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How the Globalization of Capital Markets Has Af...
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How the Globalization of Capital Markets Has Affected the Listing Behavior of Foreign Issuers ab 11.99 € als epub eBook: The Case of Daimler's Listing on the NYSE. 1. Auflage. Aus dem Bereich: eBooks, Wirtschaft,

Anbieter: hugendubel
Stand: 07.04.2020
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How the Globalization of Capital Markets Has Af...
11,99 € *
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How the Globalization of Capital Markets Has Affected the Listing Behavior of Foreign Issuers ab 11.99 EURO The Case of Daimler's Listing on the NYSE. 1. Auflage

Anbieter: ebook.de
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Sarbanes-oxlex Compliance: Case Study Of  Beta ...
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Corporate financial scandals caused the investment community, the business world as well as the US Congress to question and then reform the financial auditing standards through the adoption of an act named Sarbanes-Oxley (SOX). The SOX aim is to restore and maintain confidence in financial reporting and it applies to all companies, including foreign ones, which stocks are listed in US stock markets. The documentation of the internal controls over financial reporting and an annual report on the effectiveness of the controls is among SOX key provisions (Section 404 of SOX Act). Therefore, all companies listed on US stock markets have to comply with Section 404 recommendations. This book gives the general basis on SOX, then an application of SOX compliance project in a listed bank. On a quarterly basis, NYSE listed companies need to report on their financial controls, therefore this book is a good tool for CEOs, CFOs, internal auditors, external auditors, business researchers, business schools, listed banks, investors, law makers, Congress Members and students.

Anbieter: Dodax
Stand: 07.04.2020
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Lockheed Martin
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Lockheed Martin (NYSE: LMT) is a multinational aerospace manufacturer, global security and advanced technology company formed in 1995 by the merger of Lockheed with Martin Marietta. It is headquartered in Bethesda, Maryland, in the Washington Metropolitan Area. Lockheed Martin employs 146,000 people worldwide. Robert J. Stevens is the current Chairman, President, and Chief Executive Officer. Lockheed Martin is the world's largest defense contractor by revenue as of 2008.[1] In 2005, 95% of Lockheed Martin's revenues came from the United States Department of Defense, other U.S. federal government agencies, and foreign military customers. A team led by prime contractor Lockheed Martin won the 2006 Collier Trophy for the development of the F-22 Raptor fighter jet.

Anbieter: Dodax
Stand: 07.04.2020
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Der US-amerikanische Sarbanes-Oxley Act of 2002
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Alle Gesellschaften, die an einer US-Wertpapierbörse notieren, müssen bei der Securities and Exchange Commission (SEC) registriert werden. Diese Emittenten unterliegen verschiedenen Berichterstattungspflichten. Foreign private issuers (ausländische Emittenten) haben ua Jahresberichte (auf Formblatt 20-F) bei der SEC einzureichen. Alle Gesellschaften, die diesen Berichterstattungspflichten unterliegen, werden vom Geltungsbereich des Sarbanes-Oxley Act (SOX) erfasst. Gem Sec 301 SOX haben alle Mitglieder eines Audit Committee (= Ausschuss des board of directors, der das Rechnungswesen, das Finanzberichtswesen und die Abschlussprüfung des Emittenten überwacht) unabhängig zu sein. Mitglieder des board oder Aufsichtsrates dürfen vom Emittenten keine zusätzlichen direkten oder indirekten Vergütungen erhalten. Darüber hinaus darf es sich bei den Board- oder Aufsichtsratsmitgliedern nicht um affiliated persons des Emittenten handeln. Daraus ergeben sich für an der NYSE notierende österreichische Aktiengesellschaften erhebliche Konsequenzen. Aufsichtsratsmitglieder, mit denen das Management einen Beratungsvertrag abschließt, dürfen nicht Mitglieder im Audit Committee sein. Die Tatsache, dass sog affiliated persons nicht als unabhängig gelten, hat Auswirkungen auf die Besetzung der Prüfungsausschüsse (diese sind mit dem Audit Committee vergleichbar) in Konzernen. Die Mitgliedschaft von ehemaligen Vorstandsvorsitzenden und Arbeitnehmervertretern im Audit Committee (im Kontext des SOX und den damit verbundenen SEC-Durchführungsverordnungen) ist ein weiterer Untersuchungsgegenstand. Darüber hinaus wird im Rahmen der Arbeit geprüft, ob die Einrichtung eines institutionalisierten Beschwerdesystems (Mitarbeitern des Emittenten soll es ermöglicht werden, sich über Vorgänge im Zusammenha ng mit dem Rechungswesen, dem internen Kontrollsystem und der Abschlussprüfung zu beschweren, ohne Konsequenzen der Unternehmensführung befürchten zu müssen) durch das Audit Committee mit dem österreichischen Recht kompatibel ist. Im Hinblick auf die bei der SEC eingereichten Jahresberichte (20-F) existieren für die Chief Executive Officers (CEOs) und Chief Financial Officers (CFOs) von foreign private issuers gem Sec 302 und Sec 906 SOX umfangreiche Bestätigungspflichten (certifications). Sie haben persönlich zu bestätigen, dass die bei der SEC eingereichten Berichte richtig bzw vollständig sind, und dass effektive interne Publizitäts- und Finanzkontrollsysteme im Unternehmen installiert worden bzw vorhanden sind. Im Rahmen der Arbeit wird ua geklärt, wer in einer österreichischen AG (und auch in einer österreichischen monistischen SE), die dem SOX unterworfen ist, für die Abgabe der entsprechenden Zertifizierungen herangezogen werden kann bzw muss. Besonders brisant ist die Fragestellung, ob die Gesamtverantwortung des Vorstandes mit der individuellen Bestätigungspflicht vereinbar ist. Darüber hinaus wird untersucht, ob es die durch den SOX geforderte Bestätigungspflicht einem Kläger erleichtert, gegenüber einem beklagten CEO oder CFO im Falle von falschen Bestätigungen (direkt vom CEO oder CFO) Schadenersatz zu erlangen. In diesem Kontext wird vor allem auf Rule 10b-5 und dem Erfordernis von scienter bzw recklessness eingegangen. Schließlich folgt eine Erörterung darüber, ob österreichische Aktionäre im Zusammenhang mit der Bestätigungspflicht in den USA klagen dürfen.

Anbieter: Dodax
Stand: 07.04.2020
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How the Globalization of Capital Markets Has Af...
34,90 CHF *
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Seminar paper from the year 2011 in the subject Economics - Foreign Trade Theory, Trade Policy, grade: Honors, Fordham University School of Law, language: English, abstract: This case study on Daimler's history on the NYSE aims to illustrate how global equity markets have evolved in the past two decades and what the reasons are for companies to raise capital in these global markets. In doing so, the case study proceeds as follows: After a brief introduction in Part I, Part II describes the initial listing of Daimler ADRs on the NYSE in October 1993 and its consequences for Daimler's financial reporting, followed by the reasons that motivated Daimler to come to New York. Part III provides an overview of the legislative and regulatory changes that took place both in Germany and the U.S., and how these developments affected Daimler's decision to terminate its listing on the NYSE in 2010. Part IV investigates how investors today are able to invest in foreign issuers such as Daimler. Finally, the case study concludes by summarizing the reasons for Daimler's delisting and its meaning for the competitiveness of the U.S. public markets in Part V.

Anbieter: Orell Fuessli CH
Stand: 07.04.2020
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Lockheed Martin
25,90 CHF *
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Lockheed Martin (NYSE: LMT) is an American global aerospace, defense, security, and advanced technology company with worldwide interests. It was formed by the merger of Lockheed Corporation with Martin Marietta in March 1995. It is headquartered in Bethesda, Maryland, in the Washington Metropolitan Area. Lockheed Martin employs 123,000 people worldwide. Robert J. Stevens is the current Chairman and Chief Executive Officer. Lockheed Martin is one of the world's largest defense contractors; In 2009, 74% of Lockheed Martin's revenues came from military sales. It received 7.1% of the funds paid out by the Pentagon. Lockheed Martin operates in four business segments. These comprise, with respective percentages of 2009 total net sales of $45.2 billion, Aeronautics (27%), Electronic Systems (27%), Information Systems & Global Solutions (27%), and Space Systems (19%). In 2009 US Government contracts accounted for $38.4 billion (85%), foreign government contracts $5.8 billion (13%), and commercial and other contracts for $900 million (2%). In both 2009 and 2008 the company topped the list of US Federal Contractors. The company has received the Collier Trophy six times. Most recently (in 2001) for being part of developing the X-35/F-35B LiftFan Propulsion System, and again in 2006 for leading the team that developed the F-22 Raptor fighter jet. Lockheed Martin is currently developing the F-35 Lightning II. Merger talks between Lockheed Corporation and Martin Marietta began in March 1994, with the companies announcing their $10 billion planned merger on August 30, 1994. The deal was finalized on March 15, 1995 when the two companies' shareholders approved the merger. The segments of the two companies not retained by the new company formed the basis for the present L-3 Communications, a mid-size defense contractor in its own right. Lockheed Martin later spun off the materials company Martin Marietta Materials. Both companies contributed important products to the new portfolio. Lockheed products included the Trident missile, P-3 Orion, F-16 Fighting Falcon, F-22 Raptor, C-130 Hercules, A-4AR Fightinghawk and the DSCS-3 satellite. Martin Marietta products included Titan rockets, Sandia National Laboratories (management contract acquired in 1993), Space Shuttle External Tank, Viking 1 and Viking 2 landers, the Transfer Orbit Stage (under subcontract to Orbital Sciences Corporation) and various satellite models.

Anbieter: Orell Fuessli CH
Stand: 07.04.2020
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Research in Finance V23
306,00 CHF *
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This volume contains contributions on a range of important issues in current financial research. Topics included are - the performance of fixed income mutual funds in different economic states, the determinants of long-term excess performance of the ADRs on the NYSE, the models for forecasting the Euro/US Dollar exchange rates and the U.S. mutual funds movements, the fragmentation in day and night markets, the market reactions of the U.S.-listed foreign banks to the passage of the GLB Act of 1999, the upper bounds for American options, the spread-based models for the valuation of credit derivatives, the empirical evidence on the evolution of corporate borrowers, the determinants of private debt source, and the underlying causes and resolution policies for the systematic banking crises. This is a valuable addition to the research of finance. It contains contributions from key figures the world of finance; and offers broad coverage.

Anbieter: Orell Fuessli CH
Stand: 07.04.2020
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How the Globalization of Capital Markets Has Af...
14,90 CHF *
ggf. zzgl. Versand

Seminar paper from the year 2011 in the subject Economics - Foreign Trade Theory, Trade Policy, grade: Honors, Fordham University School of Law, language: English, abstract: This case study on Daimler's history on the NYSE aims to illustrate how global equity markets have evolved in the past two decades and what the reasons are for companies to raise capital in these global markets. In doing so, the case study proceeds as follows: After a brief introduction in Part I, Part II describes the initial listing of Daimler ADRs on the NYSE in October 1993 and its consequences for Daimler's financial reporting, followed by the reasons that motivated Daimler to come to New York. Part III provides an overview of the legislative and regulatory changes that took place both in Germany and the U.S., and how these developments affected Daimler's decision to terminate its listing on the NYSE in 2010. Part IV investigates how investors today are able to invest in foreign issuers such as Daimler. Finally, the case study concludes by summarizing the reasons for Daimler's delisting and its meaning for the competitiveness of the U.S. public markets in Part V.

Anbieter: Orell Fuessli CH
Stand: 07.04.2020
Zum Angebot