Essays about: "Regulation Fair Disclosure"

Found 3 essays containing the words Regulation Fair Disclosure.

  1. 1. Aggressive Measures for Aggressive Schemes: Human Rights Perspectives

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Danilo Penetrante Ventajar; [2018]
    Keywords : Taxation; Human Rights; BEPS; BEPS Action Plan 12; Mandatory Disclosure Rules; Aggressive Tax Planning; Abusive Tax Planning; Tax Avoidance; Fairness; ECHR; EU Charter of Fundamental Rights; Directive on Administrative Cooperation; DAC; DAC6; right to property; right to privacy; right to fair trial; LPP; Law and Political Science;

    Abstract : The focus of this thesis is the EU Directive on mandatory disclosure rules on intermediaries that make available potentially aggressive cross-border tax arrangements. Its avowed purpose is to arrest base erosion and to address fairness in taxation. READ MORE

  3. 2. Do Bold Prophecies Lead to Higher Profits?

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Adrian Brun; Carl Oscar Nyh; [2016]
    Keywords : Stock recommendations; Sell-side analysts; Herding; Regulation Fair Disclosure;

    Abstract : We find that non-herding ("bold") recommendations - defined as those deviating from last day's consensus by more than one level - had a greater investment value than herding recommendations prior to Regulation Fair Disclosure, which became effective in October, 2000. Indeed, a value-weighted portfolio that purchased S&P 100 companies with the most favourable consensus, made up of bold (all) recommendations, yielded a statistically significant (insignificant) annual abnormal gross return of 7. READ MORE

  4. 3. Analysts' Forecast Accuracy in the United States: Optimistic and Pessimistic Bold Forecasts

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Adrian Brun; Carl Oscar Nyh; [2014]
    Keywords : Earnings per share forecasts; Sell-side analysts; Bold; Herding; Optimism;

    Abstract : This thesis examines earnings per share forecasts for U.S. companies, issued by sell-side analysts, within the time frame 1987-2012. We classify forecasts as herding or bold (non-herding), before dividing the latter into optimistic or pessimistic. READ MORE