Views on improving the integrity of global capital markets

Investment Industry


The End of Accounting? Not So Sure

If the information within primary financial statements has had a sustained and troubling decline in its relevance, what's the way forward?

How Structured Data Helps Issuers and Investors

How to mitigate the costs of using structured data (XBRL) in financial reporting and leverage the benefits, a webinar.

MiFID II: A New Paradigm for Investment Management

The revised Markets in Financial Instruments Directive comes into effect January 2018, introduces a sweeping overhaul of European financial markets.

The Makings of a Financial Crisis

Four tools may frame the analysis required to evaluate the likelihood of an impending crisis and that may provide us with a heads up before a financial crisis occurs.

Global Investment Performance Standards: Dispelling Compliance Cost, Verification Myths

CFA Institute is updating its Global Investment Performance Standards (GIPS®), and listening to stakeholders’ needs is key to evolving them to be truly universally applicable to all asset types.

How Will SEC Guidance on Shareowner Proposals Play Out?

SEC's published guidance for Rule 14a-8(i)(7) will affect the ability of issuers to exclude shareowner proposals from the proxy statement.

Peltz’s Tentative and Tenuous Triumph over P&G Points to Proxy Process Problems

Current proxy rules work against shareowners who are trying to vote in alternative and independent board members, but it is shortsighted of firms to ignore owners’ interests.

US Treasury Report on Asset Management Affirms Position of CFA Institute

The asset management industry does not pose the same types of systemic risks to the economy as the banking industry does, and the US Treasury agrees.

XBRL US Investor Forum Considers Ways to Mitigate the Cost of Structured Data

The use of structured data has the potential to simplify reporting burdens and make it easier for investors to access company data, but there are still challenges in its implementation.

Counting Proxy Votes of Registered Shares Needs Modernizing

Recent contested proxy vote at Proctor & Gamble highlights the antiquated approach to counting ballots from registered shareholders. The approach is bad corporate governance and needs to change.

Ethics in Practice: Do What I Do for Investment Success! Case for Week of 6 November

In this week’s case, you have to consider whether sharing your investment philosophy in a financial newsletter and encouraging people to follow it, especially if it helps them, is all that bad.

Revenue Reporting Changes: Early Adopters Help Raise Awareness of the Impact

Revised revenue recognition requirements become effective at the beginning of 2018, and early adopters are helping to expose the effect of the changes on amount, timing, and presentation of revenue.

Use of ESG Data in Investing Is Maturing, But Regional and Gender Differences Exist

CFA Institute surveyed its members about whether they are considering ESG factors in their investment process and to get a sense for any trends in the evolving ESG landscape.

Systemic Risk Council to US Treasury: Proposed Reforms Merit Fresh Look

In response to the US Treasury’s June 2017 report, the Systemic Risk Council warns that some of the proposals could jeopardize the financials system’s resilience.

Realizing the Potential of Structured Data

Companies tend to view the use of structured data (e.g., XBRL) as a cost burden. But a new study finds that costs can actually be reduced if companies implement structured data reporting in house.



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