Volcker Rule Restrictions on Proprietary Trading: The Impact on USMediumCapitalization Banks Abstract The paper aims tofind out the effect of the announcement of the Volcker rule on the stock returns of commercial banks with medium capitalization‚ defined as 500‚000 million to 5 billion. Different from our hypotheses‚ mid-cap banks experienced positive abnormal returns (ARs) and cumulative average abnormal returns (CAAR) as a result of the release of the Volcker Rule. Theinterpretation
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HISTORY OF ACCOUNTING LEARNING OUTCOMES Understand the history of accounting dating from prehistoric times to written record keeping. Identify the seven preconditions for the emergence of systematic book keeping. Know Luca Pacioll contributions in introducing double entry book keeping. Accounting is a tool‚ invented by humankind‚ to fulfill needs of society. Unlike the explorers of the past who discovered new lands‚ accounting cannot in any true sense be said to have been discovered
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Chapter 3-1 The Accounting Information System Chapter 3-2 Financial Accounting‚ Fifth Edition Study Objectives 1. Analyze the effect of business transactions on the basic accounting equation. 2. Explain what an account is and how it helps in the recording process. 3. Define debits and credits and explain how they are used to record business transactions transactions. 4. Identify the basic steps in the recording process. 5. Explain what a journal is and how
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of the times‚ people find it difficult to understand the various accounting Concepts. In this coursework‚ I shall analyze these concepts and explain them. First of all I shall discuss the materiality concept. WHAT IS MATERIALITY? Authoritative accounting bodies in the USA such as Financial Accounting Standard Board (FASB)‚ Securities and Exchange Commission (SEC)‚ General Accounting Office (GAO)‚ American Institute of Certified Public Accountants
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Adolf Hitler‚ World’s Best or Worst Ruler? He was a German politician‚ Chancellor of Germany(1933-1945)‚ and Fuhrer of the Nazi Party(1934-1945). Hitler ruled with an iron fist as a dictatorship. Some supported him‚ some opposed him. His rule led to World War II and led to the Holocaust. Because of this‚ 6 million jews and 5 million noncombatants were killed. (“Adolf Hitler.”) Hitler was born on April 20‚ 1889 in Braunau am Inn‚ a large city in Upper Austria. His parents were Alois Hitler and Klara
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Under existing standards‚ a company is considered to be a parent company when it has direct or indirect control over a majority of the common stock of another company. The FASB has proposed adoption of a broader definition of control that would not be based exclusively on stock ownership. Q3-5
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ACCOUNTING NOTES FOR MY PERSONAL USE 4/12/2013 ELISHA VERIWA | Introduction to Accounting Accountancy is the process of communicating financial information about a business entity to users (stakeholders) such as shareholders and managers (Elliot‚ Barry & Elliot‚ Jamie: Financial accounting and reporting). Accounting has been defined as: * the art of recording‚ classifying‚ and summarizing in a significant manner and in terms of money‚ transactions and events which are‚ in part at least
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Independent University‚ Bangladesh (IUB) In Partial Fulfilment of the Requirements of EMBA Course-513E Management Accounting By Mohammed Shamsuddin Student ID: 1110805 Summer Semester‚ 2012‚ Management Accounting‚ EMBA INDEPENDENT UNIVERSITY‚BANGLADESH July 26‚ 2012 Dr.Dilip kumar Sen Professor School of
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widely popular Golden Rule and the lesser known Platinum Rule. The Golden Rule‚ which seems to be almost a moral standard as variations of this rule are found amongst various religions which we sum to “Treat others as you would like to be treated.” The platinum rule is the idea that you should “Treat others as they would like to be treated ”. The Golden Rule encourages an egocentric based morality which cultivates a distorted and disconnected view of service while the Platinum Rule encourages individualism
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Abu Dhabi Herbert Smith LLP Suite 302‚ 3rd Floor Al Bateen Towers C2 Building Al Bateen PO Box 106178 Abu Dhabi UAE T +971 2 412 1700 F +971 2 412 1701 Amsterdam Stibbe Stibbetoren Strawinskylaan 2001 PO Box 75640 1070 AP Amsterdam T +31 20 546 06 06 F +31 20 546 01 23 Bangkok Herbert Smith (Thailand) Ltd 1403 Abdulrahim Place 990 Rama IV Road Bangkok 10500 T +66 2657 3888 F +66 2636 0657 Beijing Herbert Smith LLP 28/F‚ Office Tower Beijing Yintai Centre 2 Jianguomenwai
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