19 resultados para Official accounting
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Descriptive of that delightful trip down the River St. Lawrence and up the world-famed Saguenay. The finest inland water trip in the world.
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Niagara Falls State Park is the oldest state park in the United States. It is also referred to as the State Reservation (this title appears on page 2 of the program). Frederick Olmstead was the landscape architect of the park and he also designed Central Park in New York City. In July 1885, the state of New York passed laws to issue bonds for the establishment of the Niagara Reservation. This park is a National Historic Landmark and covers over 400 acres. Close to 140 acres of that land is under water. In attendance at the opening were: the Governor of the State of New York, the officers of the State, members of the Niagara Falls Association of New York City and civil and military personnel. The commissioners at the time of the opening were: William Dorsheimer, Andrew H. Green, Martin B. Anderson, T. Hampden Robb and Sherman S. Rogers.
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A listing of the pilots competing in the All Women's International Air Race, 1953.
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This paper examines the equity market response to firms’ disclosure of human rights violation risk with regard to conflict mineral usage as required by Section 1502 of the Dodd-Frank Act (the Act). This paper assesses the aggregate equity market response to regulatory events leading to the passage of the Act, the equity market reaction to voluntary early disclosures and mandatory disclosures of conflict mineral information in Form SD, as well as the determinants of the equity market response. Using a sample of 4,399 US registrants from January 1, 2008 to September 30, 2014, we document a significant negative stock market reaction to the passage of the Act and to conflict minerals disclosures on Form SD. The equity market reaction is more negative and limited to companies that source their minerals from conflict zones, companies with human rights violations, and companies with ambiguous disclosures. Taken together, the results of this study provide an economic justification for companies with poor conflict minerals practices to improve in order to avoid high costs that will arise if firms are forced to disclose human rights abuses. This paper also provides preliminary evidence that Form SD is successful in reducing the governance gap that exposes investors to unnecessary sanction, litigation and reputation risk from firms’ activities in conflict minerals usage.