Sökning: "Regulation Fair Disclosure"

Hittade 5 uppsatser innehållade orden Regulation Fair Disclosure.

  1. 1. Förvärvsbolag: Investerarskydd, informationsplikt och intressekonflikt - En undersökning av samspelet mellan Nasdaqs nordiska förvärvsbolagsregler och de unionsrättsliga informationskraven på värdepappersmarknaden

    Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Aram Shokor Qasim; [2021]
    Nyckelord :Rättsvetenskap; Law; Börsrätt; Värdepappersmarknadsrätt; Law and Political Science;

    Sammanfattning : A shell company without an actual operation (acquisition company) can be listed on Nadaqs nordic market and acquire an unlisted company (target company) by merger. A merger is dependent on the shareholders approval at a special shareholders meeting. LÄS MER

  3. 2. Aggressive Measures for Aggressive Schemes: Human Rights Perspectives

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Danilo Penetrante Ventajar; [2018]
    Nyckelord :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;

    Sammanfattning : 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. LÄS MER

  4. 3. Ett förstärkt skydd för företagshemligheter? - En studie av EU-direktivet om företagshemligheter och dess konsekvenser för svensk rätt

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

    Författare :Amanda Dyberg; [2017]
    Nyckelord :civilrätt; EU-rätt; förmögenhetsrätt; företagshemligheter; Law and Political Science;

    Sammanfattning : Trade secrets have become an increasingly common way for companies to ensure that their investments in know-how and research provide maximum returns. An effective protection of trade secrets is thus crucial for companies' ability to compete, and not least for maintaining fair competition. LÄS MER

  5. 4. Do Bold Prophecies Lead to Higher Profits?

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

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

    Sammanfattning : 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. LÄS MER

  7. 5. Analysts' Forecast Accuracy in the United States: Optimistic and Pessimistic Bold Forecasts

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

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

    Sammanfattning : 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. LÄS MER