Search Results - "Securities and Exchange Commission"

Interpersonal relationship and human resources management in public organization: A study of securities and exchange commission of Nigeria by Ugbede, Okpanachi Andrew, Daniel, Eleojo-Aba ojodale, Nelsen, Gabriel

“…The study Interpersonal Relationship and Human Resource Management in Public Organisations: A Study of Securities and Exchange Commission, is a cross-sectional survey research that is aimed at determining the extent to which interpersonal relationship has effected the role relationships within workgroups in public organizations and how it can be managed toward Human Resource Management. …”
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Tempest in a K-Cup: Red flags on Green Mountain by Caplan, D., Dutta, Saurav, Marcinko, D.

“…The case focuses on events during 2011–2012, a period in which Green Mountain experienced significant stock price volatility, was challenged by the Securities and Exchange Commission (SEC) about its business relationships and financial disclosures, and was subject to highly publicized scrutiny by a well-known hedge-fund manager, David Einhorn, of Greenlight Capital. …”
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Impact of Risk Management Committee Characteristics and Institution Size on Credit Riskiness: A Study Based on Pakistani Financial Industry by Ahmad Rizvi, Syed Sami

“…Subsequently in order to strengthen the risk governance and management frameworks, the formation of board level sub committees have been encouraged by the regulatory bodies i.e. Securities and Exchange Commission and the Central bank of Pakistan i.e. …”
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Growing pains at Groupon by Dutta, Saurav, Caplan, D., Marcinko, D.

“…The case requires students to critically read, analyze, and apply authoritative accounting guidance, and to read and analyze communications between the Securities and Exchange Commission (SEC) and the registrant.…”
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The Rigour of IFRS Education in the USA: Analysis, Reflection and Innovativeness by Tan, Aldys, Chatterjee, Bikram, Bolt, Susan

“…However, following acceptance of IFRS worldwide, the US Securities and Exchange Commission has recently allowed the filing of IFRS-based financial statements from foreign issuers and is presently considering the same from domestic issuers. …”
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Earnings management : background, criticisms and answers / Hamid Pourjalali, Takiah Mohd. Iskandar and Aini Aman by Pourjalali, Hamid, Mohd. Iskandar, Takiah, Aman, Aini

“…In a series of speeches to the financial community during 1998, U.S. Securities and Exchange Commission's former Chairman Arthur Levitt, declared war on "improper earnings management, big bath restructuring charges, and cookie-jar reserves". …”
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Company Valuation, Conflicts of Interest and Bankruptcy: A Case Study of Enron by Boodho, Roshan

“…Analysts have deliberately positive valuation and investment recommendations while they overlooked publicly available information (such as the declining return on capital of Enron, reduction in free cash flows, sudden resignation of the Chief Executive Officer Jeff Skilling, restatement of profits, announcement of an investigation by the Securities and Exchange Commission, among other issues) clearly pictured the poor financial health of Enron. …”
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Corporate governance: SMES experience in Metro Cebu, Philippines / Challoner A. Matero and Marie Jane J. Matero by Challoner, A. Matero, Marie Jane, J. Matero

“…A Code of Corporate Governance for SMEs must be developed; setting-up corporate governance structure should consider the size of assets of SMEs as well as the costs and benefits; Securities and Exchange Commission, in coordination with industry associations, shall initiate orientation requirement of new BODs, continuing education of current BODs, dissemination of corporate governance as a topic in all business-related courses and as an elective in non-business courses.…”
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Detecting financial statement fraud by Malaysian public listed companies: the reliability of the Beneish M-Score Model by Mohamad Ezrien Mohamad Kamal, Mohd Fairuz Md Salleh, Azlina Ahmad

“…The model was found to be effective in detecting 76% of earnings manipulating firms subjected to accounting enforcement actions by the United States Securities and Exchange Commission (U.S. SEC). Furthermore, the earnings manipulation model was also successful in discovering 71% of the most prominent fraudulent financial reporting scandals in the United States prior to public announcement. …”
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Beneish model, corporate governance and financial statements manipulation by Ibadin, Peter Okoeguale, Ehigie, Aimienrovbiye Humphrey

“…More stringent measures, such as whistleblowing, ethics, value system, zero tolerance to fraud, just to mention a few, are to be effectively enforced by external regulatory authorities (such as Central Bank of Nigeria, Securities and Exchange Commission and the Nigerian Stock Exchange) to control the activities of the company’s board of directors, as well as the application of Beneish model, would aid the detection of financial statements manipulation.…”
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Auditor independence debate : a critical review of the UK and the US responses and proposed reforms to strengthen auditor independence in the wake of Enron-Andersen scandal by Abdullah, Dewi Fariha

“…While, in the US, the Securities and Exchange Commission (SEC) and The American Institute of Certified Public Accountants (AICPA) perform major regulatory works in response to the collapse. …”
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Unleashing the power of green innovations: the role of organizational ambidexterity and green culture in achieving corporate sustainability by Hafeez, Muhammad, Yasin, Ida, Zawawi, Dahlia, Odilova, Shoirahon, Bataineh, Hussein Ahmad

“…Design/methodology/approach: Using stratified sampling, the study collected data through survey-based empirical research from 307 textile companies registered with the Securities and Exchange Commission of Pakistan (SECP) or the All-Pakistan Textile Mills Association (APTMA). …”
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Corporate governance, related party transactions and firm performance among family owned firms in Pakistan / Fazli Azim by Fazli , Azim

“…Findings of the study should help the regulatory authority body such as the Securities and Exchange Commission of Pakistan (SECP) to further enhance significant disclosure and enforce the code of corporate governance about role of the independent non-executive director and family directorship …”
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The role of corporate board characteristics on corporate environmental disclosure in Nigeria by Yunusa, Nasiru, Mohamed, Rapiah

“…The main objective of this study is to propose the hypothesis that will examine the link between board characteristics and corporate environmental disclosures of listed companies in Nigeria using data from the annual reports of all listed companies during 2014 annual report.The study will employ ordinary least square regression to test the hypothesis of the study.The findings of this study will contribute to the CED literature and overcome the low level of CED studies in Nigeria and Africa at large.The study will also contribute the Ministry of Environment as well as all stakeholders in Nigeria including regulatory bodies such as Securities and Exchange Commission.…”
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Creating Value Through IPOs by Binnamangala Anjanappa, Sahana

“…The first is the Security and Exchange Commission (SEC) approval with as less a glitch as possible. …”
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Impact of working capital management on the profitability of manufacturing companies listed on the Nigerian Stock Exchange by Aminu, Yusuf

“…Data were obtained from the financial statements of the companies through the Securities and Exchange Commission. Findings from the panel data regression analysis revealed that average collection period and inventory conversion period were significantly negatively related to profitability, which suggests that the shorter the periods the higher the profitability of the manufacturing companies. …”
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IPO in Russia. The challenges and impact of Section 404 of the Sarbanes-Oxley Act on the post IPO management for public Russian companies by Kosulnikova, Regina

“…Apart from straining significant efforts for continuous improvement of company's control and financial reporting systems due to keep credibility and investors' confidence, management must acknowledge its obligation to comply with the American laws and regulations as well as the Security and Exchange Commission (SEC) requirements. The most recent SEC regulation is the Sarbanes-Oxley Act of 2002 enacted in response to the large corporate financial scandals and addressed to new corporate governance rules for public companies. …”
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Corporate governance and financial reporting quality in the Nigerian listed firms : the moderating effect of debt structure by Kibiya, Muhammad Umar

“…This study also finds that the revised Nigerian Securities and Exchange Commission Code of Corporate Governance, 2011 has brought about new regulatory changes that effectively enhance the quality of financial reporting. …”
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A study of financial distress prediction on nonfinancial sector in Pakistan by Hassan, Ehsan Ul

“…The model developed from this study is useful for policymakers at securities and exchange commission, State Bank of Pakistan, commercial banks, and investors. …”
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Relationship between service quality and customer loyalty: mediating effect of customer satisfaction and customer trust in Thailand’s audit firms by Pringviriya, Nuchsara

“…The auditors are under Thailand’s laws and regulations and are approved by the office of the Stock Exchange of Thailand to audit the Securities and Exchange Commission registrants. A total of 507 questionnaires were distributed, and only 296 questionnaires were received. …”
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