Harvard Corporate Governance

JUNE 29, 2022

Posted by Colleen Honigsberg (Stanford Law School) and Shivaram Rajgopal (Columbia Business School), on Wednesday, June 29, 2022 Editor's Note: Colleen Honigsberg is an Assistant Professor at Stanford Law School; and Shivaram Rajgopal is the Roy Bernard Kester and T.W. Byrnes Professor of Accounting and Auditing at Columbia Business School.

Corporate Finance 314

Corporate Finance Banking Finance Marketability 314

Harvard Corporate Governance

JUNE 5, 2023

Tan (Singapore Management University), on Monday, June 5, 2023 Editor's Note: Michael Shen is an Assistant Professor of Accounting at NUS Business School, National University of Singapore, and Samuel T. Tan is an Assistant Professor of Accounting at the School of Accountancy, Singapore Management University.

Marketability 220

Marketability 220

IVSC

APRIL 24, 2024

New board appointments have been made to the Standards Review Board, Business and Intangible Assets Board, Financial Instruments Board, and Tangible Assets Board.

Intangible Assets 130

Intangible Assets Business Valuation Appraisal Marketability 130

Harvard Corporate Governance

AUGUST 24, 2022

Posted by Brian Tayan (Stanford University), on Wednesday, August 24, 2022 Editor's Note: Brian Tayan is a researcher with the Corporate Governance Research Initiative at Stanford Graduate School of Business.

Marketability 351

Marketability 351

Harvard Corporate Governance

FEBRUARY 27, 2024

In an era where the corporate world is increasingly held accountable for its social and environmental footprint, a striking confrontation is unfolding, one that could redefine the very nature of stewardship. When there was a singular focus throughout the whole investment chain on share price.

213

213

IVSC

FEBRUARY 21, 2024

In our inaugural webinar, ValuAsia Connect: Environment, Social, and Governance, we will provide an update on our latest edition of the International Valuation Standards (IVS) and explore the key Environment, Social, and Governance (ESG) factors and the regulatory environment that ought to be considered when valuing a business, asset, or liability.

Business Valuation 246

Business Valuation Corporate Finance Intangible Assets Appraisal 246

Harvard Corporate Governance

AUGUST 25, 2023

Posted by Rebecca Forée, and Aeisha Mastagni, California State Teachers' Retirement System, on Friday, August 25, 2023 Editor's Note: Rebecca Forée is Media Relations Manager, and Aeisha Mastagni is Portfolio Manager within the Sustainable Investment & Stewardship Strategies Unit at the California State Retirement System (CalSTRS).

189

189

Harvard Corporate Governance

MARCH 21, 2024

Posted by Dennis Campbell (Harvard Business School), Ruidi Shang (Tilburg University), and Zhifang Zhang (Warwick Business School), on Thursday, March 21, 2024 Editor's Note: Dennis Campbell is Dwight P. Robinson Jr. This post is based on their working paper. Bebchuk and Jesse M. Fried; The Growth of Executive Pay by Lucian A.

Banking 205

Banking Equity 205

IVSC

SEPTEMBER 30, 2022

Japheth Katto (Uganda) , is a corporate governance and financial services regulation consultant and managing partner of Japheth Katto Consult which focuses on board training and development, board evaluations, board searches and board remuneration surveys. Prior to then he held various accounting and auditing roles in East Africa and the UK.

Banking 246

Banking Start-ups Marketability Finance 246

Harvard Corporate Governance

MARCH 24, 2024

Existing practices in the custody business are longstanding and function exceptionally well. Yet the Securities and Exchange Commission (SEC) wants a sweeping expansion of its custody rule, which currently covers funds and securities managed by investment advisers. more…)

Marketability 130

Marketability 130

IVSC

JUNE 6, 2023

Mary Barth IVSC Trustee and Vice Chair of the Financial Accounting Foundation Mary is the Joan E. Horngren Professor of Accounting, Emerita at Stanford University, Graduate School of Business (GSB). Previously, she was on the Harvard Business School faculty and an Arthur Andersen & Co audit partner.

Equity 130

Equity Mergers & Acquisitions Marketability 130

IVSC

MAY 2, 2023

With the unprecedented challenges faced by businesses and economies, there has never been a more important time to stay up-to-date on macroeconomic trends and predictions. ” Valuation plays a pivotal role in driving well-informed decisions across the business and financial sectors. BST / 9:00 a.m.–10:00 EDT Register here.

Banking 246

Banking Marketability 246

Harvard Corporate Governance

JANUARY 12, 2023

Posted by Gregory Burke (Duke University), on Thursday, January 12, 2023 Editor's Note: Gregory Burke is a fifth-year accounting Ph.D. candidate at Duke University’s Fuqua School of Business. This post is based on his article forthcoming in the Journal of Accounting and Public Policy. Background. more…).

Corporate Finance 189

Corporate Finance Finance 189

Harvard Corporate Governance

JULY 25, 2022

This post is based on their recent paper , forthcoming in the Journal of Accounting and Public Policy. This post is based on their recent paper , forthcoming in the Journal of Accounting and Public Policy. In our paper, Can we trust the accounting discretion of firms with political money contributions? Jackson Jr.; Jackson Jr.,

Finance 189

Finance Banking 189

Harvard Corporate Governance

JANUARY 19, 2023

Posted by Dean Kingsley, Matt Solomon, Deloitte & Touche LLP, and Kristen Jaconi (USC Marshall), on Thursday, January 19, 2023 Editor's Note: Dean Kingsley is a Principal and Matt Solomon is a Senior Manager at Deloitte & Touche LLP. This post is based on their recent Deloitte report. more…)

Compliance 239

Compliance 239

Harvard Corporate Governance

JULY 20, 2022

Eccles is Visiting Professor of Management Practice, and Kazdi Soonawalla is a Senior Research Fellow in Accounting at Oxford University Said Business School. The VRF was formed in a merger of the Sustainability Accounting Standards Board (SASB) and the International Integration Reporting Council (IIRC). more…).

267

267

Harvard Corporate Governance

FEBRUARY 9, 2024

Skiadopoulos (Queen Mary University of London and the University of Piraeus), on Thursday, February 8, 2024 Tags: ESG , ESG alpha , SASB , Stock performance , Sustainability Accounting Standards Board Global Proxy Voting Policy for Vanguard-advised funds Posted by John Galloway, Vanguard, Inc.,

Alpha 100

Alpha Banking Equity Compliance 100

Harvard Corporate Governance

AUGUST 8, 2023

Posted by Chris Netram, National Association of Manufacturers, on Tuesday, August 8, 2023 Editor's Note: Chris Netram is the Managing Vice President of Policy at the National Association of Manufacturers. This post is based on his testimony. more…)

Marketability 189

Marketability Technology 189

Harvard Corporate Governance

MARCH 19, 2024

Tong is Professor of Practice at the School of Accounting and Finance and Faculty of Business at Hong Kong Polytechnic University. This post is based on an article forthcoming in the Journal of Accounting and Public Policy by Lin Li, Peter Lam , Professor Tong, and Justin Law.

Finance 130

Finance 130

ThomsonReuters

MARCH 8, 2024

As busy accountants, it’s easy to get stuck in survival mode. How can you build your service offerings to better serve your clients and grow your CPA firm through accountability? Accounting firms face an array of challenges, such as new technologies, increased client demands, legislative changes, and staffing constraints.

Technology 96

Technology Accounting Firms Compliance 96

ThomsonReuters

AUGUST 3, 2023

These questions can be related to changes in regulatory and compliance standards , ESG , and general business advice. As a result of the explosion of new tools and software available, accounting firms have a significant opportunity to improve their reputational status through enhanced advisory service offerings.

Technology 98

Technology Accounting Firms Compliance Marketability 98

Harvard Corporate Governance

JUNE 24, 2022

Sonnenfeld (Yale School of Management), on Friday, June 24, 2022 Editor's Note: Jeffrey A. Sonnenfeld is the Lester Crown Professor in the Practice of Management at the Yale School of Management. Posted by Jeffrey A. This post is based on a recent paper by Prof.

360

360

Harvard Corporate Governance

JULY 21, 2023

on Friday, July 21, 2023 Editor's Note: Joud Abdel Majeid is a Senior Managing Director and is the Global Head of Investment Stewardship, Salim Ramji is a Senior Managing Director and is Global Head of iShares and Index Investments, and Jessica Burt is Head of Global Platform and Business Strategy for Investment Stewardship, at BlackRock Inc.

Equity 188

Equity Technology Marketability 188

ThomsonReuters

JULY 6, 2023

As accounting firms look to differentiate themselves from the competition, one trend is leading the way: business advisory. From advising on mergers and acquisitions to specializing in accounting and advisory in your clients’ specific industry, there are many ways to take advantage of this unique opportunity.

Accounting Firms 98

Accounting Firms Start-ups Compliance Mergers & Acquisitions 98

Harvard Corporate Governance

MARCH 7, 2023

Cohen (Harvard Business School), Umit Gurun (University of Texas at Dallas), Bugra Ozel (University of Texas at Dallas) , on Tuesday, March 7, 2023 Editor's Note: Lauren H. Bugra Ozel is an Associate Professor of Accounting at the University of Texas at Dallas. Posted by Lauren H. Cohen is the L.

Marketability 252

Marketability 252

Harvard Corporate Governance

SEPTEMBER 18, 2022

As companies seek to navigate a multi-stakeholder global landscape and the world continues to adjust to the impacts of Covid-19, significant new risks have emerged that are reshaping the near-term business and risk landscape.

Technology 257

Technology Marketability 257

Harvard Corporate Governance

APRIL 23, 2023

Posted by Jeanne Hanna, Bruce Freed and Karl Sandstrom, Center for Political Accountability, on Sunday, April 23, 2023 Editor's Note: Jeanne Hanna is Research Director, Bruce F. Sandstrom is Strategic Advisor, at the Center for Political Accountability. Freed is President and co-founder, and Karl J.

Treasury 239

Treasury 239

Harvard Corporate Governance

APRIL 11, 2022

They have now turned their attention to public reporting companies and are proposing regulatory changes to cyber incident reporting, cyber risk management and cyber governance. These proposed rules appreciably increase corporate accountability on cyber risk from the boardroom on down.

247

247

Harvard Corporate Governance

JULY 29, 2022

The Proposed SEC Climate Disclosure Rule: A Comment from Norges Bank Investment Management. Posted by Carine Smith Ihenacho, and Severine Neervoort, Norges Bank Investment Management, on Sunday, July 24, 2022. Can We Trust the Accounting Discretion of Firms with Political Money Contributions? Evidence from U.S. Uyeda, U.S.

Banking 206

Banking Equity Technology Marketability 206

Harvard Corporate Governance

SEPTEMBER 28, 2022

The US Department of Justice (DOJ) and the US Securities and Exchange Commission (SEC) have issued a number of policy updates and public pronouncements over the last several months, emphasizing the importance of empowered and accountable corporate compliance programs. Focus on training gatekeepers and middle management.

Compliance 214

Compliance Technology 214

Harvard Corporate Governance

SEPTEMBER 7, 2023

Posted by Blair Jones (Semler Brossy), Anna Natapova (Semler Brossy), and Chuck Gray (Egon Zehnder), on Thursday, September 7, 2023 Editor's Note: Blair Jones is a Managing Director at Semler Brossy LLC, Anna Natapova is Principal at Semler Brossy LLC, and Chuck Gray is Coleader of the US CEO and Board Practice at Egon Zehnder.

Equity 225

Equity 225

ThomsonReuters

JUNE 28, 2023

Let’s take a look at some best practices accounting firms can use to help clients overcome the challenges of ESG data collection and management. When you look at ESG through the lens of a tax and accounting firm, reporting on environmental, social, and governance factors is enabled by data.

Accounting Firms 98

Accounting Firms Compliance Start-ups Technology 98

Harvard Corporate Governance

APRIL 3, 2023

Fox Distinguished Professor of Business Law at the University of Pennsylvania Carey Law School and Jeff Schwartz is the Hugh B. Fund managers have a fiduciary duty to act on behalf of their funds, and ultimately the beneficiaries of those funds, in their voting and engagement efforts. Fisch is the Saul A. Quinney College of Law.

246

246

Harvard Corporate Governance

JULY 24, 2023

Efficient global supply chains require stable and predictable operations in each participating country; however, local government policies can introduce significant uncertainty to the business environment, affecting supply chains across these countries. This post is based on their recent paper.

189

189

Harvard Corporate Governance

NOVEMBER 30, 2022

Shareholders are playing an increasingly important role at many companies by engaging in meetings and discussions with the board and management. However, American issuers are able to exclude shareholder proposals for many defined reasons, such as when the proposal relates to a company’s ordinary business operations.

Equity 230

Equity Marketability 230

Harvard Corporate Governance

APRIL 18, 2022

Eccles is Visiting Professor of Management Practice at Oxford University Said Business School, and Shiva Rajgopal is Roy Bernard Kester and T.W. Byrnes Professor of Accounting and Auditing at Columbia Business School. Will an asset management firm stay solvent if it underperformed the market by 250 percent?

Equity 188

Equity Marketability 188

Harvard Corporate Governance

MARCH 28, 2022

Posted by Breanne Dougherty, Victoria Gaytan, and Hilary Novik-Sandberg, BlackRock Investment Stewardship, on Monday, March 28, 2022 Editor's Note: Michelle Edkins is Managing Director of BlackRock Investment Stewardship. Board composition, effectiveness, diversity, and accountability remain top priorities. Engagement Priority*.

230

230