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The enforcement and implementation of these requirements were left in charge of the Securities and Exchange Commission (SEC). Harvey Pitt, the 26th chairman of the SEC, led the adoption of the rules and created the Public Company Accounting Oversight Board (PCAOB), which is in charge of over...
Q7. Is presumption of Innocence applicable in Sec 498A? A7.Yes, India follows the accusatorial system of criminal law, where the act of crime needs to be proved beyond reasonable doubt against the accused for a conviction. The normal rule is that an accused is presumed to be innocent until...
LIFO, which means Last In, First Out method (IFRS does not permit the use of the LIFO method) It is worth noting that the SEC has indicated a move towards aligning US GAAP with IFRS but progress on making US GAAP IFRS compliant has been slow. This means companies that operate in the ...
The aim of this paper is to analyze the effects of Grenelle I and Grenelle II laws on financial performance, social performance, and risk-taking in France. The study is focussed on SBF120 (The SBF120 index consists of the 120 largest capitalizations listed on the French Stock Exchange market...
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Jumada al-Thani also known as Jumada al-Akhirah, Jumada al-Akhir, or Jumada II is the sixth month in the Islamic Calendar. The word Jumda, from which the name
Lock-up agreements are legally binding contracts between the underwriters and insiders of the company, prohibiting them from selling any shares of stock for a specified period. The period can range anywhere from three to 24 months. Ninety days is the minimum period stated underRule 144(SEC law)...
Lock-up agreements are legally binding contracts between the underwriters and insiders of the company, prohibiting them from selling any shares of stock for a specified period. The period can range anywhere from three to 24 months. Ninety days is the minimum period stated underRule 144(SEC law)...