Financial reporting

Looking in SEC disclosures for the next LTCM

+0

This September will see two important financial crisis anniversaries. Not only will it be ten years since Lehman Brothers filed for bankruptcy, but also twenty years since the near-collapse of the hedge fund Long-Term Capital Management. Amid all the reforms to the global banking system and trading infrastructure since 2008, it’s worth asking the question: could an outsized hedge fund threaten the financial system today in the same way that LTCM did in 1998?

Share
Category

Looking in SEC disclosures for the next LTCM

+0

This September will see two important financial crisis anniversaries. Not only will it be ten years since Lehman Brothers filed for bankruptcy, but also twenty years since the near-collapse of the hedge fund Long-Term Capital Management. Amid all the reforms to the global banking system and trading infrastructure since 2008, it’s worth asking the question: could an outsized hedge fund threaten the financial system today in the same way that LTCM did in 1998?

Share
Category

Assessing ISS’ Newly Selected GAAP Financial Metrics for CEO P4P Alignment: How Can Companies Respond?

+0

Posted by Ira Kay, Pay Governance LLC, on Tuesday, June 6, 2017
Editor's Note: Ira Kay is a Managing Partner at Pay Governance LLC. This post is based on a Pay Governance publication by Mr. Kay, Marizu Madu, and Linda Pappas.

Share
Category

It Pays to Write Well

+0

Posted by Byoung-Hyoun Hwang, Cornell SC Johnson College of Business and Hugh Kim, University of South Carolina, on Monday, May 22, 2017

Share
Category

Insider Trading: When Hackers Target Corporate Shares

+0

Posted by Evan Bundschuh, Gabriel Bundschuh & Assoc. Inc., on Sunday, May 14, 2017
Editor's Note: Evan Bundschuh is vice president and commercial lines head at Gabriel Bundschuh & Assoc. Inc. This post is based on a GB&A publication by Mr. Bundschuh.

Share
Category

SEC Enforcement Activity—Strong Through First Half of FY 2017

+0

Posted by David F. Marcus and Sara E. Gilley, Cornerstone Research, on Sunday, May 7, 2017
Editor's Note: David F. Marcus is Senior Vice President and Sara E. Gilley is a Principal at Cornerstone Research. This post is based on a Cornerstone publication.

Share
Category

Of Snitches and Riches: Optimal IRS and SEC Whistleblower Rewards

+0

Posted by Yehonatan Givati, Hebrew University, on Monday, May 1, 2017
Editor's Note: Yehonatan Givati is Associate Professor at Hebrew University Law School. This post is based on his recent article, forthcoming in the Harvard Journal on Legislation.

Share
Category

Global Climate Change and Sustainability Financial Reporting: An Unstoppable Force with or without Trump

+0

Posted by Linda M. Lowson, Global ESG Regulatory Academy, on Sunday, April 30, 2017

Share
Category

Do the FASB’s Accounting and Reporting Standards Add Shareholder Value?

+0

Posted by Urooj Khan, Columbia University, on Saturday, April 29, 2017

Share
Category

Sustainability Matters: Focusing on your Future Today

+0

Posted by Elisse B. Walter, former Chair, U.S. Securities and Exchange Commission, on Tuesday, April 18, 2017
Editor's Note: Elisse B. Walter is a former Chair of the U.S. Securities and Exchange Commission. This post is based on Ms. Walter’s recent keynote address to the CPA Canada Conference.

Share
Category