Views on the integrity of global capital markets

Financial Reporting and Analysis Today: Using XBRL to Make the Process Faster and Easier

With over 150 million data points in this structured database, XBRL has the potential to increase the volume, speed, and access to corporate financial reporting and analysis.

Financial Choice Act’s Shareholder Resolution Threshold May Squelch Activity

Financial Choice Act would require shareowners that want to file a resolution at a company’s annual meeting to hold 1% of a company’s shares for three years to do so. Categories: Standards, Ethics and Regulations

Study Examines the Impact of Reporting Frequency

CFA Institute Study of UK companies found that companies still invested for the long term even after they were required to start reporting on a quarterly basis.

Is ESG Integration a Fad, or Does It Have Alpha Potential?

CFA Institute holds Green Finance Forum in Hong Kong to discuss the future of ESG investing.

Has the Time Arrived for a Venture Market in the United States?

There is a growing interest in a venture exchange in the United States to list smaller and startup companies operating under relaxed listing and regulatory rules, and the time could be right.

CorpGov Roundup: Snap Controversy, Rating CorpGov Performance, CARE, and More

Japan, Malaysia, and UK release updates to their corporate governance codes, and in the US, issues continue to swirl around Snap’s IPO and the Financial Choice Act.

DOL Ruling Simplifies Compliance with Fiduciary Rule, But Still Protects Investors

The DOL provide some clarity to the investment industry about its obligations while providing protection to retirement investors through a best interest standard. Categories: Fiduciary Duty

An Assessment of Dual-Class Shares in Brazil: Evidence from the Novo Mercado Reform

Firms that moved to the Novo Mercado single-class structure experienced higher firm performance, but face continuing criticism that reforms did not eliminate the dominance of controlled companies.

MiFID II: ESMA Races to Close the Systematic Internalisation Loophole

ESMA uses the existing rulebook to clarify the question of when systematic internalization activities cross over into functionally operating as a trading venue.

What Will it Mean for Investors if the DOL Rescinds its Fiduciary Rule?

Trump administration delays implementation of new fiduciary rule to review potential effect on investors’ access to retirement information and financial advice

Heads Up Investors! The Implications of Evolving Audit Services

Increasingly, auditors are expected to have a bigger and more effective role in ensuring the integrity of a wider array of company reported information that is material to investment decision making.

Competition Invites Innovative Ideas for Improving Ethics and Trust in Finance

Restoring trust in financial services and markets is an immense task that requires many actors to play an active, ongoing role, particularly young people.

CFA Institute Uses Behavioural Insights to Design a Better Prospectus Summary

Related to one of the first elements of EU’s Capital Markets Union initiative, CFA Institute proposes summary prospectus template that aims to address information overload.

Investors Want Complete and Quality Financial Disclosures, Not Necessarily Less

Companies say they need relief from the heavy burden of financial reporting, but what about the impact on investors and their ability to make informed investment decisions?

Snapchat IPO: What’s Wrong with This Picture?

Investors demand high standards of governance at public companies, but Snap’s recent listing brings up the question of how far are shareholders willing to chase gains in exchange for their votes?



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