Tekijät Julkaisun nimi Vuosi Lehden nimi Volyymi Numero Sivut. Journal Of Business Finance & Accounting

Size: px
Start display at page:

Download "Tekijät Julkaisun nimi Vuosi Lehden nimi Volyymi Numero Sivut. Journal Of Business Finance & Accounting 36 9-10 1059-1086"

From this document you will learn the answers to the following questions:

  • How many people were in the European Accounting Review 2009?

  • What type of trading was used in the 2009 earnings announcements?

  • What was the name of the person who was responsible for the information that was collected?

Transcription

1 Tekijät Julkaisun nimi Vuosi Lehden nimi Volyymi Numero Sivut Jarva Henry Do firms manage fair value estimates? an examination of sfas 142 goodwill impairments 2009 Journal Of Business Finance & Accounting Lantto, Anna-Maija and Petri Sahlström Impact of international financial reporting standard adoption on key financial ratios 2009 Accounting And Finance Hyvönen Timo, Järvinen Janne, Pellinen Jukka, Rahko Tapani Institutional logics, ICT and stability of management accounting 2009 The European Accounting Review Kallunki Juha-Pekka, Nilsson Henrik, Peltoniemi Janne Regulated and unregulated insider trading around earnings announcements 2009 European Journal Of Law And Economics Järvinen Janne Pyykkö Elina Kallunki Juha-Pekka, Pyykkö Elina, Laamanen Tomi Shifting NPM agendas and management accountants' occupational identities 2009 Stock market valuation of R&D spending of firms acquiring targets from technologically abundant countries 2009 Stock market valuation, profitability and R&D spending of the firm: The effect of technology mergers and acquisitions 2009 Accounting, Auditing And Accountability Journal Journal Of Multinational Financial Management Journal Of Business Finance And Accounting Mirjam Lehenkari The hedonic editing hypothesis: evidence from the finnish stock market 2009 The Journal Of Behavioral Finance Nikkinen, Jussi, Petri Sahlström, Karri Takko and Janne Äijö Turn-of-the-month and intramonth anomalies and U.S. macroeconomic news announcements on the thinly traded finnish stock market 2009 International Journal Of Economics And Finance

2 Kallunki, Juha-Pekka, Nilsson Henrik, Hellström Jörgen Bagaeva, Alexandra; Kallunki, Juha-Pekka & Why do insiders trade? Evidence based on unique data on Swedish insiders 2009 Can investors rely on the quality of earnings figures published by listed and non-listed Russian firms? 2008 Journal Of Accounting And Economics International Journal Of Accounting, Auditing And Performance Evaluation Capital budgeting methods, management control systems and the R&D intensity of the firm 2008 International Journal Of Accounting And Finance Design of MACS in growth and revival stages of the organizational life-cycle 2008 Do organizational life-cycle and venture capital investors affect the management control systems used by the firm 2008 & Management Advances In Accounting, Incorporating Advances In International Accounting Kallunki, Juha-Pekka & Effect of organizational life cycle stage on the use of activity-based costing 2008 Management Accounting Research Bagaeva, Alexandra Examination of the effect of international investors an accounting information quality in Russia 2008 Advances In Accounting, Incorporating Advances In International Accounting Karjalainen, Pasi R&D investments: the effects of different financial environments on firm profitability 2008 Journal Of Multinational Financial Management Moilanen, Sinikka Role of accounting and an intermediate subsidiary in the management control system 2008 Management Accounting Research

3 Moilanen, Sinikka Role of accounting in the management control system: a case study of a family-led firm 2008 & Management Nikkinen, J.; Omran, M. M.; Sahlström, Petri & Äijö, J. Stock returns and volatility following the september 11 attacks: evidence from 53 equity markets 2008 International Review Of Financial Analysis Nikkinen, Jussi, Mohammed Omran, Petri Sahlström and Janne Äijö The effects of U.S. macroeconomic news announcements on emerging stock markets in the Asia-Pacific region 2008 Asia Pasific Journal Of Economics And Business Hyvönen, T; Järvinen, Janne & Pellinen, J. Virtual integration - the management control system in a multinational enterprise 2008 Management Accounting Research Peltoniemi, Janne Benefits of relationship banking: evidence from small business financing in Finland 2007 Journal Of Financial Services Research Peltoniemi, Janne Collateral requirements and relationship banking: empirical evidence from unique Finnish credit-files 2007 Liiketaloudellinen Aikakauskirja Nikkinen, J.; Sahlström, Petri & Äijö, J. Karjalainen, Pasi Do the US macroeconomic news announcements explain turn-of-the-month and intramonth anomalies on European stock markets 2007 Economic relevance and determinants of R&D capital in different financial systems 2007 Journal Of Applied Business And Economics International Journal Of Accounting, Auditing And Performance Evaluation Booth, G. G.; Orkunt M. D.; Kallunki, Juha- Pekka & Sahlström, Petri Entrepreneurial stock brokering and switching costs 2007 The Journal Of Entrepreneurial Finance & Business Ventures

4 Moilanen, Sinikka Knowledge translation in management accounting and control: a case study of a multinational firm in transitional economies 2007 European Accounting Review Kallunki, Juha-Pekka; Sahlström, Petri & Zerni, Mikko Propensity to switch auditors and strictness of legal liability environment: the role of audit mispricing 2007 International Journal Of Auditing Nikkinen, J.; Sahlström, Petri & Äijö, J. Luoma, M.; Sahlström, Petri & Ruuhela, R. Turn-of-the-month and intramonth effects: explanation from the important macroeconomic news announcements 2007 Journal Of Futures Markets Alternative estimation method of the equity risk premium using financial statements and market data 2006 Advances In Accounting Hyvönen, T. & Järvinen, Janne Contract-based budgeting in health care: a study of the institutional processes of accounting change 2006 European Accounting Review Nikkinen, J.; Omran, M.; Sahlström, Petri & Äijö, J. Global stock market reactions to scheduled U.S. macroeconomic news announcements 2006 Global Finance Journal Vieru, Markku; Perttunen, Jukka & Schadewitz, H. How investors trade around interim earnings announcements 2006 Journal Of Business Finance & Accounting Nikkinen, J.; Sahlström, Petri & Vähämaa, S. Järvinen, Janne Implied volatility linkages among major European currencies 2006 Institutional pressures for adopting new cost accounting systems in Finnish hospitals: two longitudinal case studies 2006 Journal Of International Financial Markets, Institutions & Money Financial Accountability & Management

5 Low-intensity R&D and capital budgeting decisions in it firms 2006 Advances In Management Accounting Järvinen, Janne Management accounting and organizational change in a non-profit hospital 2006 Journal For Public And Nonprofit Services / Zögu Beiheft Hyvönen, T.; Järvinen, Janne & Pellinen, J. Role of standard software packages in mediating management accounting knowledge 2006 & Management Kallunki, Juha-Pekka; Nikkinen, J.; Sahlström, Petri & Wichmann, K. Should there exist secondary markets for executive stock options 2006 Accounting & Finance Hyvönen, Johanna Adoption and benefits of management accounting systems: evidence from Finland and Australia 2005 Advances In International Accounting Kallunki, Juha-Pekka; Karjalainen, Pasi & Martikainen, M. Investments in human capital in different institutional environments 2005 Advances In International Accounting Tikkanen, H.; Lamberg, J-A.; Parviainen, P. & Kallunki, Juha-Pekka Hyvönen, T.; Järvinen, Janne; Oulasvirta, L. & Pellinen, J. Vieru, Markku Managerial cognition, action and the business model of the firm 2005 Management Decision Taloushallinnon palvelukeskukset kunnissa - organisoituminen ja sen taustat kolmessa pioneerikunnassa 2005 Kunnallistieteellinen Aikakauskirja Use of different trading environments around interim earnings announcements on the Helsinki stock exchange 2003 Multinational Finance Journal

Innofactor Plc's interim report for January 1 September 30, 2011 (IFRS)

Innofactor Plc's interim report for January 1 September 30, 2011 (IFRS) INTERIM REPORT Q3/2011 1(28) Stock Exchange Release November 1, 2011, at 8:30 Finnish time 's interim report for January 1 September 30, 2011 (IFRS) Summary Innofactor group's key figures for July 1 September

More information

German Jordanian University School of Management and Logistics Sciences. International Accounting Department. Courses Description

German Jordanian University School of Management and Logistics Sciences. International Accounting Department. Courses Description German Jordanian University School of Management and Logistics Sciences International Accounting Department Courses Description Degree: B.A. in International Accounting 2014-15 ACC101 Principles of Accounting

More information

International Journal of Business, Accounting and Finance. International Review of Economics & Finance - Quarterly ISSN: 1059-0560

International Journal of Business, Accounting and Finance. International Review of Economics & Finance - Quarterly ISSN: 1059-0560 UNIVERSITY OF TEXAS AT TYLER ACCEPTABLE LIST OF PEER REVIEWED FINANCE JOURNALS EXCEPTIONAL JOURNALS (24) Emerging Markets Review - Quarterly ISSN: 1566-0141 Financial Analysts Journal Financial Management

More information

Corporate Governance Statement 2011

Corporate Governance Statement 2011 1 (10) Corporate Governance Statement 2011 SRV Group Plc s corporate governance is based on Finnish legislation, SRV Group Plc s Articles of Association and the 2010 Finnish Corporate Governance Code for

More information

PONSSE PLC, STOCK EXCHANGE RELEASE, 26 OCTOBER 2010, 9:00 a.m. PONSSE S INTERIM REPORT FOR 1 JANUARY 30 SEPTEMBER 2010

PONSSE PLC, STOCK EXCHANGE RELEASE, 26 OCTOBER 2010, 9:00 a.m. PONSSE S INTERIM REPORT FOR 1 JANUARY 30 SEPTEMBER 2010 PONSSE PLC, STOCK EXCHANGE RELEASE, 26 OCTOBER 2010, 9:00 a.m. PONSSE S INTERIM REPORT FOR 1 JANUARY 30 SEPTEMBER 2010 - Net sales were EUR 171.8 (Q1-Q3/2009 EUR 98.9) million. - Q3 net sales were EUR

More information

Global stock market reactions to scheduled U.S. macroeconomic news announcements

Global stock market reactions to scheduled U.S. macroeconomic news announcements Global Finance Journal 17 (2006) 92 104 Global stock market reactions to scheduled U.S. macroeconomic news announcements Jussi Nikkinen a, Mohammed Omran b, Petri Sahlström c,, Janne Äijö a a University

More information

TECHNOPOLIS PLC STOCK EXCHANGE RELEASE July 20, 2007 at 11.45 a.m.

TECHNOPOLIS PLC STOCK EXCHANGE RELEASE July 20, 2007 at 11.45 a.m. TECHNOPOLIS PLC STOCK EXCHANGE RELEASE July 20, 2007 at 11.45 a.m. TECHNOPOLIS GROUP INTERIM REPORT, January 1 - June 30, 2007 Highlights of 1-6/2007 compared with corresponding period of 2006: - Group's

More information

SSH COMMUNICATIONS SECURITY CORPORATION FINANCIAL STATEMENT RELEASE, JANUARY 1 MARCH 31, 2016

SSH COMMUNICATIONS SECURITY CORPORATION FINANCIAL STATEMENT RELEASE, JANUARY 1 MARCH 31, 2016 SSH COMMUNICATIONS SECURITY CORPORATION FINANCIAL STATEMENT RELEASE April 21, 2016 AT 9:00 A.M SSH COMMUNICATIONS SECURITY CORPORATION FINANCIAL STATEMENT RELEASE, JANUARY 1 MARCH 31, 2016 January March

More information

Year ended 31 Dec 2009

Year ended 31 Dec 2009 PACE PLC CHANGE OF FUNCTIONAL AND PRESENTATIONAL CURRENCY AND COMPARATIVES RE-PRESENTED IN US DOLLARS Introduction Pace announced at the time of its preliminary results announcement that the Board had

More information

Oulu Business School Courses in English 2015-2016 Note: preliminary course information, changes may occur Updated: 25.2.2015

Oulu Business School Courses in English 2015-2016 Note: preliminary course information, changes may occur Updated: 25.2.2015 Oulu Business School Courses in English 2015-2016 Note: preliminary course information, changes may occur Updated: 25.2.2015 Courses in English for exchange students This course catalogue includes descriptions

More information

Teleste Corporation Interim Report 1.1. 30.9.2002

Teleste Corporation Interim Report 1.1. 30.9.2002 Teleste Corporation Interim Report 1.1. 30.9.2002 Teleste Corporation Interim Report 1.1. 30.9.2002 The decline in network operators investments in Teleste s core business has not eased off Market outlook

More information

HKScan s Corporate Governance Statement 2014

HKScan s Corporate Governance Statement 2014 HKScan s Corporate Governance Statement 2014 COMPLIANCE WITH THE CORPORATE GOVERNANCE CODE Corporate governance in HKScan Corporation ( HKScan or the Company ) is based on Finnish legislation, HKScan s

More information

The Methodology presented is a short public version.

The Methodology presented is a short public version. April 2015, Frankfurt am Main. METHODOLOGY FOR ASSIGNING CORPORATE CREDIT RATINGS (NON- FINANCIAL NON-HOLDING COMPANIES) SHORT VERSION 1. General definitions The Methodology presented is a short public

More information

Course Syllabus For Banking and Financial Management Department

Course Syllabus For Banking and Financial Management Department For Banking and Financial Management Department School Year First Year First year Second year Third year Fifth year Fifth year Fifth year Fifth year Name of course Financial Accounting principles Intermediate

More information

Intraday Trading Behavior around Interim Earnings Announcements on the Helsinki Stock Exchange

Intraday Trading Behavior around Interim Earnings Announcements on the Helsinki Stock Exchange LTA 1/00 P. 109 137 MARKKU VIERU Intraday Trading Behavior around Interim Earnings Announcements on the Helsinki Stock Exchange ABSTRACT The article finds evidence from the Helsinki Stock Exchange that

More information

Condensed consolidated income statement

Condensed consolidated income statement RESTATED AND PREVIOUSLY COMMUNICATED (OLD) QUARTERLY INFORMATION FOR Fortum signed the agreement to sell its Swedish distribution business on 13 March 2015, which concludes Fortum s divestment of its electricity

More information

Last update: December 19, 2013. Global Master of Finance Dual Degree Course Descriptions. Foundation Courses. FIN B62 510. Introduction to Finance

Last update: December 19, 2013. Global Master of Finance Dual Degree Course Descriptions. Foundation Courses. FIN B62 510. Introduction to Finance Last update: December 19, 2013 Global Master of Finance Dual Degree Course Descriptions Foundation Courses FIN B62 510. Introduction to Finance The main topics to be covered in this course are (1) principles

More information

Department of Accounting and Finance

Department of Accounting and Finance Department of Accounting and Finance Modules, other than Introductory modules may have pre-requisites or co-requisites (please, see module descriptions below) and a student must have undertaken and passed

More information

Standard Chartered today releases its Interim Management Statement for the third quarter of 2015.

Standard Chartered today releases its Interim Management Statement for the third quarter of 2015. Standard Chartered PLC Interim Management Statement 3 November 2015 Standard Chartered today releases its Interim Management Statement for the third quarter of 2015. Bill Winters, Group Chief Executive,

More information

ACCOUNTING STANDARD 23 (AS - 23) Accounting for Investments in Associates in Consolidated Financial Statements

ACCOUNTING STANDARD 23 (AS - 23) Accounting for Investments in Associates in Consolidated Financial Statements ACCOUNTING STANDARD 23 (AS - 23) Accounting for Investments in Associates in Consolidated Financial Statements Commencement AS - 23 comes into effect from April 1,2002. Objective The standard explains

More information

Consolidation Accounting

Consolidation Accounting Consolidation Accounting Indian GAAP Sailesh Patel (CA) Topics to be discussed: Why consolidation Consolidation Requirement Definition of subsidiary, associate, joint venture Exclusion from consolidation

More information

Master level courses in Töölö 2015-2016

Master level courses in Töölö 2015-2016 Master level courses in Töölö 2015-2016 Course code and name Group Day Time Room Lecturer Weeks 71E00200 Communication in Strategy Work L01 Wed 10:15-13:00 C-331 Pekka Pälli 44-45, 47-49 71E00200 Communication

More information

SSH COMMUNICATIONS SECURITY CORPORATION INTERIM REPORT RELEASE, JANUARY 1 SEPTEMBER 30, 2015

SSH COMMUNICATIONS SECURITY CORPORATION INTERIM REPORT RELEASE, JANUARY 1 SEPTEMBER 30, 2015 SSH COMMUNICATIONS SECURITY CORPORATION INTERIM REPORT RELEASE October 22, AT 9:00 A.M SSH COMMUNICATIONS SECURITY CORPORATION INTERIM REPORT RELEASE, JANUARY 1 SEPTEMBER 30, July September : +12.8 % net

More information

PHD PROGRAM IN FINANCE COURSE PROGRAMME AND COURSE CONTENTS

PHD PROGRAM IN FINANCE COURSE PROGRAMME AND COURSE CONTENTS PHD PROGRAM IN FINANCE COURSE PROGRAMME AND COURSE CONTENTS I. Semester II. Semester FINC 601 Corporate Finance 8 FINC 602 Asset Pricing 8 FINC 603 Quantitative Methods in Finance 8 FINC 670 Seminar 4

More information

Australian Business Deans Council - Journal Ratings List Accounting and Finance (Tier)

Australian Business Deans Council - Journal Ratings List Accounting and Finance (Tier) Australian Business Deans Council - Journal Ratings List Accounting and Finance (Tier) Journal Name ISSN Discipline Area Final Recommended Ranking Accounting Organizations and Society 0361-3682 ACCOUNTING

More information

The Board of Directors summons an Extraordinary General Meeting when it considers it necessary or when required by the law.

The Board of Directors summons an Extraordinary General Meeting when it considers it necessary or when required by the law. Page 1 / 5 RESTAMAX PLC CORPORATE GOVERNANCE STATEMENT 2014 The governance of Restamax Plc (hereafter the Company ) is based on the Company s Articles of Association, Finnish law (Companies Act and security

More information

Gazit-Globe Reports Year-End and Fourth Quarter 2015 Financial Results

Gazit-Globe Reports Year-End and Fourth Quarter 2015 Financial Results Gazit-Globe Ltd. For additional information: 1 HaShalom Rd. Adi Jemini Tel Aviv, Israel 67892 CFO, Gazit-Globe +972 3 694 8000 FOR IMMEDIATE RELEASE: Gazit-Globe Reports Year-End and Fourth Quarter 2015

More information

Stock Exchange Release February 24, 2011 at 8.00 am (CET+1) 1/7

Stock Exchange Release February 24, 2011 at 8.00 am (CET+1) 1/7 February 24, 2011 at 8.00 am (CET+1) 1/7 Kemira Oyj: Notice of Annual General Meeting The shareholders of Kemira Oyj ( Kemira ) are invited to the Annual General Meeting to be held on Tuesday, March 22,

More information

ING Bank N.V. Certificates Programme

ING Bank N.V. Certificates Programme FOURTH SUPPLEMENT DATED 9 MAY 2014 UNDER THE CERTIFICATES PROGRAMME ING Bank N.V. (Incorporated in The Netherlands with its statutory seat in Amsterdam) Certificates Programme This Supplement (the Supplement

More information

Consolidated Financial Results for the Fiscal Year Ended March 31, 2016 [under Japanese GAAP]

Consolidated Financial Results for the Fiscal Year Ended March 31, 2016 [under Japanese GAAP] This English version is a translation of the original Japanese document and is only for reference purposes. In the case where any differences occur between the English version and the original Japanese

More information

THE VALUE OF RELATIONSHIP BANKING Empirical evidence on small business financing in Finnish credit markets

THE VALUE OF RELATIONSHIP BANKING Empirical evidence on small business financing in Finnish credit markets THE VALUE OF RELATIONSHIP BANKING Empirical evidence on small business financing in Finnish credit markets JANNE PELTONIEMI Faculty of Economics and Business Administration, Department of Accounting and

More information

Orc Software AB Interim report January 1 March 31, 2005

Orc Software AB Interim report January 1 March 31, 2005 Orc Software AB Interim report January 1 March 31, 2005 Revenue for January-March 2005 increased by 2 percent compared to the equivalent period in the previous year and amounted to SEK 66 (65) million.

More information

Danske Invest Compass Equity Fund

Danske Invest Compass Equity Fund Danske Invest Compass Equity Fund Solution Funds Fund Regulations The Finnish Financial Supervision Authority approved the Regulations on 18 October, 2012. These Regulations are valid as of 19 December,

More information

Accounting and Finance

Accounting and Finance 281 ACCOUNTING AND FINANCE Chair: Stephen J. Bukowy Faculty: Victor Bahhouth, Richard S. Barnes 1, Sharon L. Bell, Ollie G. Bishop, Yu-Ho Chi, David O. Fricke, Rebecca Gonzalez, Mohammad Rahman, Craig

More information

UNIVERSAL OUTDOOR MEDIA GROUP PLC SEMI- ANNUAL ACCOUNTS STATEMENT AND MANAGEMENT REPORT (Unaudited) 31 DECEMBER 2014

UNIVERSAL OUTDOOR MEDIA GROUP PLC SEMI- ANNUAL ACCOUNTS STATEMENT AND MANAGEMENT REPORT (Unaudited) 31 DECEMBER 2014 UNIVERSAL OUTDOOR MEDIA GROUP PLC SEMI- ANNUAL ACCOUNTS STATEMENT AND MANAGEMENT REPORT (Unaudited) INTERIM MANAGEMENT REPORT Chairman Statement Your Board announces the Group s unaudited interim results

More information

INTERIM REPORT 1.1.-30.6.2004

INTERIM REPORT 1.1.-30.6.2004 INTERIM REPORT 1.1.-30.6.2004 RAUTE OYJ 1 (9) RAUTE OYJ S INTERIM REPORT FOR JANUARY 1 JUNE 30, 2004 Net sales MEUR 41.9 (MEUR 33.0) and operating profit MEUR 4.1 (MEUR -7.4) increased. Net sales of current

More information

Curriculum for the Bachelor Degree in Accounting

Curriculum for the Bachelor Degree in Accounting Curriculum for the Bachelor Degree in The curriculum for the B.S.c. degree in (12) credit hours are distributed as follows:- No. 1 2 4 University Compulsory Elective Faculty Specialization Compulsory Elective

More information

Goldman Sachs U.S. Financial Services Conference 2012

Goldman Sachs U.S. Financial Services Conference 2012 Goldman Sachs U.S. Financial Services Conference 2012 Steven A. Kandarian Chairman, President & Chief Executive Officer December 4, 2012 Cautionary Statement on Forward Looking Statements and Non-GAAP

More information

Accounting for Multiple Entities

Accounting for Multiple Entities King Saud University College of Administrative Science Department of Accounting 2 nd Semester, 1426-1427 Accounting for Multiple Entities Chapter 15 Prepared By: Eman Al-Aqeel Professor : Dr: Amal Fouda

More information

Corporate Governance Statement

Corporate Governance Statement Corporate Governance Statement General issues This Statement has been issued separately from the company s operating and financial review. Digia Plc s ( Digia ) corporate governance system is based on

More information

FINANCE AND BUSINESS ECONOMICS. Elective Course Guide for Marshall Graduate Students. October 2013

FINANCE AND BUSINESS ECONOMICS. Elective Course Guide for Marshall Graduate Students. October 2013 FINANCE AND BUSINESS ECONOMICS Elective Course Guide for Marshall Graduate Students 2014 October 2013 1 FINANCE AND BUSINESS ECONOMICS DEPARTMENT GRADUATE ELECTIVES 2014 Marshall graduate students are

More information

Impact of Scheduled U.S. Macroeconomic News on Stock Market Uncertainty: A Multinational Perspecive *

Impact of Scheduled U.S. Macroeconomic News on Stock Market Uncertainty: A Multinational Perspecive * 1 Impact of Scheduled U.S. Macroeconomic News on Stock Market Uncertainty: A Multinational Perspecive * Jussi Nikkinen University of Vaasa, Finland Petri Sahlström University of Vaasa, Finland This study

More information

Consolidated Profit and Loss Account for the year ended 31 December 2002

Consolidated Profit and Loss Account for the year ended 31 December 2002 Consolidated Profit and Loss Account for the year ended 31 December 2002 -------------------2002------------------ -------------------2001------------------ Note Results from Other items Total Results

More information

Digia s first quarter 2013: Closure of contract engineering business continued to affect the net sales, leading to slightly negative operating profit

Digia s first quarter 2013: Closure of contract engineering business continued to affect the net sales, leading to slightly negative operating profit Digia s first quarter 2013: Closure of contract engineering business continued to affect the net sales, leading to slightly negative operating profit Summary January-March Consolidated net sales: EUR 23.5

More information

LAFE CORPORATION LIMITED Un-audited Q1 2014 Financial Statement and Dividend Announcement (All in US Dollars)

LAFE CORPORATION LIMITED Un-audited Q1 2014 Financial Statement and Dividend Announcement (All in US Dollars) LAFE CORPORATION LIMITED Un-audited Q1 2014 Financial Statement and Dividend Announcement (All in US Dollars) PART I INFORMATION REQUIRED FOR ANNOUNCEMENTS OF QUARTERLY (Q1, Q2 & Q3), HALF-YEAR AND FULL

More information

Statement of Financial Accounting Standards No. 7. Consolidated Financial Statements

Statement of Financial Accounting Standards No. 7. Consolidated Financial Statements Statement of Financial Accounting Standards No. 7 Statement of Financial Accounting Standards No. 7 Consolidated Financial Statements 30 November 2004 Translated by Wei-heng Lin, Associate Professor (Chung

More information

For personal use only

For personal use only TREASURY GROUP LTD ABN 39 006 708 792 AND CONTROLLED ENTITIES PRELIMINARY FINAL REPORT FOR THE YEAR ENDED 30 JUNE 2015 PROVIDED TO THE ASX UNDER LISTING RULE 4.3A Rule 4.3A Name of entity Treasury Group

More information

EMPRESARIA GROUP PLC

EMPRESARIA GROUP PLC 5 September EMPRESARIA GROUP PLC Half Yearly Results for the six months ended Empresaria Group plc ( Empresaria or the Group, AIM: EMR), the international specialist staffing group announces its unaudited

More information

Diploma in International Financial Reporting Standards (IFRSs)

Diploma in International Financial Reporting Standards (IFRSs) Chartered Accountants Ireland Diploma in International Financial Reporting Standards (IFRSs) Objective This Diploma is designed to provide qualified Chartered Accountants with the opportunity to enhance

More information

SUB: STANDARD CHARTERED PLC (THE "COMPANY") STOCK EXCHANGE ANNOUNCEMENT

SUB: STANDARD CHARTERED PLC (THE COMPANY) STOCK EXCHANGE ANNOUNCEMENT April 26, 2016 To, Ms. D'souza AVP, Listing Department National Stock Exchange of India Exchange Plaza Bandra Complex Bandra (East) 400 001 Limited SUB: STANDARD CHARTERED PLC (THE "COMPANY") STOCK EXCHANGE

More information

Accounting and Management Information Systems Course Descriptions

Accounting and Management Information Systems Course Descriptions Accounting and Management Information Systems Course Descriptions Accounting Course Descriptions ACCT 110 Introduction to Financial Accounting This introductory course to financial accounting aims to develop

More information

Master of Business Administration Program in the Faculty of Business Administration and Economics

Master of Business Administration Program in the Faculty of Business Administration and Economics Master of Business Administration Program in the Faculty of Business Administration and Economics The Faculty of Business Administration and Economics at Haigazian University offers a degree program leading

More information

Master of Business Administration Program in the Faculty of Business Administration and Economics

Master of Business Administration Program in the Faculty of Business Administration and Economics Master of Business Administration Program in the Faculty of Business Administration and Economics The Faculty of Business Administration and Economics at Haigazian University offers a degree program leading

More information

Q3 2012. CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS FOR THE 9 MONTHS ENDED 30 September 2012

Q3 2012. CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS FOR THE 9 MONTHS ENDED 30 September 2012 Q3 2012 CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS FOR THE 9 MONTHS ENDED 30 September 2012 Consolidated statement of financial position As at 30 September 2012 in thousands of Qatari Riyals 30

More information

www.pwc.fi Transparency report 2014

www.pwc.fi Transparency report 2014 www.pwc.fi Transparency report 2014 Registered office: Helsinki Business ID: 0486406-8 PricewaterhouseCoopers Oy Contents Organisation 3 Partners 6 Quality assurance system 7 PricewaterhouseCoopers Oy

More information

EVLI SWEDEN EQUITY INDEX FUND

EVLI SWEDEN EQUITY INDEX FUND EVLI SWEDEN EQUITY INDEX FUND FUND-SPECIFIC RULES The fund rules consist of fund-specific rules and common rules based on the UCITS IV Directive. 1 The Fund The name of the mutual fund will be Sijoitusrahasto

More information

Graduate Business Programs SDSU College of Business Administration. MBA Program of Study Worksheet. Finance Specialization

Graduate Business Programs SDSU College of Business Administration. MBA Program of Study Worksheet. Finance Specialization Graduate Business Programs SDSU College of Business Administration MBA Program of Study Worksheet Finance Specialization Program of Study Worksheet: MBA Finance Specialization The MBA requires a 30 48

More information

The Finnish Stock Market: A Survey of Some Empirical Evidence and its Practical Relevance

The Finnish Stock Market: A Survey of Some Empirical Evidence and its Practical Relevance LTA 4/97 J-P. KALLUNKI LTA M. 4/97 MARTIKAINEN P. 474 495 T. MARTIKAINEN P. YLI-OLLI JUHA-PEKKA KALLUNKI, MINNA MARTIKAINEN, TEPPO MARTIKAINEN AND PAAVO YLI-OLLI The Finnish Stock Market: A Survey of Some

More information

ACTA ESSAYS ON INVESTOR BEHAVIOR AND TRADING ACTIVITY UNIVERSITATIS OULUENSIS G 28. Petri Kyröläinen OULU 2007 OECONOMICA

ACTA ESSAYS ON INVESTOR BEHAVIOR AND TRADING ACTIVITY UNIVERSITATIS OULUENSIS G 28. Petri Kyröläinen OULU 2007 OECONOMICA OULU 2007 G 28 ACTA Petri Kyröläinen UNIVERSITATIS OULUENSIS G OECONOMICA ESSAYS ON INVESTOR BEHAVIOR AND TRADING ACTIVITY FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, DEPARTMENT OF ACCOUNTING AND

More information

Consolidated Financial Review for the Second Quarter Ended September 30, 2014

Consolidated Financial Review for the Second Quarter Ended September 30, 2014 Consolidated Financial Review for the Second Quarter Ended September 30, 2014 TOKYO ELECTRON Oct 29, 2014 Company name: Tokyo Electron Limited URL: http://www.tel.com Telephone number: (03) 5561-7000 Stock

More information

MANDATUM LIFE INSURANCE BALTIC SE

MANDATUM LIFE INSURANCE BALTIC SE MANDATUM LIFE INSURANCE BALTIC SE INTERIM REPORT 1-3Q/2010 Business name: MANDATUM LIFE INSURANCE BALTIC SE Commercial registry code: 10561490 Address: Viru väljak 2, 10111 Tallinn Telephone: 6812 300

More information

OPEN JOINT-STOCK COMPANY RUSSIAN TRADING SYSTEM STOCK EXCHANGE

OPEN JOINT-STOCK COMPANY RUSSIAN TRADING SYSTEM STOCK EXCHANGE OPEN JOINT-STOCK COMPANY RUSSIAN TRADING SYSTEM STOCK EXCHANGE Summary consolidated financial statements derived from the audited consolidated financial statements for the year ended 31 December 2010 Summary

More information

Interim report. January 1 September 30, 2010

Interim report. January 1 September 30, 2010 Interim report January 1 September 30, 2010 1/23 RAUTE CORPORATION INTERIM REPORT JANUARY 1 SEPTEMBER 30, 2010 The Group s net sales, EUR 49.5 million (MEUR 29.0), increased 71% on the comparison period.

More information

MANDATUM LIFE INSURANCE BALTIC SE

MANDATUM LIFE INSURANCE BALTIC SE MANDATUM LIFE INSURANCE BALTIC SE INTERIM REPORT 1-4Q/2011 Business name: MANDATUM LIFE INSURANCE BALTIC SE Commercial registry code: 10561490 Address: Viru väljak 2, 10111 Tallinn Telephone: 6812 300

More information

Consolidated Financial Results for Six Months Ended September 30, 2007

Consolidated Financial Results for Six Months Ended September 30, 2007 Consolidated Financial Results for Six Months Ended September 30, 2007 SOHGO SECURITY SERVICES CO., LTD (URL http://ir.alsok.co.jp/english) (Code No.:2331, TSE 1 st Sec.) Representative: Atsushi Murai,

More information

MILLICOM INTERNATIONAL CELLULAR S.A.

MILLICOM INTERNATIONAL CELLULAR S.A. MILLICOM INTERNATIONAL CELLULAR S.A. FOR IMMEDIATE RELEASE April 10, 2003 MILLICOM INTERNATIONAL CELLULAR S.A. FINAL AUDITED RESULTS FOR THE YEAR ENDED DECEMBER 31, 2002 New York, London and Luxembourg

More information

JT Family Holding Oy

JT Family Holding Oy [This is unofficial translation from Finnish original] JT Family Holding Oy ANNUAL REPORT 31.12.2012 ANNUAL REPORT 31.12.2012 page Board of Director s Review 3 Consolidated income statement 7 Consolidated

More information

JOURNAL RECOMMENDATIONS FOR ACADEMIC PUBLICATION. Alphabetical order

JOURNAL RECOMMENDATIONS FOR ACADEMIC PUBLICATION. Alphabetical order JOURNAL RECOMMENDATIONS FOR ACADEMIC PUBLICATION Alphabetical order Ninth Edition February 2012 INTRODUCTION This list provides guidelines for staff on which journals they should consider submitting their

More information

Master in Accounting. Course Discription. and Administrative Sciences. Research Methods in Accounting ( 1303710)

Master in Accounting. Course Discription. and Administrative Sciences. Research Methods in Accounting ( 1303710) Department of Accounting - Course Description- Faculty of Economics and Administrative Sciences Course Discription Master in Accounting Research Methods in Accounting ( 1303710) This course aims at introducing

More information

Verifone Reports Results for the Second Quarter of Fiscal 2016

Verifone Reports Results for the Second Quarter of Fiscal 2016 Verifone Reports Results for the Second Quarter of Fiscal 2016 SAN JOSE, Calif. (BUSINESS WIRE) Verifone (NYSE: PAY), a world leader in payments and commerce solutions, today announced financial results

More information

Making progress towards our objectives

Making progress towards our objectives Making progress towards our objectives Scotiabank Financials Summit 2013 Donald A. Guloien President and Chief Executive Officer September 5, 2013 Caution regarding forward-looking statements This presentation

More information

MBA IQ Course Syllabus

MBA IQ Course Syllabus MBA IQ Course Syllabus Module 1: General Management, Leadership, and Strategy Understand Scope & Nature of Corporate Strategies Understand Importance of Planning & Organizing Skills Understand Importance

More information

(Unofficial Translation) Consolidated Summary Report under Japanese GAAP for the Nine Months Ended December 31, 2011 February 13, 2012

(Unofficial Translation) Consolidated Summary Report under Japanese GAAP for the Nine Months Ended December 31, 2011 February 13, 2012 (Unofficial Translation) Consolidated Summary Report under Japanese GAAP for the Nine Months Ended December 31, 2011 February 13, 2012 Company Name: The Dai-ichi Life Insurance Company, Limited Stock exchange

More information

Keep Decypha-ing! What s in it for You?

Keep Decypha-ing! What s in it for You? What s in it for You? Decypha is a comprehensive financial platform offering decision-enabling intelligence on the MENA region and even beyond. It has been designed using global best practices for investment

More information

Closing Announcement of First Quarter of the Fiscal Year Ending March 31, 2016 [Japanese Standards] (Consolidated)

Closing Announcement of First Quarter of the Fiscal Year Ending March 31, 2016 [Japanese Standards] (Consolidated) Closing Announcement of First Quarter of the Fiscal Year Ending March 31, 2016 [Japanese Standards] (Consolidated) August 4, 2015 Name of Listed Company: Arisawa Mfg. Co., Ltd. Listed on the Tokyo Stock

More information

The Independent Order of Foresters Year ended December 31, 2013. financial highlights

The Independent Order of Foresters Year ended December 31, 2013. financial highlights The Independent Order of Foresters Year ended December 31, financial highlights Our financial strength Financial highlights for the year ended December 31, (All amounts are in Canadian dollars, unless

More information

SCHEME OF STUDY MBA 3.5 YEAR PROGRAM

SCHEME OF STUDY MBA 3.5 YEAR PROGRAM International Islamic University Faculty of Management Sciences SCHEME OF STUDY MBA 3.5 YEAR PROGRAM SUMMARY: General Courses 12 Undergraduate Core Courses 60 Graduate Core Courses 15 Graduate Specialization

More information

Consolidated Interim Earnings Report

Consolidated Interim Earnings Report Consolidated Interim Earnings Report For the Six Months Ended 30th September, 2003 23th Octorber, 2003 Hitachi Capital Corporation These financial statements were prepared for the interim earnings release

More information

Scotiabank Financials Summit 2013

Scotiabank Financials Summit 2013 Scotiabank Financials Summit 2013 Dean A. Connor President and Chief Executive Officer Thursday, September 5, 2013 - Toronto Forward-looking statements Certain statements in this presentation, including,

More information

Exhibit 1. General Motors Company and Subsidiaries Supplemental Material (Unaudited)

Exhibit 1. General Motors Company and Subsidiaries Supplemental Material (Unaudited) Exhibit 1 General Motors Company and Subsidiaries The accompanying tables and charts include earnings before interest and taxes adjusted for special items, presented net of noncontrolling interests (EBIT-adjusted)

More information

Consolidated Financial Results for the nine months of Fiscal Year 2010

Consolidated Financial Results for the nine months of Fiscal Year 2010 Consolidated Financial Results for the nine months of Fiscal Year 2010 (Fiscal Year 2010: Year ending March 31, 2010) Noritake Co., Limited Company Name Stock Exchange Listings Tokyo, Nagoya Code Number

More information

RAUTE OYJ S FINANCIAL STATEMENTS FOR 2004

RAUTE OYJ S FINANCIAL STATEMENTS FOR 2004 FINANCIAL STATEMENTS 2004 RAUTE OYJ 1 (11) Financial Statements 2004 9.3.2005 RAUTE OYJ S FINANCIAL STATEMENTS FOR 2004 The Group s net sales was MEUR 81.2 (97.6) and the operating profit MEUR 5.1 (-3.3).

More information

Class #17 Issues in Mergers and Acquisitions. 15.535 - Class #17 1

Class #17 Issues in Mergers and Acquisitions. 15.535 - Class #17 1 Class #17 Issues in Mergers and Acquisitions 15.535 - Class #17 1 Mergers & Acquisitions: The Issues Why take over another firm? What are the gains to takeovers? Strategies for Valuing Private Firms What

More information

Preliminary Consolidated Financial Results for the Six Months Ended September 30, 2012 (Prepared in Accordance with Japanese GAAP)

Preliminary Consolidated Financial Results for the Six Months Ended September 30, 2012 (Prepared in Accordance with Japanese GAAP) November 1, 2012 Sony Financial Holdings Inc. Preliminary Consolidated Financial Results for the Six Months Ended September 30, 2012 (Prepared in Accordance with Japanese GAAP) Tokyo, November 1, 2012

More information

How To Study Employment Practices Of Multinational Companies In An Organizational Context

How To Study Employment Practices Of Multinational Companies In An Organizational Context Employment Practices of Multinational Companies in an Organizational Context Summary of Research Project This project is the first based on a representative sample of MNCs operating in Denmark. In this

More information

Interim Report January-March. A significant result improvement

Interim Report January-March. A significant result improvement Interim Report January-March A significant result improvement ETTEPLAN OYJ INTERIM REPORT MAY 7, 2015, AT 2:00 PM ETTEPLAN Q1: A SIGNIFICANT RESULT IMPROVEMENT Review period January-March 2015 The Group

More information

Dataline A look at current financial reporting issue

Dataline A look at current financial reporting issue Dataline A look at current financial reporting issue No. 2013-24 November 25, 2013 What s inside: Overview... 1 At a glance... 1 The main details... 1 Contents of the Guide... 2 Concepts and application

More information

Business Management. Master s Program Campus Querétaro. Discover this new program for graduate students

Business Management. Master s Program Campus Querétaro. Discover this new program for graduate students Business Management Master s Program Campus Querétaro The Tec de Monterrey is a private university institution, which states that part of their mission is to, widely be recognized as an educational institution

More information

About Komplett Bank ASA. Outlook. Developments to date

About Komplett Bank ASA. Outlook. Developments to date Interim report 4th quarter 2015 About Komplett Bank ASA Komplett Bank ASA started banking operations on 21 March 2014 when the company received its banking licence from the Norwegian authorities. Komplett

More information

Authors Title Year Journal Volume Number Pages. International Journal Of Innovation Science 5 2 89-102. Gomes, Jorge F.S; Hurmelinna- Laukkanen, Pia

Authors Title Year Journal Volume Number Pages. International Journal Of Innovation Science 5 2 89-102. Gomes, Jorge F.S; Hurmelinna- Laukkanen, Pia Authors Title Year Journal Volume Number Pages Gomes, Jorge F.S; Hurmelinna- Laukkanen, Pia Behind innovation clusters : individual, cultural, and strategic linkages 2013 Science 5 2 89-102 Almarri, Jasem;

More information

FDU-Vancouver Bachelor of Science in Business Administration - International Business concentration Course Descriptions

FDU-Vancouver Bachelor of Science in Business Administration - International Business concentration Course Descriptions FDU-Vancouver Bachelor of Science in Business Administration - International Business concentration Course Descriptions ACCT 2021 Intro Financial Accounting An introduction to the concepts underlying an

More information

Press release Regulated information

Press release Regulated information Press release Regulated information 26 February 2010 Annual results 2009 Press Katelijn Bohez T +32 56 23 05 71 Investor Relations Jacques Anckaert T +32 56 23 05 72 www.bekaert.com www.bekaert.mobi Bekaert

More information

ASPOCOMP GROUP Oyj STOCK EXCHANGE BULLETIN July 28,2000 14.30PM 1(7)

ASPOCOMP GROUP Oyj STOCK EXCHANGE BULLETIN July 28,2000 14.30PM 1(7) ASPOCOMP GROUP Oyj STOCK EXCHANGE BULLETIN July 28,2000 14.30PM 1(7) ASPOCOMP INTERIM REPORT JANUARY 1 JUNE 30, 2000 Net sales for the first six months of the year increased 25.3 % totalling EUR 122.2

More information

Embedded Value 2014 Report

Embedded Value 2014 Report Embedded Value 2014 Report Manulife Financial Corporation Page 1 of 13 Background: Consistent with our objective of providing useful information to investors about our Company, and as noted in our 2014

More information

The following Accounting Standards Interpretations (ASIs) relate to AS 23:

The following Accounting Standards Interpretations (ASIs) relate to AS 23: 438 Accounting Standard (AS) 23 (issued 2001) Accounting for Investments in Associates in Consolidated Financial Statements Contents OBJECTIVE SCOPE Paragraphs 1-2 DEFINITIONS 3-6 ACCOUNTING FOR INVESTMENTS

More information

FY2016 Annual Results Announcement For The Year Ended 31 March 2016

FY2016 Annual Results Announcement For The Year Ended 31 March 2016 FY2016 Annual Results Announcement For The Year Ended 31 March 2016 Highlights For the year ended 31 March (million ) 2015 2016 Change Net sales 1,177.9 1,282.7 +8.9% Gross profit 963.2 1,061.5 +10.2%

More information

Accounting for Investments in Associates in Consolidated Financial Statements

Accounting for Investments in Associates in Consolidated Financial Statements 371 Accounting Standard (AS) 23 Accounting for Investments in Associates in Consolidated Financial Statements Contents OBJECTIVE SCOPE Paragraphs 1-2 DEFINITIONS 3-6 ACCOUNTING FOR INVESTMENTS EQUITY METHOD

More information

GE Capital. Second quarter 2012 supplement

GE Capital. Second quarter 2012 supplement GE Capital Second quarter supplement Results are unaudited. This document contains forward-looking statements that is, statements related to future, not past, events. In this context, forward-looking statements

More information

International Corporate Finance Programme ICF

International Corporate Finance Programme ICF International Corporate Finance Programme ICF TABLE OF CONTENTS Programme Structure p. 2 Assessment p. 2 Course Description Statistics & Data Mining p. 2 Business Analytics p. 3 Financial Accounting, Reporting

More information

STOCK EXCHANGE RELEASE October 23, 2003, at 3.40 p.m. RAUTE OYJ S INTERIM REPORT FOR JANUARY 1 SEPTEMBER 30, 2003

STOCK EXCHANGE RELEASE October 23, 2003, at 3.40 p.m. RAUTE OYJ S INTERIM REPORT FOR JANUARY 1 SEPTEMBER 30, 2003 1 RAUTE OYJ Translation STOCK EXCHANGE RELEASE October 23, 2003, at 3.40 p.m. RAUTE OYJ S INTERIM REPORT FOR JANUARY 1 SEPTEMBER 30, 2003 The Raute Group posted consolidated net sales of MEUR 55.1 (MEUR

More information