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10 Apr 2008, 9:30 pm
One aspect which may be challenging for Corporate India is the timing of these modifications - with financial years largely ending in March, with adoption of annual accounts within the quarter ending June, followed by circulation of annual report, may mean disclosures having to be made as on the date of the Annual report on the compliance with clause 49, and therefore compel steps to ensure compliance starting very quickly. [read post]
6 Nov 2022, 10:27 am
: The new rules require the compensation to be recouped when the company is required to make an accounting restatement that corrects a material error in previously issued financial statements (a so-called “Big R” restatement), and when the company is required to prepare an accounting restatement that corrects an error that is not material to previously issued financial restatements but that would result in a material misstatement if the error were left… [read post]
7 Feb 2013, 5:20 am
Most states don’t have a clear standard governing when a corporate entity may be disregarded and the officers sued personally. [read post]
22 Apr 2023, 7:16 pm
The standard tactic is an oldie but goodie--scare campaigns that such measures will have a negative effect on value (see here). [read post]
6 Aug 2019, 3:09 pm
Boards, Vendors and Data Breaches Outsourcing of services such as information technology (IT), payroll, accounting, pension, and other financial services, has become increasingly common for today’s corporations, and raises particularly challenging cybersecurity concerns. [read post]
28 Nov 2018, 12:37 pm
The Report reflects an increased focus on retail investors, cryptocurrency, cybercrime, and individual accountability. [read post]
4 Oct 2021, 3:15 am
Climate-Related Board Accountability: A significant majority of all categories of respondents expect a company that is considered to be a strong contributor to climate change to be providing clear and detailed disclosure, such as according to the Task Force on Climate-related Financial Disclosures. [read post]
21 Jun 2019, 6:42 am
Defined Contribution Plans and the Challenge of Financial Illiteracy Posted by Jill E. [read post]
9 Mar 2018, 6:06 am
Regulating Proxy Advisors is Anticompetitive, Counterproductive, and Possibly Unconstitutional Posted by Nell Minow, ValueEdge Advisors, on Friday, March 2, 2018 Tags: Boards of Directors, Corporate Governance Reform and Transparency Act, Institutional Investors, ISS, Proxy advisors, Securities regulation, Shareholder voting The Misuse of Tobin’s Q Posted by Robert Bartlett (UC Berkeley School of Law) and Frank Partnoy (University of… [read post]
5 Jul 2011, 8:30 am
They are typically obtained from a financial adviser for the purpose of analysing the consideration that is being received or paid, in order to determine whether the transaction meets the requisite standards of fairness. [read post]
3 Mar 2010, 6:14 am
The failures of corporate governance account for much of our economic troubles over the past 30 years. [read post]
28 Jan 2022, 5:47 am
Catalano, Seyfarth Shaw LLP, on Sunday, January 23, 2022 Tags: Board oversight, Boards of Directors, Business judgment rule, Caremark, Cybersecurity, Delaware cases, Delaware law, Director liability, Liability standards, Securities litigation Equity Outlook: Get Ready for Another Year of Surprises Posted by Chris Hogbin, AllianceBernstein, on Sunday, January 23, 2022 Tags: Central banking, Equity… [read post]
9 Jan 2012, 4:37 pm
Similarly, in its letter, the Japanese Institute of Certified Public Accountants said that mandatory audit firm rotation would adversely impact audit quality and financial reporting. [read post]
2 Oct 2023, 3:20 am
The EPR and Technical EP Study must be examined and attested to by a public accounting firm that is registered with the Public Company Accounting Oversight Board (“PCAOB”) and is independent from the NAC and NAC licensor, if applicable, under the independence standard set forth in Rule 2-01 of Regulation S-X (“Independent Reviewer”). [read post]
3 Dec 2010, 5:00 am
In addition to state standards and the requirements of SOX, the stock exchanges each have their own standards for independence. [read post]
15 Jun 2008, 2:38 pm
Deductibles should be classified as a fund separate from reserves on the financial statements of the association, but in my opinion they may be kept in the same account as reserves. [read post]
15 Jun 2022, 11:24 pm
These obligations include: section 1013D(1)(l) of the Corporations Act, which provides that where a financial product has an investment component, the PDS must explain the extent to which labour standards or environmental, social or ethical considerations are taken into account in selecting, retaining or realising an investment. [read post]
10 Apr 2018, 2:40 pm
I am happy to report the publication of my article, "The Corporate Social Responsibilities of Financial Institutions for the Conduct of their Borrowers: The View From International Law and Standards," Lewis & CLark Law Review 21(4):881-920 (2018). [read post]
3 May 2012, 10:39 am
For example, the new capital and liquidity standards will address these shortcomings but will not remove the necessity for management to make good judgments and the need for regulators and shareholders to hold those firms to account. [read post]
9 Mar 2013, 9:34 am
Just as the state appears to have become the principal object of financial sector subsidies, the CSR project appears to be the method through which transnational society--including consumer and investor stakeholders--may produce a structure for response, and accountability, in the aftermath of the GFC. [read post]
