Download or read book The Evolution of Corporate Disclosure written by Alessandro Ghio and published by Springer. This book was released on 2021-04-03 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.
Download or read book Public Company Deskbook written by Robert E. Buckholz, Jr. and published by . This book was released on 2015-02-07 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Expanded and completely reorganized to meet the needs of today's increasingly prescriptive environment, Public Company Deskbook: Complying with Federal Governance and Disclosure Requirements is your one-stop center for expert counsel on how to deal effectively with the overlapping legislative, regulatory and private initiatives to reform public company governance and disclosure practices over the past decade. The enhanced Deskbook provides in-depth practical guidance centered around each of the following areas: Board Structure & Governance; Shareholder Meetings; Audit Committee, Auditor Policy & Auditor Disclosure; Compensation Committee, Compensation Policy & Compensation Disclosure; Public Company Reporting & Compliance; and Corporate Investigations & Whistleblowing. Included are numerous sample forms, checklists and documents, such as sample committee charters, director and officer questionnaires and annual meeting timelines for both NYSE- and Nasdaq-listed companies. Also addressed are current shareholder relations, including the prevalence, SEC-profile and outcome of common shareholder proposals, an analysis of proxy-advisor withhold recommendations and a comprehensive activist update. Written by three partners with Sullivan & Cromwell LLP, Public Company Deskbook: Complying with Federal Governance & Disclosure Requirements, Third Edition is an indispensable resource for securities practitioners, compliance officers, directors, officers, accountants, auditors, and research analysts, and an important reference for securities regulators.
Download or read book Corporate Disclosures written by Shankar Jaganathan and published by Taylor & Francis. This book was released on 2020-11-29 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: Spanning over two millennia of time and five continents of space, this book narrates the unfolding of financial and business reporting. The first part of the book traces the origin of the 'company' as a form of organization and the evolution of bookkeeping. The second part: The Accounting Edifice, depicts events that led to the disclosure of the balance sheet, the profit and loss account, cash flow statements and the practice of auditing. In the third part: Reaching out to the Shareholders, the author explores the need for governance, reporting of intangible assets and the emergence of annual reports. Indian Corporate Disclosures, the fourth and the last part, sketches the panorama of post-independent dvelopments in Indian corporate disclosures using heritage IT companies, Wipro and Infosys as examples. The last chapter of the book contrasts disclosures by the Indian Sensex companies in 2007 with the best global practices.
Download or read book Corporate Disclosures written by Shankar Jaganathan and published by Taylor & Francis. This book was released on 2020-11-29 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: Spanning over two millennia of time and five continents of space, this book narrates the unfolding of financial and business reporting. The first part of the book traces the origin of the 'company' as a form of organization and the evolution of bookkeeping. The second part: The Accounting Edifice, depicts events that led to the disclosure of the balance sheet, the profit and loss account, cash flow statements and the practice of auditing. In the third part: Reaching out to the Shareholders, the author explores the need for governance, reporting of intangible assets and the emergence of annual reports. Indian Corporate Disclosures, the fourth and the last part, sketches the panorama of post-independent dvelopments in Indian corporate disclosures using heritage IT companies, Wipro and Infosys as examples. The last chapter of the book contrasts disclosures by the Indian Sensex companies in 2007 with the best global practices.
Download or read book Public Disclosure and Bank Failures written by Mr.Tito Cordella and published by International Monetary Fund. This book was released on 1997-08-01 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines how public disclosure of banks’ risk exposure affects banks’ risk-taking incentives and assesses how the presence of informed depositors influences the soundness of the banking system. It finds that, when banks have complete control over the volatility of their loan portfolios, public disclosure reduces the probability of banking crises. However, when banks do not control their risk exposure, the presence of informed depositors may increase the probability of bank failures.
Download or read book Corporate Disclosures and Financial Risk Assessment written by Philipp Kissing and published by Springer. This book was released on 2016-01-19 with total page 159 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication links information asymmetries and decision processes of financial investors through quantitative models. The aim is to analyze empirical observations and synthesize outputs in order to add new academic insights with practical pertinence. Multivariate scoring models and statistical analyses investigate situations on the market level that enables corporations to lower their capital costs if specific conditions are met. Scenario techniques and further econometrical models are applied to research the microeconomic level.
Download or read book United States Attorneys Manual written by United States. Department of Justice and published by . This book was released on 1985 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Overview of the Privacy Act of 1974 written by United States. Department of Justice. Privacy and Civil Liberties Office and published by . This book was released on 2010 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "Overview of the Privacy Act of 1974," prepared by the Department of Justice's Office of Privacy and Civil Liberties (OPCL), is a discussion of the Privacy Act's disclosure prohibition, its access and amendment provisions, and its agency recordkeeping requirements. Tracking the provisions of the Act itself, the Overview provides reference to, and legal analysis of, court decisions interpreting the Act's provisions.
Download or read book Corporate Governance and Accountability of Financial Institutions written by Jonas Abraham Akuffo and published by Springer Nature. This book was released on 2021-01-06 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: The presence of sound corporate governance in a financial institution is important in maintaining the confidence of both the market and the public. The power that corporate governance holds over the success of some of the largest financial institutions in the world is not to be downplayed. This book methodically assesses the quality of corporate governance and mechanisms of accountability disclosures to various stakeholders. It is further intended to provide fresh insights into some specific corporate governance recommendations to help improve good governance in financial institutions, particularly in the United Kingdom and the EU but will also be applicable to other major economies. It explores what, when and how corporate governance has changed the financial institution functions and corporate executive behaviour by critically reviewing the pre- and post-financial crisis theoretical and empirical literature. Increasingly driven by the nature of complications, complexities and opacity in the operations of financial systems, corporate governance reporting plays an important role in the financial sector. It will provide insights into corporate governance disclosures over a long-term basis. This book should be a valuable asset to support the research of practitioners, students and all academics due to its stimulating and reflective insights into this fascinating topic.
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Download or read book Corporate Secretary s Answer Book written by Cynthia M. Krus and published by Aspen Publishers Online. This book was released on 2004 with total page 1148 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Corporate Secretary's Answer Book is the only comprehensive, single-volume reference to address the specific tasks corporate secretaries face on a daily basis in a Q&A format. Every topic is conveniently listed for easy reference with an index organized by commonly used terms. With all of this valuable "know-how" located within one volume, corporate secretaries will be able to find the best way to proceed with any particular matter, quickly and confidently. The Corporate Secretary's Answer Book also includes sample forms and checklists that offer step-by-step guidance to completing each phase of the corporate secretary's duties throughout the year, especially under Sarbanes-Oxley, including: Conduct of Shareholder Meeting Guidelines - Annual Meeting Script - Minutes of Incentive Committee Meeting - Establishing a Special Litigation Committee of the Board - Audit Committee Charter - Corporate Governance Listing Standards - Corporate Governance Guidelines - Corporate Disclosure - and much more!
Download or read book The Evolution of Corporate Disclosure written by Alessandro Ghio and published by Springer Nature. This book was released on 2020-04-02 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.
Download or read book The Going Concern Principle in Non Financial Disclosure written by Rosa Lombardi and published by Springer Nature. This book was released on 2021-08-31 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the going-concern principle in the non-financial disclosure by companies in the international scenario proposing concepts and challenges to come. Following the main accounting literature, requirements and regulations, this book proposes the current state of the art in the non-financial disclosure, collecting main mandatory and voluntary frameworks and standards (e.g. European Directive 2014/95/UE on non-financial information, Global Reporting Initiative, International Integrated Reporting Council, Sustainability Accounting Standards Board, Climate Disclosure Standard Board, Carbon Disclosure Project, AA1000). This is a useful proposition for the investigation of the presence versus absence of the going concern in the sustainability and non-financial reports and disclosure by companies. Through a qualitative methodology, this book is intended to show the incidence of the going-concern in the non-financial disclosure and to what content and meaning it is refereed. Several issues and characteristics of information provided to stakeholders are drafted.
Download or read book Managerial Uses of Accounting Information written by Joel Demski and published by Springer Science & Business Media. This book was released on 2008-05-29 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: The second edition of Dr. Demski’s book reflects his experiences teaching undergraduates, masters and doctoral students. He emphasizes economic fundamentals as the guiding foundation coupled with an artful application of those fundamentals. This applies to product costing, decision making and evaluation art. Dr. Demski has also removed a great deal of traditional minutiae, in order to keep this theme in constant focus. This thematic approach, in his experience, works in dramatic fashion, and stands in sharp contrast to more traditional presentations of this material. The book is not only for use as a textbook but also as a reference book.
Download or read book The Regulation of Corporate Disclosure written by James Robert Brown and published by Wolters Kluwer. This book was released on 1999-01-01 with total page 1709 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The Third Edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of managementand’s discussion and analysis (MDand&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include ;Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more!
Download or read book Strategic Corporate Conservation Planning written by Margaret O'Gorman and published by Island Press. This book was released on 2020-02-06 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: Industries that drive economic growth and support our comfortable modern lifestyles have exploited natural resources to do so. But now there’s growing understanding that business can benefit from a better relationship with the environment. Leading corporations have begun to leverage nature-based remediation, restoration, and enhanced lands management to meet a variety of business needs, such as increasing employee engagement and establishing key performance indicators for reporting and disclosures. Strategic Corporate Conservation Planning offers fresh insights for corporations and environmental groups looking to create mutually beneficial partnerships that use conservation action to address business challenges and realize meaningful environmental outcomes. Recognizing the long history of mistrust between corporate action and environmental effort, Strategic Corporate Conservation Planning begins by explaining how to identify priorities that will yield a beneficial relationship between a company and nonprofit. Next, O’Gorman offers steps for creating ecologically-focused projects that address key business needs. Chapters highlight existing projects with different scales of engagement, emphasizing that headline-generating, multimillion dollar commitments are not necessarily the most effective approach. Myriad case studies featuring programs from habitat restoration to environmental educational initiatives at companies like Bridgestone USA, General Motors, and CRH Americas are included to help spark new ideas. With limited government funding available for conservation and increasing competition for grant support, corporate efforts can fill a growing need for environmental stewardship while also providing business benefits. Strategic Corporate Conservation Planning presents a comprehensive approach for effective engagement between the public and private sector, encouraging pragmatic partnerships that benefit us all.
Download or read book Corporate Disclosure Concepts And Practices written by Pankaj M. Madhani and published by . This book was released on 2008-08-06 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: As financial reporting and disclosure are potentially important means for management to communicate firm s performance and value to outside investors, increased disclosure practices will help in reducing information gap between firm and its stakeholders.
