Harvard Corporate Governance

OCTOBER 2, 2023

This post is based on their paper forthcoming in The Review of Financial Studies. Related research from the Program on Corporate Governance includes The Law and Economics of Blockholder Disclosure (discussed on the Forum here ) by Lucian Bebchuk and Robert J.

Marketability 211

Marketability Finance Technology 211

Harvard Corporate Governance

JULY 27, 2022

Recent financial market events have splashed onto the front pages of newspapers the often-overlooked plumbing found in those markets: the clearinghouses that handle trillions of dollars’ worth of securities and derivatives trades. Clearinghouses are, in fact, corporations with a unique financial structure. more…).

Marketability 242

Marketability 242

Harvard Corporate Governance

SEPTEMBER 15, 2023

Calls to overturn elections and limit voting in the US are having a powerful, long-term, but under-the-radar impact on the financial world. Davis is a Senior Fellow at the Harvard Law School Program on Corporate Governance and a Co-organizer of the Capital+Constitution project.

212

212

Harvard Corporate Governance

OCTOBER 18, 2023

Courts of Appeals—the circuit courts—to investigate how regional courts’ historical rulings influence firms’ legal liabilities related to financial misreporting. In a forthcoming article at the Review of Finance, we exploit the variations in securities law precedents across the U.S.

Finance 205

Finance Technology 205

Harvard Corporate Governance

NOVEMBER 2, 2023

Some allege that this is subterfuge, that in fact those calling for SEC-mandated ESG disclosures are motivated by a desire to promote other policy objectives, or to advance their own personal financial interests rather than those of investors.

202

202

Mckinsey and Company

APRIL 4, 2024

In response to financial pressures, academic medical centers are pursuing efforts to improve their near-term fiscal health. Clinician engagement is crucial to longer-term success.

Corporate Finance 91

Corporate Finance Finance 91

Reynolds Holding

APRIL 7, 2024

For most companies in the financial sector, though, the bulk of relevant emissions are categorised as Scope 3 indirect emissions, specifically, financed emissions. Attention to Scope 3 emissions is likely to grow, as the financial sector has a key role to play in financing a transition to a low-carbon economy. Some jurisdictions—e.g.,

Finance 59

Finance Banking Marketability Start-ups 59

RNC

APRIL 22, 2024

Ensuring transparency and accuracy in financial reporting is paramount for maintaining trust and confidence among stakeholders. To achieve this, companies are required to adhere to stringent accounting standards that mandate the valuation for financial reporting of various assets and liabilities.

Compliance 52

Compliance Intangible Assets Fair Market Value Book Value 52

Harvard Corporate Governance

NOVEMBER 18, 2022

I appreciate being part of your conference focusing on the rise of environmental, social, and governance (ESG) investing and the future of financial regulation. and “should ESG be considered in assessing financial stability?” [1]

218

218

Harvard Corporate Governance

JUNE 19, 2022

Companies and limited liability partnerships (LLPs) “with the greatest economic and environmental impact” are now subject to the legal requirement to assess their climate risks and disclose climate-related financial information as a result of new regulations which came into force on 6 April 2022.

212

212

Mckinsey and Company

MARCH 11, 2024

As financial institutions actively adopt emerging technologies, they should act now to future-proof themselves against growing cyber risks.

Technology 110

Technology 110

Machen McChesney

MARCH 6, 2024

Have you completed your company’s year-end financial statements yet? Most calendar-year entities issue their year-end financials by March of the following year. Lenders and investors may think the worst if a company’s financial reports aren’t submitted in a timely manner.

98

98

LaPorte

FEBRUARY 12, 2024

The post Bad debt tax deduction method proposed for financial institutions first appeared on LaPorte. (authored by RSM US LLP) Banks and insurance companies would see a simplification of their tax reporting of credit losses under proposed regulations.

Banking 97

Banking 97

N Contracts

FEBRUARY 8, 2024

Measuring compliance risk protects your institution from financial, legal, and reputational damage. When you know how much compliance risk exists, you can decide if you are comfortable with that risk or need to adjust internal controls to mitigate it.

Compliance 90

Compliance 90

Harvard Corporate Governance

JULY 26, 2022

Thank you for the opportunity to comment on the Strategic Plan Draft for Public Comment (“Draft Plan”) of the Financial Accounting Foundation (“FAF”). We share the FAF’s commitment to independent, objective standard-setting for financial accounting and reporting. 5] As the FAF itself has explained: “If companies.

Marketability 189

Marketability 189

Gross Mendelsohn

JANUARY 29, 2024

The numbers on your nonprofit’s financial statements tell a colorful story ― if you know what to look for. Nonprofit CEOs, executive directors and board members who have a solid understanding of financial statements typically make better decisions for their organization. Let’s break things down.

80

80

Harvard Corporate Governance

JULY 26, 2023

In many cases, these benefits are the recipient’s most important financial asset. Public employers across the state entrust us with a portion of their balance sheets in return for a critical future benefit for their employees. I am proud that the SBI pays out more than $5 billion a year in benefits to our members.

Marketability 186

Marketability 186

Mckinsey and Company

AUGUST 7, 2023

Financial inclusion is when everyone can access financial services that can help them build wealth, including savings, credit, loans, equity, and insurance.

Equity 87

Equity Banking 87

Harvard Corporate Governance

JUNE 12, 2022

In March, the Taskforce on Nature-related Financial Disclosures released the first beta version (v0.1) Formally launched in June 2021, the TNFD is a global, market-led initiative established in response to the growing call to factor nature-related risks into financial and business decisions. Roe (discussed on the Forum here ).

Beta 203

Beta Marketability 203

Harvard Corporate Governance

JULY 26, 2023

I am very pleased that this Committee is tackling the injection of environmental and social policy into financial regulation in such an extensive way—holding this hearing, and considering as many as 18 pieces of legislation designed to tackle this subject.

Marketability 189

Marketability 189

Gross Mendelsohn

FEBRUARY 2, 2024

Non-public entities will need to adopt the new Current Expected Credit Loss (CECL) model starting with 2023 calendar year-end financial statements. What does this mean for your company and your financial statements?

91

91

Benzinga

JANUARY 18, 2024

Princeton Bancorp (NASDAQ: BPRN ) has announced a merger with Cornerstone Financial (OTC: CFIC ) that is expected to be completed in Q3 of 2024. Under the terms of the agreement, Princeton Bancorp has agreed to give Cornerstone Financial $17.90 million in in exchange for CFIC stock.

Banking 52

Banking 52

LaPorte

SEPTEMBER 30, 2022

(authored by RSM US LLP) The financial institutions ecosystem is in a unique position as the economy works through the current inflationary phase. The post Economic headwinds: Financial institutions first appeared on LaPorte.

98

98

IVSC

FEBRUARY 21, 2023

IVSC is pleased to announce the appointment of three new experts to its Financial Instruments Board (FIB). This addition to the board further strengthens the IVSC’s ability to oversee the development of standards and promote consistent and transparent financial instrument valuations globally.

Banking 130

Banking Marketability Business Valuation 130

Machen McChesney

FEBRUARY 8, 2024

Financial reporting plays a key role when a business needs funds for continued operations and strategic investment opportunities. Lenders and investors will generally want to review your company’s financial statements before they give it money.

Equity Financing 89

Equity Financing Equity Finance Banking 89

BVR

APRIL 21, 2023

A common hurdle that any person involved in valuation will have to clear is financial statement analysis, and a lot goes into understanding that. Read on to learn more about making adjustments to financial statements.

Business Valuation 100

Business Valuation 100

Mckinsey and Company

DECEMBER 11, 2023

Financial-services revenues from Latinos may grow by up to $93 billion by 2030. To get more of that market, institutions would need to tailor their offerings.

Marketability 100

Marketability Banking Equity 100

Harvard Corporate Governance

JULY 13, 2023

The law, scheduled to take effect on July 1, 2023, builds on the State Board of Administration’s August 2022 resolution providing that its own investment decisions must be based only on pecuniary factors that do not include “the consideration of the furtherance of social, political, or ideological interests.”

Finance 189

Finance 189

Sun Acquisitions

FEBRUARY 14, 2024

It also hinges on selecting the most appropriate financial strategy that aligns with your acquisition goals. This article explores the significance of matching financial plans to business acquisition goals and how this synergy can lead to prosperous outcomes. These strategies can provide the financial firepower needed to fuel growth.

Debt Financing 59

Debt Financing Equity Financing Finance Equity 59

Reynolds Holding

FEBRUARY 20, 2024

If you follow the financial press, you have probably seen coverage of the new bank capital requirements that federal regulators proposed last year. In a new article, we show that even if the banking agencies finalize these rules over the banking sector’s fierce opposition, financial regulators’ job is far from finished.

Banking 59

Banking Marketability Finance 59

Reynolds Holding

JULY 11, 2022

In a recent study, we rely on the well-known Competing Values Framework (CVF, hereafter) theory to define four dimensions of corporate culture and study their implications for financial reporting quality. 2012), we find a strong positive association between collaboration-oriented corporate culture and lower financial reporting quality.

Compliance 105

Compliance Marketability 105

Benchmark Report

FEBRUARY 2, 2024

For buyers, the financial due diligence (FDD) exercise is a major fact-finding exercise that will, hopefully, reinforce the assumptions that have underpinned their offer. For sellers it’s an opportunity to showcase the business and to reinforce the opportunity to the buyer.

64

64

Trout CPA

JANUARY 14, 2024

Written by Randall Weaver, CPA & Adam Siviter In the ever-evolving realm of real estate, opting for either short-term or long-term rentals transcends mere convenience; it represents a choice with substantial implications for your financial strategy.

87

87

A Neumann & Associates

NOVEMBER 2, 2023

When it comes time to selling your business, there will be tremendous emphasis on the financials. However, strong financial performance alone does not guarantee a successful experience or even an executed deal. As Achim Neumann, President of A Neumann & Associates, LLC. That is all very flattering but can also be problematic.

Banking 95

Banking Finance Marketability 95

Mckinsey and Company

FEBRUARY 29, 2024

After the 2023 spike in large deals and bank failures, the outlook for financial services M&A appears bright and active—particularly for acquirers with the skills to execute complex deals.

Banking 69

Banking Mergers & Acquisitions 69

Auto Dealer Valuation Insights

FEBRUARY 2, 2024

Last week, the CFA Institute Research & Policy Center released its Finfluencer Appeal: Investing in the Age of Social Media report on the growing impact of finfluencers (short for financial influencers) on young investors, highlighting the challenges and opportunities for the wealth management industry.

52

52

Peak Business Valuation

AUGUST 17, 2023

Financial advisories provide a range of services related to personal finance, investments, and financial planning. They primarily help individuals, families, businesses, and institutions make informed financial decisions. As such, the financial advisory industry plays a crucial role in the economy.

Discounted Cash Flow 52

Discounted Cash Flow Business Valuation Appraisal Fair Market Value 52