U.S. Securities and Exchange Commission

foreign markets and considers the Swiss Exchange to help meet its financial needs. Introduction This paper will discuss the case study of organization e-Centives Inc. In particular, it will discuss the factors that are relevant to e-Centives Inc.’s decision to raise capital and list on the Swiss Exchange’s New Market. It will

how Lowe’s complies with Securities and Exchange Commission (SEC) regulations. Lastly, provide an evaluation of the company’s financial

important. The U.S. Security and Exchange commission has established guidelines for publicly traded companies so investors and creditors have easy access to the information they need to evaluate the risk to invest or extend credit to a company (Kimmel, Weygandt, & Kieso, 2007). In this paper Hewlett Packard’s ethics policy, U.S. Security and Exchange compliance, financial ratios reported in their 2006 and 2007 annual reports, and filing with the U.S. Security and Exchange Commission are examined.

White Collar Crime: Ponzi Scheme with a Focus on Bernard Madoff NAME College White Collar Crime: Ponzi Scheme with a Focus on Bernard Madoff Most people, when they hear the word “crime,” think about street crime or violent crime such as murder, rape, theft, or drugs. However, there is another type of crime that has cost people their life savings, investors’ billions of dollars, and has had significant impacts of multiple lives; it is called white collar crime. The Federal Bureau of Investigation

Development of the Securities Act in 1933 The Securities Exchange Act in 1934, made the SEC (Securities and Exchange Commission) in light of the share trading system accident of 1929 and the Great Depression of the 1930s. It was made to ensure U.S. speculators against misbehavior in securities and budgetary markets. The motivation behind the SEC was and still is to complete the commands of the Securities Act of 1933: To ensure financial specialists and keep up the trustworthiness of the securities market by

Board’s (FASB) governance of U.S. GAAP in the United States, the International Accounting Standards Board (IASB) was formed in 2001 to be the governing body responsible for International Financial Reporting Standards (IFRS). IFRS standards are beginning to be recognized globally as the leading accounting standards. Since 2002, the IASB and FASB have been committed to agreeing on unified international accounting standards. The ultimate goal is for IFRS to replace U.S. GAAP for the United States

he Securities and Exchange Commission was the two major Securities Act created by Congress in the 1930's to help the public and investors reconstruct their trust toward the securities market as the Stock Market Crash in 1929 had an effect on the public of the United Stated at the time(The Investor's Advocate,2013). The U.S. Securities and Exchange Commission is a federal agency, utilize the force of actions to enact federal securities laws, control regulation by rules, principles and adjust to standard

International Financial Reporting Standards (IFRS) According to AICPA, “International Financial Reporting Standards (IFRS) are a set of accounting standards developed by the International Accounting Standards Board (IASB) that is becoming the global standard for the preparation of public company financial statements (www.ifrs.com).” Many countries and regions are presently using IFRS as the primary accounting standard in the preparation of external financial reporting (Fosbre et al., 2009). In

loss of $86,336,000 and earnings (loss) per share of $3.98. During 2012 the company’s stock price dropped significantly by about 54 percent from $21.50 in early November to $12.50 in late November (U.S. District Court for the Northern District of California, 2012, In re Diamond Foods Inc., Securities Litigation: Complaint). On November 14th, 2012 Diamond restated its financial statements which reduced its 2012 first, second, and third quarter earnings. This also reduced the company’s 2011 and 2010

The purpose of this article is analyze the downfall of the Enron Corporation and how the collapse of Enron Corporation consequence affected the United states financial market. Enron Corporation was the seventh largest company in the United States, and had the biggest audit failure. In this Research paper, it describes the reason of Enron Corporation collapse, including details of the internal/ external management, accounting fraud, and conflict of interest. Enron is the largest bankruptcy in America