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10 Aug 2023, 5:48 am by Barry Barnett
  A serious effort to restore the U.S economy to the competitive vigor of the 1970s would therefore require a funding rise that almost doubles the $53 million that the Senate Appropriations Committee proposed (in S. 2321) for the Antitrust Division and 12 times the $20 million it earmarked for the Federal Trade Commission (in S. 2309). [read post]
9 Aug 2023, 9:01 pm by renholding
On July 27, 2023, US federal banking regulators issued proposals to (i) significantly revise the risk-based regulatory capital requirements for certain midsize and larger US banking organizations (the “Capital Proposal”), and (ii) change the method for calculating the capital surcharge for globally systemically important banking organizations (“G-SIBs”) (the “G-SIB Surcharge Proposal”).1 These proposals are of critical importance because the amount of capital a… [read post]
9 Aug 2023, 3:17 pm by NARF
Double jeopardy - Indians - courts: Whether successive prosecutions arising from a single act are barred by the constitution’s double jeopardy clause. [read post]
8 Aug 2023, 6:32 am
Related research from the Program on Corporate Governance includes The Illusory Promise of Stakeholder Governance (discussed on the Forum here) by Lucian A. [read post]
8 Aug 2023, 6:32 am
Related research from the Program on Corporate Governance includes The Illusory Promise of Stakeholder Governance (discussed on the Forum here) by Lucian A. [read post]
7 Aug 2023, 4:40 am by Franklin C. McRoberts
” In his eleventh cause of action for aiding and abetting fraud brought “double derivatively” on behalf of JJB, Pascal alleged that George Kessler (“Kessler”), an attorney for Francois, “provided substantial assistance” to Francois by drafting various legal documents instrumental to the plan. [read post]
4 Aug 2023, 11:19 am by Jim Walker
The first article published by the FT, titled Luxury Cruise Liner’s Launch Delayed as Dozens of Ships Face Potential Safety Hazard, reported that many dozens of cruise ships and other vessels had been fitted with fire-resistant materials manufactured by the Finnish company Paroc, which is a division of U.S. corporate giant Owens Corning. [read post]
3 Aug 2023, 11:02 am by Sarah Woolston
The definition of “hotel” includes motor lodges, motels, apartment hotels, transient occupancy residential structures, private residential clubs, tourist courts and hostels, but excludes corporate housing, rooming houses, boarding houses, single-room occupancy housing, licensed bed and breakfast establishments with a single-unit residence and short-term rentals. [read post]
On 31 July 2023, the European Commission announced that it had adopted the European Sustainability Reporting Standards (ESRS) for use by all companies subject to the Corporate Sustainability Reporting Directive (CSRD). [read post]
26 Jul 2023, 1:28 pm by Kyle Hulehan
This effect is more pronounced in countries with higher corporate tax rates. [read post]
25 Jul 2023, 9:05 pm by renholding
  These include: 1) A stewardship code for asset managers, calling for both engagement and screening with ESG in mind. 2) Sustainable financial disclosure regulation, imposing a “sustainability” disclosure requirement on banks and asset managers that means that any investment product needs to disclose the extent of sustainable investment. 3) A Corporate Sustainability Reporting Directive, which requires so-called “impact disclosure” of the effects of the… [read post]
25 Jul 2023, 8:25 am by Kyle Hulehan
And if it doesn’t, that figure more than doubles to $122 billion. [read post]
25 Jul 2023, 6:00 am by Colby Pastre
In Finland, the declining-balance depreciation rate for machinery was temporarily doubled for the years 2020-2023. [read post]
24 Jul 2023, 4:10 am by David Lynn
During that same period, average daily trading in the equity markets more than doubled from more than 30 million transactions to more than 77 million. [read post]
19 Jul 2023, 9:05 pm by renholding
Most Scope 3 emissions are someone else’s Scope 1 or 2 emissions, so there have also been complaints about double counting, but the purpose of accounting for Scope 3 emissions is not to come up with an overall national emissions inventory; other programs do that. [read post]
17 Jul 2023, 7:00 am by Mike Habib, EA
Choosing the Right Business Structure Discuss the tax implications of different business structures, such as sole proprietorships, partnerships, LLCs, S corporations, and C corporations. [read post]
13 Jul 2023, 12:22 pm by The White Law Group
    Ten months after the offering’s closing, Kim purportedly purchased a limited number of Company A shares at an average price of $20.22 — more than double the $9.75 maximum price per-share identified in the offering documents. [read post]
13 Jul 2023, 9:56 am by Kevin LaCroix
Berkley Corporation CEO Says Insurer Isn’t Going to Chase D&O Market ‘Down the Drain’,” Chad Hemenway, Insurance Journal, April 24, 2023 [read post]
Next steps include promoting interoperability, in order to avoid firms’ double reporting and the development of a global assurance framework for sustainability-related corporate reporting to drive reliability of the disclosures. [read post]