Harvard Corporate Governance

AUGUST 5, 2022

Related research from the Program on Corporate Governance includes Independent Directors and Controlling Shareholders (discussed on the Forum here ) by Lucian Bebchuk and Assaf Hamdani. Soran , Randi Lally , and Mark H. Lucas , and is part of the Delaware law series ; links to other posts in the series are available here. The Goldstein v.

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Reynolds Holding

DECEMBER 6, 2023

Former Attorney General Bill Barr recently provided one of those reminders with his opinion column in the Wall Street Journal , titled Delaware Is Trying Hard To Drive Away Corporations. There are many legal topics where AG Barr has vast knowledge and experience. On those subjects, his opinion should carry weight. That’s why Robert T.

Start-ups 40

Start-ups 40

Reynolds Holding

OCTOBER 13, 2022

The days when activists focused on fights over social issues while businesses concentrated on the pursuit of commercial profit are gone. As a result, the traditional understandings of capitalism and activism in American life have changed, a topic that I explore in a recent article and a new book. Throughout U.S.

Equity 134

Equity Technology Marketability 134

Reynolds Holding

DECEMBER 15, 2022

The debate over the corporation’s purpose is today a central topic of corporate law scholarship. So far, the discussion has advanced little beyond a two-sided view, considering only the approaches known as shareholder primacy and corporate social responsibility (CSR).

Dividends 126

Dividends Compliance 126

ThomsonReuters

NOVEMBER 21, 2023

Jump to: Set engagements and expectations for next year Address economic pressures that are top of mind Advise on tax planning topics As the year comes to a close, most accounting firms are guiding clients through the complexities of year-end tax planning. Take stock of the topics you commonly address with clients at year-end.

Start-ups 52

Start-ups Accounting Firms 52

ThomsonReuters

DECEMBER 19, 2023

What renewable energy tax incentives does the IRS offer for individuals vs. businesses? For accountants, understanding renewable energy tax credits and how they relate to individuals and businesses is essential in helping clients maximize their tax benefits. Jump to: How do renewable energy tax credits work?

Start-ups 110

Start-ups Compliance Technology Finance 110

ThomsonReuters

APRIL 10, 2023

As more and more companies commit to embedding environmental, social, and governance (ESG) activities into their business practices , a related push for corporate political responsibility (CPR) is also taking shape. What is corporate political responsibility?

Accounting Firms 59

Accounting Firms Marketability 59

Farrel Fritz

NOVEMBER 27, 2023

Misappropriation of corporate opportunity is one of our favorite, most frequently blogged topics on New York Business Divorce. A special kind of breach of fiduciary duty, the corporate opportunity doctrine holds that “corporate fiduciaries and employees cannot. Hurlbut (“Robert”).

Marketability 59

Marketability 59

Reynolds Holding

JULY 14, 2022

1] The proposed rule has been widely discussed, and t[link] some extent criticized, in corporate governance circles. As James Piereson noted in the The New Criterion, our “new corporate alliance with liberals and the Democratic Party is … dangerous…. Furthermore, all the foregoing may add fuel to an on-going populist backlash.

Marketability 124

Marketability 124

Reynolds Holding

FEBRUARY 12, 2024

It may well be the case that the ruling bears directly on an issue of political significance with little or no obvious direct relevance for businesses or commercial conduct. Can they do so in a way that is consistent with their fiduciary duties to act in the best interests of the company and its stockholders? [1]

Marketability 45

Marketability 45

Reynolds Holding

APRIL 7, 2024

This post uses data from the ISS ESG Corporate Rating and from ISS Economic Value Added (EVA ) to assess the readiness of financial companies, across different markets and regulatory jurisdictions, to meet this challenge. ISS ESG assesses the readiness of financial companies to disclose and mitigate their carbon impact. Therefore, many U.S.

Finance 59

Finance Banking Marketability Start-ups 59

ThomsonReuters

OCTOBER 7, 2022

On August 16, 2022, the Inflation Reduction Act was signed into law by President Biden. business systems modernization ($4,750,700,000). To better understand how the Inflation Reduction Act funds will be used and the ways in which they may affect clients, let’s take a deeper look at each of these four priority areas.

Treasury 90

Treasury Start-ups Technology 90

Harvard Corporate Governance

NOVEMBER 21, 2022

Market Conditions : Changes in global economic conditions, including volatile equity capital markets, may adversely affect a company’s business, revenues, and earnings. Companies should assess how the relevant risks impact their businesses and prospects in particular, rather than rely on hypothetical, generalized COVID-19 disclosure.

Technology 246

Technology Marketability Compliance Finance 246

IVSC

SEPTEMBER 5, 2022

Despite the pandemic restrictions, not to mention the huge additional pressures placed upon many of our volunteer board members and stakeholders around the world, we have had another very busy and productive year. In June 2021, we published the latest edition of IVS, which became effective for valuers in January 2022.

Intangible Assets 130

Intangible Assets Business Valuation Marketability Finance 130

ThomsonReuters

JANUARY 4, 2024

Jump to: Utilize short-term staffing solutions Incorporate AI and automation into your workflow Become a strategic advisor As accounting firms usher in 2024, it’s important to take a fresh look at the business landscape — both its challenges and its opportunities — to best prepare for the year ahead.

Accounting Firms 78

Accounting Firms Technology Compliance Marketability 78

Reynolds Holding

FEBRUARY 22, 2024

A large majority of corporations report that they have faced an activist recently. Seventy-four percent of corporate respondents said their companies faced one or two activists approaches in the past 12 months, and 8% said they had received demands from three or four such investors. Below are excerpts.

Marketability 69

Marketability Banking 69

ThomsonReuters

MAY 27, 2022

Businesses participating in import and export trading may find themselves swirling in a storm of global regulatory changes. Forced labor has become one of the most talked-about topics in the global trade space today. The Act bans imports from the Xinjiang Uyghur Autonomous Region of China if those imports are made with forced labor.

Compliance 93

Compliance eCommerce Start-ups Technology 93

Farrel Fritz

SEPTEMBER 11, 2023

v Mekhaya , I posted about a topic on which there’s little or no New York law, viz., v Mekhaya , I posted about a topic on which there’s little or no New York law, viz., The first argument, which the majority rejected, is that the business judgment rule bars judicial scrutiny of the board’s discretionary authority to declare dividends.

Dividends 59

Dividends Equity 59

Audit Board

SEPTEMBER 28, 2023

The featured topics for the North America reports are cybersecurity, human capital, market changes, and business continuity. Internal auditors are strengthening collaboration throughout the business to help boards stay ahead of an escalating cyber-risk landscape. Most crucially, collaboration across the entire enterprise is key.

Marketability 52

Marketability Market Risk Technology 52

Reynolds Holding

JULY 30, 2023

In a forthcoming chapter, we explore the duality of corporate purpose, which reflects two sides of corporate law and governance. First, because each corporation must specify a purpose in its charter, corporate purpose can be understood at the level of the individual corporation.

Marketability 52

Marketability 52

Appraiser Newsroom

OCTOBER 17, 2023

The conference agenda will feature presentations from nationally recognized speakers who are profession leaders, covering a range of fair value measurement and valuation topics, as well as other current and future expected trends regarding the FASB, SEC and international accounting standards. Vincent Covrig, Ph.D.,

Business Valuation 59

Business Valuation Accounting Firms Technology Marketability 59

Reynolds Holding

JANUARY 10, 2023

In 2023, investors, customers, regulators, and other key stakeholders are expected to continue to demand corporate responsiveness on ESG issues. However, how these stakeholders expect organizations to respond to ESG issues is becoming increasingly more nuanced and complex. intra-jurisdictional implications (e.g.,

Start-ups 56

Start-ups Marketability Banking Finance 56

Harvard Corporate Governance

OCTOBER 28, 2022

I will focus on two topics: the concept of “materiality” in the federal securities laws and the comparability of ESG disclosure in fund documents. In the early 2000s, SRI began to incorporate governance factors due to, among other things, the collapse of Enron and other corporate scandals. Today, SRI has transformed into ESG.

Banking 199

Banking Enterprise Value Marketability Compliance 199

Reynolds Holding

JANUARY 19, 2023

public health preparedness are an appropriate, and pressing, topic to be addressed by the recently dormant corporate social voice. These stakeholders are increasingly challenging corporations to address sensitive social and political issues, particularly when they perceive government as unwilling or unable to do so.

Marketability 72

Marketability 72

Reynolds Holding

JULY 12, 2022

Stewardship has, along with sustainability, social equality, biodiversity, and climate risk management, emerged in recent years as a favorite buzzword in corporate governance and investment management circles. But the language used by investors to express stewardship objectives and practices varies significantly.

Marketability 119

Marketability 119

Reynolds Holding

NOVEMBER 20, 2022

One of the hottest topics in the business world is ESG ratings, which are designed to measure the environmental, social, and governance risks of a company. Prior to the early 1990’s, it was very difficult for interested parties to determine which companies were good corporate citizens. Companies that had given at least 1.5

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Reynolds Holding

DECEMBER 13, 2022

The topic of human rights is of major concern among many stakeholder groups, spanning the public, private, and social sectors (e.g., Other proposal topics have included customer and end-use due diligence (e.g., Proposal Topic. Lockheed Martin Corporation (LMT). General Dynamics Corporation (GD). Main Filer.

Compliance 56

Compliance Equity 56

Musings on Markets

DECEMBER 21, 2022

Each year, ahead of teaching my classes at NYU's Stern School of Business in the spring, I invite readers to accompany me on my journey, and this year is no different. The class starts with a question of what the end game should be for a business (profitability, value, social good?)

Corporate Finance 89

Corporate Finance Finance Start-ups Marketability 89

ThomsonReuters

JULY 25, 2023

Thomson Reuters asked Malloy and Wing for further guidance on the topic. Their answers provide a helpful roadmap for corporate leaders who are interested in automated tax solutions but need more information about what factors to consider and challenges to expect.

Start-ups 93

Start-ups Technology Compliance Finance 93

Farrel Fritz

NOVEMBER 13, 2023

Naturally, the topic was business divorce litigation. My co-panelists Chris Mercer (Mercer Capital) and William Savino (Woods Oviatt Gilman LLP) respectively spoke about the marketability discount in fair value appraisal proceedings and caselaw developments concerning closely held business corporations.

Fair Market Value 59

Fair Market Value Appraisal Marketability 59

Audit Board

JULY 5, 2022

A root cause of almost every major fraud scandal is dysfunction in the organisation’s corporate culture. This is because a poor, unhealthy corporate culture encourages various types of misconduct, including fraud. Most participants, however, agree that fraud is a topic that overall is being talked about more openly than it used to be.

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Musings on Markets

NOVEMBER 4, 2022

In the days after the report, the reaction has predictably fallen into the extremes, with one group arguing that this is the beginning of the end for the company's business and the other suggesting that this is the time to buy the stock, as it prepares for a new growth spurt.

Start-ups 98

Start-ups Market Capitalization Marketability Dividends 98

Reynolds Holding

JUNE 14, 2023

It’s a pleasure to speak with the Small Business Capital Formation Advisory Committee. You’re making a contribution to a critical part of our work at this agency: our work serving the small businesses that make up such an important part of our economy. I’m glad to hear you have a number of topics on your agenda today.

Marketability 45

Marketability Banking Technology 45

Farrel Fritz

JUNE 12, 2023

Over its three-decade rise to the closely-held business entity of choice, the Limited Liability Company has won a special place in our hearts. So as Business Divorce lawyers and bloggers, we are duty-bound to stay abreast of changes and trends in the LLC legal landscape. After a hearing, Erie County Supreme Court Justice Henry J.

Appraisal 52

Appraisal Accounting Firms 52

ThomsonReuters

MAY 6, 2022

” He notes that, “[the CPP] is becoming a necessity for moving up in the corporate structure.” A full-time life insurance sales agent whose principal business activity is selling life insurance or annuity contracts, or both, primarily for one life insurance company. ” Reflections on the exam. ” He joked.

Start-ups 95

Start-ups Compliance 95

Reynolds Holding

FEBRUARY 26, 2023

Corporate secretaries, lawyers, and executives are actively engaged in the SEC’s shareholder proposal process. Jackson Women’s Health Organization, and increased investor focus on ESG matters (as well as criticism of such focus) have cast an ever-increasing focus on disclosure of corporate political expenditures. percent in 2021.”

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ThomsonReuters

FEBRUARY 7, 2024

Supreme Court cases from 1944 to 1947 “considered employee or independent contractor status under three different federal statutes enacted during the 1930s New Deal era – the FLSA, the National Labor Relations Act (NLRA), and the Social Security Act (SSA) – and applied an economic realities test under all three laws.”

Compliance 52

Compliance 52