Harvard Corporate Governance

AUGUST 10, 2023

This post is based on the author’s academic commentary on the HFSC hearing: “Examining Environmental and Social Policy in Financial Regulation.” Patrick McHenry (R-NC),which can be viewed here. That said, when one goes beneath the level of political theater, I think there is to be found.

186

186

Harvard Corporate Governance

APRIL 4, 2023

Businesses today face increasingly difficult tradeoffs between the pro-market and pro-society policies needed to support their own long-term goals, and narrower pro-business policies that may pay off more directly in the near term. On what basis should business influence those rules?

Marketability 249

Marketability 249

Harvard Corporate Governance

DECEMBER 14, 2022

The report was drafted with the Working Group on Inclusive Green Finance of the Alliance for Financial Inclusion (AFI), a policy alliance of central banks and financial regulators from nearly 80 developing economies, and launched on November 16, 2022, at COP27 in Sharm-el-Sheikh, Egypt. more…).

Finance 183

Finance Banking 183

Harvard Corporate Governance

APRIL 3, 2023

Increasingly, however, society is demanding that institutional investors call on their portfolio firms to address social problems and operate sustainably. Institutional involvement has largely overcome the Berle and Means problem of dispersed passive shareholders, reduced agency costs, and improved corporate governance.

252

252

Harvard Corporate Governance

JULY 8, 2022

Business leaders throughout the country stepped up to the challenge of combatting racial injustice by pledging funds and taking action to address inequity within their workforces, local communities and society at large.

Equity 210

Equity Finance 210

Harvard Corporate Governance

JULY 17, 2022

As SEC alum Robert Birnbaum and his team said decades ago , ‘no regulation can be static in a dynamic society.’ Gensler’s public policy goals for the agenda are “continuing to drive efficiency in our capital markets and modernizing our rules for today’s economy and technologies.” According to SEC Chair Gary Gensler , the “U.S.

Marketability 235

Marketability Technology 235

Harvard Corporate Governance

MAY 4, 2022

Posted by Frederick Alexander (The Shareholder Commons), on Wednesday, May 4, 2022 Editor's Note: Frederick Alexander is Founder of The Shareholder Commons; Holly Ensign-Barstow is Director of Stakeholder Governance & Policy at B Lab. This post is based on their recent paper. more…).

Beta 278

Beta Marketability 278

Harvard Corporate Governance

AUGUST 31, 2022

This post is based on an ISS Corporate Solutions publication by Paul Hodgson, Senior Editor at ISS Corporate Solutions, Noam Cherki, Regulatory Affairs Intern, and Karina Karakulova, Director of Regulatory Affairs and Public Policy, at Institutional Shareholder Services.

Banking 237

Banking 237

Harvard Corporate Governance

JUNE 23, 2023

Tran (City University of London) , on Thursday, June 22, 2023 Tags: CEOs , Insider trading , investors , IPOs , Rule 10b-5-1 , SEC enforcement Remarks by Commissioner Uyeda at the Society for Corporate Governance 2023 National Conference Posted by Mark T. Uyeda, U.S.

Alpha 242

Alpha 242

Appraiser Newsroom

MAY 16, 2024

With a notable history, including past presidencies at the New Hampshire Society of CPAs and the Rotary Club of Nashua West, she also contributes her insights to the Artificial Intelligence and Machine Learning Commission (AIMLC) for NACVA. Petersburg, Russia.

Business Valuation 52

Business Valuation Appraisal Intangible Assets Finance 52

Harvard Corporate Governance

JUNE 15, 2022

Understanding equity markets’ assessment of income inequality is important because equity markets allocate capital and send valuation signals to firms, informing and possibly shaping corporate policies that contribute to or mitigate income inequality. In this paper , we address this question by exploiting a new rule that required U.S.

Equity 229

Equity Marketability Finance 229

Appraiser Newsroom

MAY 1, 2024

Different property insurance policies have unique features and limitations. For example, homeowners insurance covers a different set of risks than a business owners policy. The Claims Function People buy insurance policies for protection against financial loss.

Appraisal 52

Appraisal Risk Premium Marketability 52

Cooley M&A

AUGUST 10, 2023

While EU Member States are free to decide – and pursue in investment screening – their own public policy and public security goals, investment screening measures cannot restrict fundamental EU freedoms unless the measures are justified by a genuine and sufficiently serious threat to a fundamental interest of society.

52

52

ThomsonReuters

APRIL 10, 2023

By embedding a socially responsible and sustainable CPR strategy and governance framework, accounting firms can positively impact society — and set themselves apart from the competition. How do we ensure our political activities support the betterment of society? What is corporate political responsibility?

Accounting Firms 59

Accounting Firms Marketability 59

Reynolds Holding

JANUARY 17, 2023

Investors are increasingly interested in whether firms implement environmental, social, and governance (ESG) policies that, for example, reduce the firms’ carbon footprints, diversify their workplaces, or better protect customers’ private information. Some socially beneficial policies (e.g., given a carbon tax).

Marketability 69

Marketability 69

IVSC

MAY 17, 2024

He holds a dual degree in Economics and Environmental Policy from the London School of Economics and has completed training in Data Analysis and Marketing Strategy. He is an Associate Member of the American Society of Appraisers (ASA-BV). He is also a Chartered Valuer and Appraiser in Singapore. He has lived in Singapore since 2009.

Intangible Assets 130

Intangible Assets Business Valuation Appraisal Finance 130

Reynolds Holding

JANUARY 7, 2024

Key Points In the latest round of additions to the DOJ’s programs to incentivize voluntary self-disclosure of wrongdoing by corporations, the DOJ has rolled out new policies that outline concrete incentives for self-disclosure and created a safe harbor for disclosure of wrongdoing unearthed during an acquisition.

Compliance 45

Compliance 45

IVSC

MAY 16, 2023

Valuation acts a core pillar of financial reporting, corporate finance, investment analysis, and public policy decisions. A financial system that is stable, transparent, and dependable is of immeasurable benefit to society as a whole.

Corporate Finance 130

Corporate Finance Banking Finance Marketability 130

Appraiser Newsroom

APRIL 25, 2023

Key actions taken to date have included: the implementation of a new governance model (Carver System); modernization of related policy documents; new BoG monitoring procedures; increased transparency and communication to members; and implementation of a new strategic plan focusing on three pillars: Education, Membership and Branding.

Appraisal 52

Appraisal Marketability Technology 52

Appraiser Newsroom

AUGUST 22, 2023

Expertise on this thought was recently shared by ASA member Norm Laskay , an accredited senior appraiser specializing in marine surveys, in an article published in PowerShips Summer 2023 by the Steamship Historical Society of America (SSHSA).

Appraisal 52

Appraisal 52

Reynolds Holding

APRIL 4, 2024

Yet equality is not a consideration for current antitrust policy, which is concerned almost exclusively with consumer welfare (understood as a synonym for economic efficiency). At the same time, the wider policy repercussions of specific decisions call for a coherent approach. However, the social role of antitrust is secondary.

Marketability 59

Marketability 59

Appraisers Blog

NOVEMBER 21, 2023

The UK is not guiding much policy in America. We already live in a socialistic society where the state uses it’s force and might to take away and gift to others, with no redress possible, taxation without representation rules the day. So commonplace in our society today, the ideas that socialism is a good thing.

Appraisal 77

Appraisal Equity 77

Reynolds Holding

MARCH 19, 2024

First, firms now face pressure to disclose lobbying activities and their alignment or misalignment with ESG policies. Social demand for ESG might cause firms to internalize costs that they have historically imposed on society. Finally, our analysis has implications for disclosure policy. This could be efficiency enhancing.

Firm Value 78

Firm Value Marketability 78

Appraiser Newsroom

APRIL 30, 2024

These positions set the long-term direction of our Society and are vital to maintaining the high standards that are the foundation of ASA and our profession. Elections will also be held for a discipline governor seat and for members-at-large and officer positions on our various discipline committees.

Business Valuation 52

Business Valuation Appraisal 52

Reynolds Holding

NOVEMBER 20, 2022

What caused this decrease and what does it mean for policy makers and rating agencies? While our study focused on corporate response to a rating over three decades ago, we believe that it provides key insights for policy makers and rating agencies who are interested in motivating improvement in corporate responsibility.

59

59

IVSC

JANUARY 26, 2022

Johnnie White CEO, American Society of Appraisers. I have always had an open-door policy and look forward to individuals contacting me. Johnnie White CEO, American Society of Appraisers. Johnnie White CEO, American Society of Appraisers. My education and work experience has directly led to my current role as CEO for ASA.

Appraisal 246

Appraisal Business Valuation Technology Intangible Assets 246

Reynolds Holding

OCTOBER 24, 2023

4] You are the ones that can work with firms to implement effective policies and procedures to ensure that those firms comply with their legal obligations on the front end , so that, instead of reading about compliance failures , the public understands that organizations like yours are proactively doing what they can to be compliant.

Compliance 40

Compliance Accounting Firms Start-ups Marketability 40

Reynolds Holding

OCTOBER 4, 2022

Meta’s articulated purpose in creating the board was to have it answer difficult legal questions, while civil society wanted the board to function as a check on Meta. First, it is asserting its authority to hold Meta accountable for following its content moderation policies and conforming those policies with human rights law.

Compliance 72

Compliance 72

Appraiser Newsroom

JANUARY 8, 2024

During my tenure, our Society achieved significant milestones, including: Successfully restoring the organization’s financial health, resulting in a positive balance sheet. Facilitating the transition of the governance structure to a policy governance model.

Appraisal 40

Appraisal Technology Marketability Business Valuation 40

Appraiser Newsroom

JANUARY 29, 2023

Schwartz , Esq., CPA | Partner, Schwartz & Schwartz, APC Three Branches, Two Years: Understanding Legislative, Regulatory, ad Legal Developments John D. Event sponsors include: John Moran Auctioneers & Appraisers and the Sullivan Goss Gallery. Early registration discounts available through February 28, 2023. Register online at bit.ly/PPAS23

Appraisal 59

Appraisal Marketability 59

IVSC

JUNE 6, 2023

He provides valuation policy and process assistance to a number of the world’s largest institutional limited partner investors and some of the world’s largest alternative investment managers. David received an M.S. in accounting from Brigham Young University’s Marriott School and his B.S. in accounting from Brigham Young University.

Equity 130

Equity Mergers & Acquisitions Marketability 130

Harvard Corporate Governance

SEPTEMBER 17, 2023

Sustainability disclosures are increasingly subject to scrutiny from regulators and civil society and have been the target of litigation. Reviewing draft sustainability disclosures and associated disclaimers to ensure that data and the narrative are appropriately disclosed and disclaimed.

Marketability 243

Marketability 243

Reynolds Holding

APRIL 23, 2024

As a result, pre-packs can also help maximize the value of an insolvent firm for the benefit of debtors, creditors, and society. I also review the empirical evidence on pre-packs and conclude with various policy recommendations for countries considering the adoption of this restructuring tool.

64

64

Reynolds Holding

OCTOBER 2, 2023

A while ago, the National Center for Public Policy Research – a conservative organization that focuses its advocacy in the corporate and securities space – filed a lawsuit against Starbucks , arguing that its diversity equity and inclusion program ran afoul of Title VII of the Civil Rights Act of 1964, and Section 1981.

Compliance 81

Compliance Market Capitalization Equity Marketability 81

Reynolds Holding

JANUARY 30, 2024

1] This de facto rule follows from the Commission’s enforcement of its policy, adopted in 1972, that it will not “permit a defendant or respondent to consent to a judgment or order that imposes a sanction while denying the allegations in the complaint or order for proceedings.” [2] e), our so-called gag rule. [1]

Banking 45

Banking Start-ups Compliance 45

Reynolds Holding

OCTOBER 5, 2023

Third, I’ll announce our latest effort to promote voluntary self-disclosures: our new Mergers & Acquisitions Safe Harbor policy. Companies cannot wait to enact compliance-promoting compensation policies until they are in the government’s crosshairs.

Compliance 40

Compliance Start-ups Banking Finance 40

Reynolds Holding

JULY 12, 2022

Subsequently, many companies pledged to do their part to address inequalities and, likewise, many investors began to seriously reflect on their racial and ethnic diversity policies. However, many boards still do not reflect the diversity of their customer base or the demographics of the broader society in which they operate.

Equity 59

Equity 59