Download or read book Discretionary Disclosure and External Financing written by Harri J. Seppänen and published by . This book was released on 1999 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on an analysis of disclosure data from 42 non-financial Finnish firms between 1990 and 1992, examines managers' information disclosure practices (disclosure frequency and timing). Investigates whether external financing arrangements are associated with managers' general accounting disclosure practices in an institutional setting that is considered to exhibit 'relationship' financing.
Download or read book Discretionary Disclosure and External Financing in a Relationship Financing Environment written by Harri J. Seppanen and published by . This book was released on 2000 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates whether external financing influences managers? general accounting disclosure practices (i.e., frequency and timing) in an institutional setting that is asserted to exhibit ?relationship? financing arrangements; namely, in Finland. The prior research on discretionary disclosure and security offerings suggests that firms can enhance their ability to capture the well-known benefits of public financing by voluntarily disclosing value-relevant information. In contrast, Healy and Palepu (1993, 1995), Baiman and Verrecchia (1996), and Frost (1996) argue that ?relationship? financing arrangements may decrease incentives for managers to provide public voluntary disclosure. I use panel data (1990-1992) on 41 non-financial firms listed on the Helsinki Stock Exchange to examine the above arguments within a relationship financing setting. I find some evidence that a firm's security offerings are positively associated with the frequency of non-periodic disclosures. Furthermore, there is also some evidence that my relationship financing measures are negatively associated with the frequency and timeliness of periodic disclosures. Interestingly, the results further suggest that ownership-based relationship financing arrangements may induce a firm to make relatively more frequent and more timely disclosures when the firm also makes security offerings. Potential explanations for certain inconsistent results are discussed.
Download or read book Discretionary Disclosure and External Financing written by Richard Frankel and published by . This book was released on 1994 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Discretionary Disclosure and External Financing written by Richard Frankel and published by . This book was released on 1994 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Third Party Funding in International Arbitration written by Lisa Bench Nieuwveld and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the first edition of this invaluable book in 2012, third-party funding has become more mainstream in international arbitration practice. However, since even the existence of a third-party funding agreement in a dispute is often kept secret, it can be difficult to glean the specifics of successful funding agreements. This welcome book, now updated, expertly reveals the nuances of third-party funding in international arbitration, examines the phenomenon in key jurisdictions, and provides a reliable resource for users and potential users that may wish to tap into and make use of this distinctive funding tool. Focusing on Australia, the United Kingdom, the United States, Germany, the Netherlands, Canada, and South Africa, the authors analyze and assess the legal regime based upon legislation, judicial opinions, ethics opinions, and practitioner anecdotes describing the state of third-party funding in each jurisdiction. In addition to updating summaries of the law of the various jurisdictions, the second edition includes a new chapter addressing third-party funding in investor-state arbitration. Among the issues raised and examined are the following: · payment of adverse costs; · “Before-the-Event” (BTE) and “After-the-Event” (ATE) insurance; · attorney financing: pro bono representation, contingency representation, conditional fee arrangements; · loans; · ethical doctrines affecting the third-party funding industry; · possible future bundling, securitization, and trading of legal claims; · risk that the funder may put its own interests ahead of the client’s interests; and · whether the existence of a funding agreement must or should be disclosed to the decision maker. The second edition also includes discussion of recent institutional developments as they relate to third-party funding, including the work of the ICCA-Queen Mary Task Force on Third-Party Funding and how third-party funding is being incorporated into arbitral rules and investment treaties. Ably providing a thorough understanding of what third-party funding entails and what legal parameters exist, this book will be of compelling interest to parties aiming to take advantage of the high values, speed, reduced evidentiary costs, outcome predictability, industry expertise, and high award enforceability characteristic of the third-party funding arrangements available in international arbitration.
Download or read book International Labour Documentation written by International Labour Organization. Bureau of Library and Information Services and published by . This book was released on 2001 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding Auditor client Relationships written by Gary Kleinman and published by Gary Kleinman. This book was released on 2001 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work is intended to assist researchers, regulators, and practitioners who are interested in the topic of auditor independence. It presents a comprehensive model of the individual, work place, organization, inter-organizational, and organizational field level determinants of the topic.
Download or read book Changing Gendered Practices written by Susan Meriläinen and published by . This book was released on 2001 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tiivistelmä ja 4 erip.
Download or read book Sales Channel Strategies for International Expansion written by Mika Gabrielsson and published by . This book was released on 1999 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Role of Government Intervention in Foreign Direct Investment written by Kristiina Korhonen and published by . This book was released on 2001 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Emerald Handbook of Ethical Finance and Corporate Social Responsibility written by Ahmed Imran Hunjra and published by Emerald Group Publishing. This book was released on 2024-05-06 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt: The term ethical finance refers to finance that considers environmental, social, and governance (ESG) aspects influencing a borrower and/or its possessions. The authors provide a fresh look at ESG aspects along with CSR implementation for sustainable development, which has global and long-term repercussions.
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Download or read book International Convergence of Capital Measurement and Capital Standards written by and published by Lulu.com. This book was released on 2004 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Success Potential of a Venture Capital Investment written by Toivo Koski and published by . This book was released on 2000 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Diversity of Managerial Perspectives from Inside China written by Check Teck Foo and published by Springer. This book was released on 2015-08-05 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book includes research presented at the Global Chinese Management Studies Conferences held in Singapore between 2011 and 2014. It covers managerial themes from China that are associated with eco-labels, institutional changes in the context of governance, fusion accounting information, consumers on insuring, corporate social responsibility, financial warning systems, new product development, entrepreneurship, polycentric patterns and even destructive leadership. The papers were written by leading academics from Mainland China, Taiwan, Hong Kong, and Singapore whose perspectives represent a departure from conventional managerial practices. Diversity of Managerial Perspectives from Inside China is essential reading for all researchers interested in the development and significance of management-related topics in the Chinese market.
Download or read book Social and Ethical Implications of AI in Finance for Sustainability written by Derbali, Abdelkader Mohamed Sghaier and published by IGI Global. This book was released on 2024-04-22 with total page 389 pages. Available in PDF, EPUB and Kindle. Book excerpt: The crucial challenge of integrating sustainability into business and investment decisions is compounded by the complexity of analyzing vast and intricate datasets to make informed choices. Traditional approaches often fail to provide timely and accurate insights into environmental, social, and governance (ESG) factors, hindering progress toward a greener future. Additionally, the rapid evolution of AI and machine learning in finance has left many professionals needing help to grasp their full potential in advancing sustainability goals. With a comprehensive understanding and practical guidance, organizations can stay caught up in adopting sustainable practices and leveraging AI for financial and environmental benefits. Social and Ethical Implications of AI in Finance for Sustainability offers a timely and comprehensive solution to these challenges by thoroughly examining how AI can safely enhance sustainability in finance. The book bridges the gap between theory and practice, offering practical insights and real-world applications to empower academics, practitioners, policymakers, and students. Through a series of expertly curated chapters, readers will gain a deep understanding of the role AI plays in reshaping finance for a sustainable future. The book's instructional elements, including case studies and expert analysis, provide a roadmap for incorporating AI into sustainability strategies, enabling organizations to make informed decisions and drive positive change.
Download or read book Locational Changes of Headquarters of Multinational Corporations written by Kalevi Euro and published by . This book was released on 2001 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt:
