This pattern changes after 2010, probably due to the JOBs Act. Panel B reports the industry distribution of IPOs and reveals a high concentration of IPOs in the computer equipment and services and chemical products sectors. The entertainment services and manufacturing sectors have the lowest ...
Karen Simmons: Had an ACT scholarship to South because I couldn't afford to go anywhere else. And then started in chemical engineering. Marcus Neto: Really? Karen Simmons: And none of those letters on those tables are in the words that they represent. It made no sense. So I started part...
We rule out the agency theory-based view that overconfident CFOs reduce 13 30 L. Qiao et al. conservative accounting information for their own benefit. We suggest that overconfident CFOs believe they act in the best interests of shareholders by reducing conditional account- ing conservatism to ...
A CFO is part of a company's C-suite. This term is used to describe a corporation's top senior executives, including the chief executive officer (CEO), chief operating officer (COO), chief information officer (CIO), and CFO. Given their job duties and the experience they bring to the...
The article presents information on the Consumer Financial Protection Bureau created by the U.S. Congress as a part of Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. It informs that the bureau released its Strategic Plan for Fiscal Years 2013 through 2017. It further informs...
“ERISA”means the Employee Retirement Income Security Act of 1974, as amended. “Exchange Act”means the Securities Exchange Act of 1934, as amended. “Good Reason”means any one or more of the following which occurs following a Change in Control: ...
During the past decade, chief financial officers (CFOs) have received increasing attention from investors in the capital market because of their growing responsibilities in monitoring the production of accounting information and financial statements. Since the enactment of the Sarbanes–Oxley Act (SOX) ...
代理手续费 a o i n代 佣 agency c o s t 代理成本 agency f u n d 代管基金 ag ncy r lation 代理关系 e e agency se vices 代理服 r 务 gency th e y 理理论 a o r 代 agency tran sactio n代理交易,代理业务 a g e n d a 备忘录,议事日程 a g e n t 代理人,代理商 agent b...
and it does not look or act like a standard Windows (or Mac OS) program. It takes a little gettingused to, but playing is much easier than being the DM and there is not as much to learn. The first thingyou will find is that right clicking will bring up a circular or “radial...
organizations is whether the "up-the-ladder" reporting requirements implementing Section 307 of the Sarbanes-Oxley Act of 2002 might deter or limit interactions Copyright © 2004, Association of Corporate Counsel For more information on leading practice profiles: http://www.acca.com/vl/practice...