnormal returns in this study were estimated using a market-adjusted model. This study was conducted on issuers included in the LQ 45 index. The sample in this study was determined using purposive sampling technique. This research was conducted using March 2, 2020 and March 9, 2020 as the date of the event. The number of companies used in this study amounted to 45 companies. The results of this study indicate that on March 2 2020 there was no market reaction to the spread of COVID-19, while on March 9 2020 there was a market reaction to the spread of COVID-19.
Keywords: Event Studies; Abnormal Return; COVID-19.
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Sinha, Pankaj, and Shalini Agnihotri. "Bayesian and EVT Value-At-Risk Estimates of India's Non-Financial Firms." Journal of International Business and Economy 19, no. 1 (July 1, 2018): 50–75. http://dx.doi.org/10.51240/jibe.2018.1.3.
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The Companies Act 2013 has made it mandatory for firm’s Board of Directors Report to include a statement indicating elements of risk faced by companies. In the IMF report of March 2015, it is mentioned that India’s non-financial company’s external commercial borrowings rose by 107% between March 2010 to March 2014. The stress test based on exchange rate and profits demonstrated continuing high vulnerabilities of the firms. Looking at both the important factors, the current study estimates the Value-at-Risk (VaR) of 106 non-financial Indian firms. It is well a documented fact that return series is nonnormal, therefore taking bivariate distribution of return and foreign exchange rate. VaR is calculated using the extreme value theory method and Bayesian method. The results suggest that Bayesian method provides the best VaR estimates
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Schlenz, Mark. "A Reader’s Companion to the Fiction of Willa Cather by John March." Western American Literature 30, no. 3 (1995): 317–18. http://dx.doi.org/10.1353/wal.1995.0173.
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Costa Jr., Newton Carneiro Affonso da, Roberto Meurer, and César Medeiros Cupertino. "Existe Alguma Relação entre Retornos Contábeis e Retornos do Mercado de Ações no Brasil?" Brazilian Review of Finance 5, no. 2 (January 1, 2007): 233. http://dx.doi.org/10.12660/rbfin.v5n2.2007.1170.
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This paper examines the relationship between accounting and stock market returns of Brazilian companies on a quarterly basis. The sample consisted of 97 companies with stocks traded in the Sao Paulo Stock Exchange from January of 1995 to March of 2007. A Granger causality test was applied to the two return series for each of the sampled companies. The results of the causality tests suggested that there is weak evidence that accounting returns lead stock market returns rather than the reverse.
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Salehi, Mahdi, and Fatemah Gholami. "THE RELATIONSHIP BETWEEN INCOME SMOOTHING AND INVESTMENT EFFICIENCY WITH COMPANIES’ VALUE." ЗБОРНИК РАДОВА ЕКОНОМСКОГ ФАКУЛТЕТА У ИСТОЧНОМ САРАЈЕВУ 1, no. 11 (May 4, 2016): 27. http://dx.doi.org/10.7251/zrefis1511027s.
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The main objective of this study is to examine the relationship of income smoothing and investment efficiency with the value of the companies listed on the Tehran Stock Exchange. For this purpose, the companies’ information was analyzed for a financial period from 2008 to 2012 and the statistical sample of the research includes those companies of which the fiscal year ends on March 20th. Suitable statistical tests including regression analysis and the data were analyzed with the help of SPSS software used for collecting data regarding investment for testing hypotheses. Generally, the findings indicated that the value of the income smoother companies was higher than income non-smoother companies’. Additionally, the value of companies with investment efficiency was higher than the value of companies without investment efficiency. Furthermore, the results showed that the value of income smoother companies with investment efficiency was higher than the value of income non-smoother companies with investment efficiency.
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Osipenko, O. V. "Management of Russian companies after the abolition of coronavirus quarantine." Journal of Modern Competition 14, no. 80 (December 31, 2020): 68–83. http://dx.doi.org/10.37791/1993-7598-2020-14-4-68-83.
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The article makes an attempt to substantiate the expected changes in the management of Russian companies after overcoming the main consequences of the use of forced restrictions on social life by the authorities, caused by the COVID-19 pandemic. Analyzing the work of Russian companies during the period of radical quarantine, the period of March — June 2020, the author, in particular, allows updating the needs of developers of in-house regulatory documents of companies regulating management practice, in terms of describing in them algorithms for “temporary emergency self- isolation” under force majeure circumstances of the institution of delegation of powers of the sole executive body, widespread remote forms of activity of collegial management bodies, strengthening of the trend of “immersion” of control participants of companies in the management system and transformation of business models.
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Carle, François. "Are French Listed Companies Takeover-proof?" European Company Law 4, Issue 4 (August 1, 2007): 154–58. http://dx.doi.org/10.54648/eucl2007041.
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In his commentary on the recent reforms of the French takeover bids regime, Professor Bonneau questioned whether France was still ‘a good member of liberalism.’ A quick look at the statistics demonstrates that indeed France has become relatively unattractive for foreign investors. It is true to say that along with British and German companies, French companies were the most attractive participants in the European wave of mergers and acquisitions between 1993 and 2001. However today, France suffers from a substantial negative takeover balance, with foreign companies investing only ?149,000,000 in takeovers of French companies, compared with the ?336,500,000 invested in foreign countries by French companies for the same purpose. On 31 March 2006, European Directive 2004/25/EC on Takeover Bids (the ‘Directive’) was implemented into French law through Act No. 2006-387 (commonly called the ‘Loi Anti-OPA’). The objectives of the Directive are twofold: (1) to strengthen legal certainty in cross-border takeover bids; and (2) to ensure the protection of minority shareholders. Furthermore, the Winter Commission, which had the difficult task of paving the way for the drafting of the final proposal for the Directive, came to the conclusion that the Directive must also be considered as a further step towards an integrated securities market in Europe. With these observations in mind, it is difficult to imagine that the European legal institutions would enact a piece of legislation which is meant to render companies within Member States ‘takeover-proof’. The French legislature has taken a peculiar approach to the subject of takeover bids. With the Loi Anti-OPA, the French Parliament drafted an act which tended to find a compromise between shareholder influence on defensive measures, and the reactive capacities of a company to raise a defence (‘réaction à chaud’). Economists saw the Loi Anti-OPA as a ‘financial and economical inconsistency aimed at defending national “champions” ’. Consequently, it is relevant to examine the French legislation prior to the recent Loi Anti-OPA as well as the Loi Anti-OPA itself in order to analyse its impact on the French takeover regime.
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AOYAMA, HIDEAKI, WATARU SOUMA, YUICHI NAGAHARA, MITSUHIRO P. OKAZAKI, HIDEKI TAKAYASU, and MISAKO TAKAYASU. "PARETO'S LAW FOR INCOME OF INDIVIDUALS AND DEBT OF BANKRUPT COMPANIES." Fractals 08, no. 03 (September 2000): 293–300. http://dx.doi.org/10.1142/s0218348x0000038x.
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We analyze the distribution of income and income tax of individuals in Japan for the fiscal year 1998. From the rank-size plots, we find that the accumulated probability distribution of both data obey a power law with a Pareto exponent very close to -2. We also present an analysis of the distribution of the debts owed by bankrupt companies from 1997 to March 2000, which is consistent with a power law behavior with a Pareto exponent equal to -1. This power law is the same as that of the income distribution of companies. Possible implications of these findings for model building are discussed.
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Susanna, Susanna, Jessica Jessica, and Joceline Joceline. "Pengaruh Amihud, Bid-Ask Spread, Case Covid-19, Marcap, dan MTB terhadap Return Saham pada Perusahaan Financial yang Terdaftar di BEI Selama Covid 2019 (Periode Maret 2020 – Maret 2022)." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (March 9, 2023): 1785–800. http://dx.doi.org/10.31539/costing.v6i2.5222.
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This research is an event study that aims to examine the stock returns and liquidity of financial companies during Indonesia's first Covid-19 case. Researchers use monthly closing price data to calculate stock returns and data related to company liquidity. The sample in this study were go public companies listed on the Indonesia Stock Exchange for the period March 2020 - March 2022. With these criteria, the samples used in this study were 26 companies. Research sampling technique using purposive sampling method. The analytical tools used in this research are descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. Based on the results of data analysis it can be interpreted: Amihud, Marcap, MTB have an effect on stock returns; Bid-ask spread, Covid-19 case has no effect on stock returns; Amihud, Bid-Ask Spread, Case Covid-19, Marcap and MTB have a simultaneous effect on stock returns.
Keywords: Amihud, Bid-Ask Spread, Case Covid-19, Marcap, MTB, Return Saham
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Reidenbach, Dirk. "Executives’ Liability for Incorrect Ad Hoc Announcements – A Comment on the Decision of the German Federal Court of Justice (BGH) in In re Infomatec AG, BGH II ZR 217/03, 218/03 and 402/02 of 19 July 2004." German Law Journal 5, no. 9 (September 1, 2004): 1081–93. http://dx.doi.org/10.1017/s2071832200013092.
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From March 1997 until 5 June 2003, the Frankfurt Stock Exchange (Frankfurter Wertpapierbörse, FWB) maintained the “Neuer Markt“ as a segment of the over-the-counter-market for new economy/technology companies. The 50 “biggest” companies were admitted to the Neuer Markt Index (NEMAX50®) of Deutsche Börse AG, which is now only formally being continued, after termination of the Neuer Markt, until the end of 2004, and is already succeeded by the smaller TecDAX30®. Initially a success after rising some 500% from March 1997 to mid 2000, the Index dropped from over 9000 points to below 1000 points in March 2002, a loss of 90% or 200 billion Euros. The reasons for this development are manifold and not primarily to be found in the illegal behavior of the issuers or their officials. Still, legal proceedings concerning companies like Meta@box, EM.TV, Comroad, Biodata and Refugium uncovered that in many cases wrongful acts did occur, especially in the form of incorrect balance sheets and wrong or even fraudulent communication to the market. The three parallel cases the German Federal Court of Justice (Bundesgerichtshof, BGH) had to consider, concerned one of these failing – and now insolvent -companies, Infomatec AG. In criminal proceedings the two executives (CEO and his deputy) of this company against whom the civil lawsuits had been filed, were convicted of insider trading and market manipulation. One criminal case is still on appeal. The findings of the criminal proceedings, however, were not relevant to the civil proceedings.
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Santos, Daniela Paschoal Neves, Rodolfo Leandro de Faria Olivo, George André Willrich Sales, and Fabiana Lopes da Silva. "The corporate governance impact on brazilian stock exchange during the covid-19 crisis." Concilium 23, no. 1 (January 30, 2023): 31–51. http://dx.doi.org/10.53660/clm-739-23a03.
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The article analyzed the impact of corporate governance on the value of Brazilian publicly held companies listed in the Brazilian Stock Exchange, aka B3, during the Covid-19 crisis, inferring the behavior of the stocks of companies listed in B3. In the study, windows were chosen to reflect the maximum fall of B3 index, “Ibovespa”, on March 3rd, 2020, and its recovery on June 1st, 2021, in order to contemplate the full effect of the impact of Covid-19 on main listed companies’ stocks in B3. In the fall window, corporate governance control worked for the return on the value of shares, because companies with greater governance had an abnormal return, higher than medium and low-governance companies, respectively. In the recovery window, companies with higher governance control had an abnormal return compared to medium and low-governance control companies. Thus, governance proved to be a risk control factor, even in a market stress event.
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Huang, Pujunyan. "Impact Analysis of Price War on the New Energy Automobile Industry Based on BYD and GWM." Advances in Economics, Management and Political Sciences 54, no. 1 (December 1, 2023): 264–74. http://dx.doi.org/10.54254/2754-1169/54/20230935.
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The price war that broke out in March in the first half of this year just ended in July. This is a knockout competition for auto companies, and companies that win the price war can take the lead in the market in the next few years. It turned out that BYD won the price war, while Great Wall Motors semi-annual performance dropped sharply. This article analyzes the strategies of BYD and Great Wall Motors in the price war and explores the various measures that new energy car companies should take in the price war. In-depth comparison of the data of the two companies, through data comparison, data analysis and event analysis, a relatively comprehensive analysis of the sales, financial and stock market transaction data of the two companies was carried out to explore the results of the price war. This article focuses on the impact of price wars on car companies and explores what strategies new energy car companies should adopt in the future.
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Das, Santanu. "Technology Focus: High Pressure/High Temperature (March 2023)." Journal of Petroleum Technology 75, no. 03 (March 1, 2023): 71–72. http://dx.doi.org/10.2118/0323-0071-jpt.
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The array of papers received for review this year covers a wide spectrum, both in applications and research, which indicates that the exploration and production (E&P) industry is actively working to monetize high-pressure/high-temperature (HP/HT) reservoirs. The pandemic has already put an indelible mark on the industry during the past 2 years. The present geopolitical scenario is posing a serious challenge to countries’ energy security. The oil and gas sector is confronted with the biggest task in society—addressing climate change. The E&P sector is going to face stiff challenges in the coming days, with the word “petroleum” being substituted by the word “energy” to cover wider possibilities. Eminent actions are distinctly visible in the strategic planning of fossil fuel companies and the capital-expenditure investments in the E&P sector. Companies are shifting priorities toward diversification, resilience, and decarbonization. Safety continues to dominate HP/HT operations and will do so in the future with more-stringent measures and compliances. Cost-effective technology solutions blanketing the entire domain of HP/HT activities will provide exploitation on a sustainable basis with collaboration between industry and academia. While reviewing the papers, every attempt was made to provide a fair representation that cuts across the HP/HT domain to show the reader what is happening in the industry, both in the field as well as in research, over different geographical locations. Several of these case studies presented inspiration tied to the indomitable human spirit that can overcome challenges through innovation. Recommended additional reading at OnePetro: www.onepetro.org. SPE 210702 An Integrated Approach in Pore-Pressure Prediction Contributes to Drilling Success of an HP/HT Wildcat Well in the South China Sea by Lijun Guan, CNOOC, et al. SPE 209865 Challenges of an HP/HT Completion Design With Extreme H2S and CO2 in a Carbonate Gas Development by C.W. Graham Grant, PTT Exploration and Production, et al. OTC 31051HP/HT Subsea Connector Verification and Validation Using an API 17TR8 Methodology by Barry Stewart, TechnipFMC, et al. SPE 210543 Bridging the Gap: Highly Depleted Reservoir Entry in a Mature HP/HT Field by Michael Cadd, Shell, et al. SPE 211735 Innovative Solutions to Subsurface Challenges in Deep Hard-Rock High-Temperature Slim Wells by Khalifa Omair Wahshi, Petroleum Development Oman, et al.
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van der Elst, Christoph. "21st Century Company Law in Belgium." European Company Law 17, Issue 2 (April 1, 2020): 25–36. http://dx.doi.org/10.54648/eucl2020006.
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The new Belgian Code of Companies and Associations (BCCA) of 23 March 2019 entered into force on 1 May 2019 (See section 8 for the details.). The BCCA is divided in five parts, and further subdivided in different books. The first part, from book 1 to book 3, contains the general provisions that apply to companies, associations and foundations. Part 2 contains provisions specifically applicable to the different types of companies. Part 3 continues with the provisions that apply to associations and foundations. Part 4 deals with the restructuring and the transformation of the legal form and the last Part 5 contains provisions on the European legal forms. Belgian Code of Companies and Associations
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Radikoko, Ishmael, and Emmanuel Ndjadingwe. "Investigating the Effects of Dividends Pay-out on Stock Prices and Traded Equity Volumes of BSE Listed Firms." International Journal Of Innovation And Economic Development 1, no. 4 (2015): 24–37. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.14.2002.
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The main objective of this study is to examine the effect of dividend pay-out on the prices of stock in Botswana’s equity market as well as the effect of traded volumes of such stocks. Other objectives of the research are to determine the optimal pay-out ratio based on the profits of the firm and to determine the optimal time to declare and pay dividends. We use quota-sampling technique and selected 5 companies from the 22 domestic listed companies in the Botswana Stock Exchange. The companies under consideration are Barclay Bank, RDCP, Chobe, Engen and Sefalana Plcs. These companies are chosen based on the availability of daily closing trading information for the past five years and easiness to get information to use for our study that includes dividends pay-outs, profits made, volumes traded, etc. The result of this study reveals that there is a direct relationship between dividend announcement, ex-dividends, dividend pay-out ratio and volume of stock traded and the stock price in Botswana. Furthermore, the study concludes that there is a direct relationship between change in dividends and change in dividend per share. Lastly, the finding reveals that most of the companies sampled pay dividends between December and March. We recommend that companies should have an optimal dividend policy as this have been proven to increase firm value. We also recommend that firms should announce dividends around December to March to counter the end of year effect that usually suppresses stock prices.
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Silsby, Will. "Super deduction: a financial marvel?" Journal of Aesthetic Nursing 10, no. 9 (November 2, 2021): 430–32. http://dx.doi.org/10.12968/joan.2021.10.9.430.
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Mason, Chris, Julian Mason, Emily J. Culme-Seymour, Gregory A. Bonfiglio, and Brock C. Reeve. "Cell Therapy Companies Make Strong Progress from October 2012 to March 2013 Amid Mixed Stock Market Sentiment." Cell Stem Cell 12, no. 6 (June 2013): 644–47. http://dx.doi.org/10.1016/j.stem.2013.05.017.
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Tamara, Dewi, Ashuri Ashuri, Satria Katon Bagaskara, and Sulhadi Sulhadi. "Treynor, Sharpe, and Jensen Ratio of Health Sector Companies on The Indonesia Stock Exchange Before and During Covid-19 Pandemic Period." Syntax Idea 3, no. 10 (October 20, 2021): 2042. http://dx.doi.org/10.36418/syntax-idea.v3i10.1525.
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This research aims to compare the return and risk in investment at the stock portfolio of Health Sector Companies in period before the COVID-19 pandemic and during the COVID-19 pandemic in Indonesia. This research conducted using quantitative method with descriptive approach with secondary data with samples of the stock of Health Sector Companies listed in the Indonesia Stock Exchange ("IDX") which then formulated into a stock portfolio. The research period used is the period March 2019-Feb 2020 for before COVID19 pandemic, and the period March 2020 - Feb 2021 for during the COVID19 pandemic. The stock portfolio return and risk measurement is measured by Sharpe, Treynor, and Jensen Ratio which then will be statistically tested to see if there are significant differences of ratios between the two conditions.
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Tamara, Dewi, Ashuri Ashuri, Satria Katon Bagaskara, and Sulhadi Sulhadi. "Treynor, Sharpe, and Jensen Ratio of Health Sector Companies on The Indonesia Stock Exchange Before and During Covid-19 Pandemic Period." Syntax Idea 3, no. 10 (October 20, 2021): 2042–56. http://dx.doi.org/10.46799/syntax-idea.v3i10.1525.
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This research aims to compare the return and risk in investment at the stock portfolio of Health Sector Companies in period before the COVID-19 pandemic and during the COVID-19 pandemic in Indonesia. This research conducted using quantitative method with descriptive approach with secondary data with samples of the stock of Health Sector Companies listed in the Indonesia Stock Exchange ("IDX") which then formulated into a stock portfolio. The research period used is the period March 2019-Feb 2020 for before COVID19 pandemic, and the period March 2020 - Feb 2021 for during the COVID19 pandemic. The stock portfolio return and risk measurement is measured by Sharpe, Treynor, and Jensen Ratio which then will be statistically tested to see if there are significant differences of ratios between the two conditions.
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Bąk, Patrycja. "Good Practices to Counteract Epidemic Emergency in Mining Companies in Poland." Energies 15, no. 15 (July 29, 2022): 5500. http://dx.doi.org/10.3390/en15155500.
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The date assumed as the beginning of the pandemic in Poland is 4 March 2020, the date of the first confirmed case of the virus. This article presents the actions undertaken by the management of underground hard coal mining plants concerning the risk of epidemic related to SARS-CoV-2. This work shows a set of implemented recommendations, guidelines and decisions, which were established after the appearance of the first wave of cases in Poland. What is more, it discusses measures aiming at reducing the risk of spreading the coronavirus among the mineworkers. The suggestions for different variants of the decision-making process concerning the pandemic and which have an enormous impact on the operating expenses of the company are also made. The paper presents the results of the study on actions taken in individual mining companies and good work practices recommended to be applied.
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Ahmad, Salman. "Performance of Commercial Banks in Pakistan: A Study in Risk Analysis." LAHORE JOURNAL OF ECONOMICS 7, no. 2 (July 1, 2002): 65–76. http://dx.doi.org/10.35536/lje.2002.v7.i2.a4.
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The financial sector in Pakistan has evolved over the years in response to the growth of the economy and the government’s plans for the growth and development of the country. The sector as on 31 March 2002 comprises the State Bank of Pakistan, 4 state-owned banks, 2 newly privatised banks, 4 specialised banks, 14 private scheduled banks, about 30 leasing companies, 45 Modarabas, 14 investment banks, 3 stock exchanges, 58 insurance companies, and Government Saving Centers.
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Shirata, Cindy Y., and Manabu Sakagami. "An Analysis of the “Going Concern Assumption”: Text Mining from Japanese Financial Reports." Journal of Emerging Technologies in Accounting 5, no. 1 (January 1, 2008): 1–16. http://dx.doi.org/10.2308/jeta.2008.5.1.1.
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ABSTRACT: Accounting standards in Japan have been updated frequently in recent years, creating confusion and difficulty for information users to compare financial numbers between different fiscal years or different companies. Under these circumstances, since March 31, 2004, the following sections have been required in annual reports: Uncertain Risk Information, Management's Discussion and Analysis, and Information Related to Corporate Governance. This additional disclosure increases the amount of material available for text mining/content analysis in evaluating companies' conditions. In this study we clarify the difference between going-concern companies and non-going-concern companies by analyzing to the nonfinancial (qualitative) information disclosed in Financial Report in Japan (Japan 10-K) using key words. The results of our study revealed that certain nonfinancial key words in financial reports can be used to evaluate corporate financial position.
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Mahadevan, Sriram. "An Empirical Analysis of Foreign Exchange Exposure of CNX 100 Companies." GIS Business 12, no. 5 (September 8, 2017): 1–9. http://dx.doi.org/10.26643/gis.v12i5.3336.
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The present study has empirically examined the level of foreign exchange exposure and its determinants of CNX 100 companies. For the purpose of study, the relationship between exchange rate changes and stock returns for a sample of 82 companies was determined for the period April 2011-March 2016. The study finds that 49% of the sample companies had significant positive foreign exchange rate exposure and the found that the companies could be exporters or net importers. To explore factors determining foreign exchange rate exposure, variables such as export ratio, import ratio, size of a company, hedging activities were regressed against the exchange exposure and the study found that none of the factors was influencing the exchange rate exposure. The study concludes that the reasons for insignificant influence of the variables could be the natural hedging practices of companies, offsetting of exports and imports and heterogeneous of the sample size. The study offers few directions for future research in this area.
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Gstraunthaler, Thomas. "Corporate governance in South Africa: the introduction of King III and reporting practices at the JSE alt-x." Corporate Ownership and Control 7, no. 3 (2010): 149–57. http://dx.doi.org/10.22495/cocv7i3p11.
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South Africa has experienced a tremendous growth in its economy since its first free elections in 1994. Politicians, however, consider the transformation of the society and more equally distributed wealth as one of their key goals. Thus, companies often find themselves under scrutiny as regards their contribution. A new corporate governance code (King III) will become effective in March 2010. This reworked code now tries to enhance the reporting practices of companies as to their sustainability and corporate social engagement and tries to link international standards of corporate governance with African values. This paper introduces the novelties of King III and examines the current reporting practices of 68 companies listed on the Alt-X segment of the Johannesburg Stock Exchange. The paper discusses issues like risk, board composition and remuneration and provides valuable insights into the structure of small cap companies in South Africa and analyses which parts are used by companies to enhance their legitimacy.
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Hayaty, Suci, and Brady Rikumahu. "Analysis of the Impact of The Covid-19 Events on Stocks on the LQ45 Index for the January - March 2020 Period." Almana : Jurnal Manajemen dan Bisnis 6, no. 1 (April 28, 2022): 51–62. http://dx.doi.org/10.36555/almana.v6i1.1741.
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In the world of capital markets, indicators are used to measure changes in stock prices. A stock index is an indicator to see information about stock price movements. The existence of various information both from within the country and abroad is one of the external factors that causes the movements of stock prices to change significantly. This study aims to analyze the price movements of the companies' shares included in the LQ45 Index from the impact of a big event that is currently happening, namely the pandemic Covid-19. This study uses the method of Survival Analysis with the approach Kaplan Meier, variable of this study uses stock prices. The results of the research that have been conducted found that external factors, namely information about Covid-19 that spread throughout the world, given a negative impact on stock price movements on the LQ45 Index, namely 45 LQ45 companies experienced a decline in stock prices during the observation period, 5 of 45 companies still experienced a declined. After the observation period took place, viewed by sector, eight sectors included in LQ45 experienced a decline in stock prices at the same time during the period 02 January to 31 March 2020.
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Rajindra, Rajindra. "Intellectual Capital's influence on the Financial Performance of Manufacturing Companies." ATESTASI : Jurnal Ilmiah Akuntansi 4, no. 1 (March 2, 2021): 19–27. http://dx.doi.org/10.33096/atestasi.v4i1.705.
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This study aims to see the effect of intellectual capital on the financial performance of companies listed on the Indonesia Stock Exchange (BEI) in 2014-2016. This research is a quantitative research. This research was conducted at the Indonesia Stock Exchange through a representative of the Capital Market Information Center (PIPM), which is located at Jl. Dr. Sam Ratulangi No. 124, Makassar. Our research was conducted in two months, from March to April 2018. The population of this study were all manufacturing companies listed on the Indonesia Stock Exchange in the observation period from 2014 to 2016. While the sample of this research is a company selected from the population with purposive sampling criteria, namely as many as 10 companies. Sources of data in this study are secondary data. The data collection method used is the documentation method. The statistical method used to test the hypothesis is to use multiple regression with the help of SPSS for windows software. Our research results show that Human Capital Efficiency (HCE) has a positive and significant effect on Return On Assets, Structural Capital Efficiency (SCE) has a positive and insignificant effect on Return On Assets. And Capital Employed Efficiency (CEE) has a positive and significant effect on Return On Assets.
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Rajindra, R. "Intellectual Capital's influence on the Financial Performance of Manufacturing Companies." Atestasi : Jurnal Ilmiah Akuntansi 4, no. 1 (March 31, 2021): 19–27. http://dx.doi.org/10.57178/atestasi.v4i1.159.
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This study aims to see the effect of intellectual capital on the financial performance of companies listed on the Indonesia Stock Exchange (BEI) in 2014-2016. This research is a quantitative research. This research was conducted at the Indonesia Stock Exchange through a representative of the Capital Market Information Center (PIPM), which is located at Jl. Dr. Sam Ratulangi No. 124, Makassar. Our research was conducted in two months, from March to April 2018. The population of this study were all manufacturing companies listed on the Indonesia Stock Exchange in the observation period from 2014 to 2016. While the sample of this research is a company selected from the population with purposive sampling criteria, namely as many as 10 companies. Sources of data in this study are secondary data. The data collection method used is the documentation method. The statistical method used to test the hypothesis is to use multiple regression with the help of SPSS for windows software. Our research results show that Human Capital Efficiency (HCE) has a positive and significant effect on Return On Assets, Structural Capital Efficiency (SCE) has a positive and insignificant effect on Return on Assets. And Capital Employed Efficiency (CEE) has a positive and significant effect on Return on Assets.
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Graicer, Rafael, Thiago Affonso Nery, Michele Nascimento Jucá, Eli Hadad Junior, and Douglas Dias Bastos. "The impact of the OPEC announcement on the oil companies' share prices." Revista de Administração da UFSM 14, no. 4 (November 9, 2021): 932–48. http://dx.doi.org/10.5902/1983465963575.
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Purpose: This study aims at verifying the negative impact of the announcement made by OPEC to maintain oil production - on March 5, 2020 - on the oil companies´ share prices in the main countries of Latin America and the BRIC´s.Design/methodology/approach: Such objective is verified through an event whose final sample consists of 29 oil companies of Brazil, Chile, Colombia, Russia, India and China.Findings: H1- OPEC announcement negatively affects the share price of oil companies- is not confirmed. However, H2 – OPEC announcement differently affects the share price of oil companies in Latin America and other emerging countries that make up the BRIC - is confirmed.Research limitations/implications: The sample considers only oil companies operating in the oil and integrated gas segments, as well as oil and gas exploration and production.Practical implications: These results expand the understanding of the impact of oil commodity price shocks on the share prices of oil companies in emerging countries, during the Covid-19 pandemic.Originality/value: Verification of a positive shock impact on the supply or the reduction in the oil price on the return on shares of BRIC´s companies and among other Latin American countries, during Covid-19.
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Thömmes, Otmar. "EC Tax Scene: When Practice Converges with Principle: European Companies and the Slow March Toward Freedom of Establishment." Intertax 32, Issue 2 (February 1, 2004): 118–19. http://dx.doi.org/10.54648/taxi2004015.
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Kazem Ebrahimi, Seyed, Ali Bahrami Nasab, and Mehdi Karim. "Evaluating the effect of accruals quality, investments anomaly and quality of risk on risk premium (return) of stock of listed companies in Tehran Stock Exchange." Problems and Perspectives in Management 14, no. 3 (September 15, 2016): 296–306. http://dx.doi.org/10.21511/ppm.14(3-si).2016.01.
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Nowadays, reaching to economic goals in any society requires public participation, which is only the result of people participation. Investment in stock market is one of people participation methods. So, awareness from stock return and its affecting factors is one of anxieties of investors and owners of shares. In this research, authors evaluate the effective factors on stock return using Fama and French models. So, authors study the effect of some factors including accruals quality, anomalies of investments, size factor, market’s risk premium factor, and book equity to market equity factor, on stock’s risk premium which is representative of stock returns, in 70 listed companies in Tehran stock exchange from 20 March 2003 to 20 March 2014. Results showed that accruals quality and quality of risk have meaningful effect on risk premium, which is representative of stock returns. Results also show that investment anomaly has no meaningful effect on risk premium and, consequently, on stock returns. Keywords: accruals quality, investments anomaly, risk premium, return diversity, stock returns, quality of earnings, discretionary accruals, systematic risk. JEL Classification: M41, G12, G14
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Misra, Dheeraj, and Sushma Vishnani. "Impact of Corporate Governance Regulation on Market Risk." Vikalpa: The Journal for Decision Makers 37, no. 2 (April 2012): 19–32. http://dx.doi.org/10.1177/0256090920120203.
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In case of public limited companies, there has been a separation of ownership from management. There is a lack of congruence between the interests of shareholders and managers. Shareholders always believe in maximizing their wealth while managers may invest the funds provided by shareholders in projects which may increase the size of the company but may provide inadequate returns to the shareholders. Managers are better informed than shareholders about the prospects of the company. Thus, there is an information asymmetry between shareholders and managers. This leads to agency cost. The system should be designed in such a way that it reduces the information asymmetry between them. One of the means in which information asymmetry can be reduced between shareholders and managers is to impose an effective regulation on the companies such that the shareholders are better informed about the prospects of the company. Mandatory disclosures on corporate governance means equity investors in a company have access to more information about the current performance and future prospects of the company. This information effect of corporate disclosures provides better estimates to the investors regarding the expected future cash flows. The reduction in the degree of uncertainty regarding the estimates of the firm�s future cash flows lowers beta (market risk) of the firm. Thus, from a theoretical point of view, the impact of corporate governance regulation has an inverse impact on market risk To achieve the same objective, SEBI, a regulator of the Indian capital market, imposed a regulation for the listed public limited companies with effect from March 31, 2001. This paper attempts to analyse whether the corporate governance regulation has reduced the market risk of the Indian A-Group companies of BSE. To investigate the impact of the regulation on market risk, a sample carrying more than thirteen years time period from March 1995 to August 2008, has been chosen. The results show that neither the corporate governance regulation imposed on March 31, 2001 nor the amendments on the same brought on January 1, 2006 has been able to significantly reduce the market risk of A-Group companies of BSE. However, the investors consider the information content provided in the amendments more genuine and simpler than the information content provided in the original regulation.