Asset Acquisition Stage

2021 ◽  
pp. 79-93
Author(s):  
Joe E. Amadi-Echendu
Keyword(s):  
Asset Acquisition

scholarly journals Noncompliance with SEC regulations: evidence from timely loan disclosures

2021 ◽  
Author(s):  
Judson Caskey ◽  
Kanyuan Huang ◽  
Daniel Saavedra
Keyword(s):  
Interest Rates ◽  
Stock Prices ◽  
Investor Attention ◽  
Equity Analysts ◽  
Disclosure Rules ◽  
Asset Acquisition ◽  
Definition Of ◽  
Shed Light

AbstractWe use required 8-K filings around major borrowings to shed light on firms’ choices of whether to comply with SEC disclosure rules. Exploiting within-firm variation, we find that firms are more likely to hide loans with high spreads and tight financial covenants. We further find that firms appear to exploit the ambiguity of the definition of materiality, as they are more likely to selectively disclose (hide) “immaterial” loans when interest rates are low (high). Firms are less likely to hide loans when investors anticipate borrowing during asset acquisition, when firms are followed by more equity analysts or receive more investor attention, and when the firms’ stock prices are more volatile. Lastly, we provide evidence that the SEC does not rigorously enforce compliance with 8-K loan disclosures.

Oil and Gas Asset Acquisition as a Complement to Exploration

2015 ◽  
pp. 163-171
Author(s):  
Jeffrey K. Barndt ◽  
Benjamin H. Bates
Keyword(s):  
Oil And Gas ◽  
Asset Acquisition

Distortions in Capital Asset Acquisition and Financing under Cost-Based Reimbursement

1993 ◽  
Vol 28 (3) ◽  
pp. 417-429 ◽  
Author(s):  
Lenos Trigeorgis ◽  
Paul Brindamour
Keyword(s):  
Capital Asset ◽  
Asset Acquisition

scholarly journals Impacts of Community-driven Development Programs on Income and Asset Acquisition in Africa: The Case of Nigeria

2012 ◽  
Vol 40 (9) ◽  
pp. 1824-1838 ◽  
Author(s):  
Ephraim Nkonya ◽  
Dayo Phillip ◽  
Tewodaj Mogues ◽  
John Pender ◽  
Edward Kato
Keyword(s):  
Development Programs ◽  
Asset Acquisition

scholarly journals PRAKTIK MURABAHAH PADA KANINDO SYARIAH

El Dinar ◽  
2019 ◽  
Vol 7 (1) ◽  
pp. 16
Author(s):  
Eka Ananta Shidarta ◽  
Yuli Widi Astuti ◽  
Kholilah Kholilah ◽  
Sheila Febriani Putri
Keyword(s):  
Asset Acquisition ◽  
Accounting Recognition

<p class="IsiAbstractBahasaInggris">Murabahah is 99.80% of the contracts used in financing distribution in Kanindo Sharia. This study aims to determine the problems faced by kanindo sharia in the implementation of the murabahah contract. This study uses phenomenology to answer the research objectives. Understanding of AO, guarantees, understanding of members, and accuracy of contracts used are four problems found in financing activities. The solutions used to solve these problems are training employees, rescheduling installments and withdrawing collateral, socializing and intensive approaches to members, as well as reviewing financing agreements. Accounting practices carried out by Kanindo Syariah are not in accordance with PSAK 102. Accounting recognition in accordance with PSAK 102 is only found in murabahah asset acquisition transactions. </p>

scholarly journals Reform and amendment of Russian petroleum fiscal term: trends and implication to asset acquisition

2020 ◽  
Vol 75 ◽  
pp. 43
Author(s):  
Jin Zhang ◽  
Xiuling Yin ◽  
Zuxin Li ◽  
Dufen Sun ◽  
Shenaoyi Liu
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Oil And Gas ◽  
Tax Incentives ◽  
International Investment ◽  
Mineral Extraction ◽  
Asset Acquisition ◽  
International Investors ◽  
Fiscal Regime ◽  
Taxation System

This article analyzes reform and amendment of petroleum tax policy in Russia to investigate instability of tax regime which is one of the main concerns for decision making in asset acquisition. Historical and recent amendments of upstream fiscal terms in Russia are reviewed and studied in an attempt to understand the trends of reform. Tax burden of four different cases is modeled with the change of tax policy to analyze the effect of tax incentives. The recent “tax maneuver” of transferring export duty to Mineral Extraction Tax (MET) is studied in detail to analyze effects to upstream, refinery, and customers. Net present values of three field cases under previous tax regime and new Added Income Tax (AIT) regime are comparatively studied with cashflow modeling. The article concludes that recent “tax maneuver” has indirect influence on upstream sector but may lead to upward pressure on retail. New AIT regime introduces a universal taxation system and requires less government intervention, which may reduce aboveground risk of unstable fiscal regime and boost international investment in Russia. Also, key suggestions are summarized for international investors who are interested in oil and gas asset in Russia.

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