Harvard Corporate Governance

APRIL 17, 2022

This post highlights five areas of focus—financial reporting and controls; enterprise risk management; environmental, social, and governance; cyber risk; and digital finance transformation—that likely will be recurring topics of discussion for audit committees in 2022. With these large-scale changes comes an increased risk for fraud.

Finance 321

Finance Technology 321

Harvard Corporate Governance

JUNE 11, 2023

The role of the corporation in society, workplace strategies, and climate change are just some of the newer topics that boards are expected to address. It may be a truism to say that every topic on the board’s agenda is important. 1] The CEO is usually the most visible and prominent position within a company. [2] 4] (more…)

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BVR

MARCH 28, 2022

In BVR’s recent webinar, Cryptocurrency Fraud and Forensics: What Valuation Professionals Need to Know, forensic and cryptocurrency experts Katerina Gaebel and Mark DiMichael, both of Citrin Cooperman, covered various hot topics on fraud and forensic accounting issues in digital assets and how they affect the business valuation profession.

Business Valuation 242

Business Valuation Banking 242

Harvard Corporate Governance

MARCH 6, 2024

Boards and the businesses they oversee face new challenges and opportunities—and new demands from their stakeholders—each year. Corporate governance and demands on corporate leaders vary significantly from country to country, but four topics stand out as most important to businesses and their boards across the globe in 2024: (more…)

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Harvard Corporate Governance

JULY 9, 2022

As we wrote in Harvard Business Review in 2020, “Reviewing financial statements, audit activities, and compliance activities are the responsibility of the board, not the mission of the board. 1] How boards prioritize topics and structure their agendas to focus on future focused, strategic topics is critical. more…).

Compliance 325

Compliance 325

Harvard Corporate Governance

NOVEMBER 28, 2022

Source: “Shareholder Voting Trends (2018-2022),” The Conference Board , [link] org/topics/shareholder-voting/trends-2022- brief-1-environmental-climate-proposals and [link] board.org/topics/shareholder-voting/trends-2022-brief-2-human-capital- management-socialproposals. This was likely partly an effect of Staff Legal Bulletin No.

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307

JPAbusiness

MARCH 26, 2024

From our many years of experience, we’ve identified that some of the most successful business owners are astute risk managers. They systematically apply methods and practices to identify risks and mitigate them, which helps the business take advantage of upside risks and protect against potential downsides.

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Harvard Corporate Governance

MAY 6, 2023

Managing a workforce has always been vital for business success. However, DEI is sometimes viewed as a “softer” policy topic that doesn’t factor into investor outcomes. This post is based on her AllianceBernstein memorandum. We think that’s a mistake.

Equity 240

Equity Marketability 240

Harvard Corporate Governance

AUGUST 7, 2023

Increased public scrutiny of corporate action and disclosure on environmental and social topics has generated concern that both leaders and laggards are at risk of unwanted attention. They raised corporate sustainability and social responsibility disclosures, as well as the role of ratings in reputation and risk management, as key topics.

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Harvard Corporate Governance

AUGUST 10, 2023

Eccles (Oxford University), on Thursday, August 10, 2023 Editor's Note: Robert Eccles is Visiting Professor of Management Practice at Oxford University Said Business School. One of the topics at the center of the ESG debate is climate change. Posted by Robert G.

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IVSC

APRIL 30, 2024

Dan McCarthy Assistant Professor of Marketing, Emory University Daniel McCarthy is an Assistant Professor of Marketing at Emory University’s Goizueta School of Business. For those interested in a deeper exploration of these topics, the full interview can be downloaded through the link below.

Marketability 147

Marketability Finance Business Valuation 147

Harvard Corporate Governance

SEPTEMBER 28, 2023

Posted by Angel Tengulov (University of Kansas School of Business), on Thursday, September 28, 2023 Editor's Note: Angel Tengulov is an Assistant Professor of Finance at the University of Kansas School of Business. This post is based on a working paper by Franklin Allen , Marlene Haas, Matteo Pirovano, and Angel Tengulov.

Marketability 225

Marketability Finance Equity 225

Harvard Corporate Governance

FEBRUARY 29, 2024

Contributing to emerging topical and stewardship issues that BlackRock believes may impact clients’ financial interests as long-term investors. Voting at shareholder meetings on management and shareholder proposals on behalf of clients who have delegated voting authority to BlackRock.

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135

IVSC

APRIL 26, 2024

This year’s series includes five engaging sessions where international experts share their insights on a range of valuation-themed topics. Whether you’re a valuation professional, business leader, or finance expert, these webinars offer a unique opportunity to stay informed on the latest issues shaping the valuation world.

Banking 130

Banking Finance Risk-free Rate Technology 130

IVSC

FEBRUARY 19, 2024

This gathering marks the first assembly of the Standards Review Board, the Business Valuation and Intangible Assets Board, the Financial Instruments Board, and the Tangible Assets Board since the release of the latest International Valuation Standards (IVS).

Intangible Assets 130

Intangible Assets Business Valuation 130

BVR

MARCH 28, 2022

Fishman, Michelle Gallagher, Ken Pia, and Jeffrey Tarbell covered various hot topics that affect the business valuation profession. In BVR’s recent webinar, Power Panel: Live Expert Answers for Today’s Tough BV Questions, experts Jay E. These questions ranged from the basics, such as “What will 2021 look like?”

Business Valuation 189

Business Valuation 189

Harvard Corporate Governance

MARCH 5, 2024

We also spoke with business leaders, investors, and subject matter specialists to get their insights on how boards are addressing this complex issue, where the obstacles lie, and what more boards could be doing to help build a robust and resilient workforce for the future. more…)

Equity 236

Equity Technology 236

Harvard Corporate Governance

MARCH 16, 2024

Securities and Exchange Commission (SEC) published its much anticipated rules to regulate initial public offerings (IPOs) by special purpose acquisition companies (SPACs) and subsequent business combination transactions between SPACs and target companies (de-SPAC transactions).

Compliance 129

Compliance Marketability 129

Harvard Corporate Governance

NOVEMBER 23, 2022

For US issuers, the new EU rules will result in mandatory reporting on a broader set of ESG topics than those required under current and proposed Securities and Exchange Commission (SEC) rules. We expect to see companies sending and receiving ESG questionnaires to gather the data necessary for their ESG reports.

Compliance 178

Compliance 178

Harvard Corporate Governance

MARCH 26, 2023

Each company must navigate its own uniqueness related to its organizational structure, global reach, environmental impact, business circumstances, and industry requirements. Further, the broad constellation of topics comprising ESG often doesn’t fit neatly into any one board committee’s charge.

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Harvard Corporate Governance

APRIL 21, 2023

We reconvened in 2022 to research a topic of increasing importance: board oversight of human capital management, with a specific focus on employee voice. We define “employee voice” as the perspectives, interests, and needs of the workforce.

Equity 309

Equity Marketability 309

IVSC

JANUARY 24, 2024

IVSC use a number of means to understand what changes are necessary in the standards, which include, but are not limited to: Agenda Consultation; This includes key topics to be considered by the all the boards and specific topics suggested by the Technical Boards. Why should I instruct my valuer to use the IVS?

Intangible Assets 279

Intangible Assets Compliance Marketability Banking 279

IVSC

JULY 14, 2022

Sydney-based PwC Partner, Richard Stewart OAM, has been appointed as the next Chair of the IVSC’s Business Valuation Board (BVB). Most recently, Andreas has overseen the BVB’s work to issue Perspectives Papers on topics including Goodwill, Intangibles and ESG. The business valuation sector is evolving rapidly. Add Content Here.

Business Valuation 130

Business Valuation Intangible Assets Technology 130

Harvard Corporate Governance

OCTOBER 7, 2023

As a transformative technology, AI has the capacity to disrupt entire industries, creating new business opportunities and presenting new risks for companies. How AI may disrupt the company’s business and industry. Boards of directors and their advisors need to consider: How AI is currently used by the company and its competitors.

Compliance 253

Compliance Technology 253

Gross Mendelsohn

OCTOBER 25, 2023

Depreciation: the unsung hero of every business's accounting saga. We're here to turn this mundane topic into a thrilling expedition through the world of financial wizardry. It's the silent force that ensures your financial records dance to the rhythm of balance, a vital element in the complex symphony of profit and loss.

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90

Harvard Corporate Governance

NOVEMBER 5, 2022

This post provides an overview of shareholder resolutions filed at Russell 3000 and S&P 500 companies through mid-July 2022, including trends regarding the volume and topics of shareholder proposals, the level of support received by those proposals when put to a vote, and the types of proposal sponsors.

Equity 334

Equity Marketability 334

Harvard Corporate Governance

JULY 21, 2022

Around the globe, diversity, equity, and inclusion (DE&I) has grown to become a critically important boardroom topic given the increasing focus by legislatures, regulatory bodies, stock exchanges, investors, and the general public.

Equity 135

Equity Marketability 135

Harvard Corporate Governance

AUGUST 19, 2022

If you’re not thinking about this topic now, though, you may be in need of a wake-up call, especially in today’s competitive labor market. hours on the topic, according to a separate study by The Rock Center and the Institute of Executive Development. All signs point to a hiring desert for companies that are unprepared.

Marketability 201

Marketability 201

Law 360 M&A

MARCH 7, 2024

Whether Delaware will continue to be where many companies choose to incorporate and its courts will remain the go-to venue for deciding high-stakes business disputes was a hot topic of conversation as Tulane Law School commenced its annual corporate law institute on Thursday.

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52

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

SEPTEMBER 13, 2023

To be clear, for many private companies, ESG considerations—however the particular company defines ESG—inform the core purpose, values and day-to-day operations of the business, often from the venture’s founding stage, and consideration of ESG in that context is of course beyond the scope of this overview. more…)

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236

BVR

MARCH 28, 2022

The bestselling Business Valuation and Bankruptcy: Case Law Compendium is out now and is in its third edition. It summarizes case law and provides insightful analysis on a range of bankruptcy topics. This must-have resource is replete with hard-won insights into the often challenging intersection of law and valuation.

Business Valuation 100

Business Valuation 100

Harvard Corporate Governance

JUNE 14, 2022

1] After the financial crisis of 2008, that gave way to a greater focus on whether boards have the right mix of skills and experience to guide business strategy—as well as mechanisms for shareholders to hold boards accountable for business performance. [2]

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Harvard Corporate Governance

APRIL 28, 2023

Posted by Stephen Utkus (University of Pennsylvania), on Friday, April 28, 2023 Editor's Note: Stephen Utkus is Visiting Scholar at Wharton Business School at the University of Pennsylvania and Fellow at the Center for Financial Markets and Policy at Georgetown University.

Finance 221

Finance Marketability Equity 221

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. This webinar will explore topics such as the impact of inflation, and the potential effects of ongoing geopolitical tensions on global markets. .

Banking 246

Banking Marketability 246

Harvard Corporate Governance

MARCH 28, 2023

Posted by Brian Tayan (Stanford University), on Tuesday, March 28, 2023 Editor's Note: Brian Tayan is a researcher with the Corporate Governance Research Initiative at Stanford Graduate School of Business. This post is based on a recent paper by Mr. Tayan, Andrew Baker, David Larcker , and Derek Zaba.

Dividends 254

Dividends Marketability 254

Harvard Corporate Governance

OCTOBER 17, 2022

K”); and ( iii ) require information disclosed on Form SR or pursuant to Item 703 of Regulation S-K to be tagged with inline eXtensible Business Reporting Language (“Inline XBRL”). An Active Rulemaking Period with Gary Gensler at the Helm of the SEC. The full text of these proposed amendments is available here. more…).

Equity 209

Equity 209