Описание: A few years ago, Americans held out their systems of corporate governance and financial disclosure as models to be emulated by the rest of the world. But in late 2001 U.S. policymakers and corporate leaders found themselves facing the largest corporate accounting scandals in American history. The spectacular collapses of Enron and Worldcomas well as the discovery of accounting irregularities at other large U.S. companiesseemed to call into question the efficacy of the entire system of corporate governance in the United States. In response, Congress quickly enacted a comprehensive package of reform measures in what has come to be known as the Sarbanes-Oxley Act. The New York Stock Exchange and the NASDAQ followed by making fundamental changes to their listing requirements. The private sector acted as well. Accounting firmswatching in horror as one of their largest, Arthur Andersen, collapsed after a criminal conviction for document shreddingtightened their auditing procedures. Stock analysts and ratings agencies, hit hard by a series of disclosures about their failings, changed their practices as well. Will these reforms be enough? Are some counterproductive? Are other shortcomings in the disclosure system still in need of correction? These are among the questions that George Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer address in Following the Money. While the authors agree that the U.S. system of corporate disclosure and governance is in need of change, they are concerned that policymakers may be overreacting in some areas and taking actions in others that may prove to be ineffective or even counterproductive. Using the Enron case as a point of departure, the authors argue that the major problem lies not in the accounting and auditing standards themselves, but in the system of enforcing those standards. Rather than attempting to craft a single set of accounting and reporting standards for all companies throughout the world, the authors advise policymakers to allow competition between the two major sets of standards: Generally Accepted Accounting Principles and International Financial Reporting Standards. The authors also believe that the corporate disclosure system needs to be updated to reflect changes in the underlying economy. In particular, they recommend new forms of disclosure for a variety of nonfinancial indicators to better enable investors and analysts to ascertain the source and nature of intangible assets. They also urge policymakers to exploit the advantages of the Internet by encouraging more frequent financial disclosures in a form that will make them more widely accessible and more easily used.
Автор: World Bank Название: Income And Asset Disclosure ISBN: 0821397966 ISBN-13(EAN): 9780821397961 Издательство: Eurospan Рейтинг: Цена: 4769 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Income and asset disclosure systems (IAD) are gaining prominence as a tool in the fight against corruption, and have the potential to support efforts in both prevention and enforcement. They are intended to prevent and help detect the use of public office for private gain, and to help build a climate of integrity in public administration by detecting and helping officials avoid potential conflicts of interest. The potential for IAD systems to contribute to broader anticorruption efforts--such as national and international financial investigations and prosecutions, international asset recovery efforts, the prosecution of illicit enrichment, and the identification of politically exposed persons (PEPs) is as yet largely untapped. <br><br>This volume of case studies and its companion volume (a guide for policymakers and practitioners) will promote interest in these areas and point the way for policymakers and practitioners to establish the capacities and institutional linkages required for this potential to be realised. There are a wide variety of approaches in IAD system design and implementation and a wide variety of challenges faced by different systems. New and emerging IAD systems may face challenges associated with resource and capacity constraints, political resistance to implementation, a lack of public awareness, or limited civil society capacity to support anticorruption efforts. Many established systems may also face the need to revise the legal framework, institutional arrangements, or enforcement mechanisms once it becomes apparent that original assumptions do not deliver expected results or unanticipated challenges emerge.<br><br>This book and its companion volume identify the objectives, features, and mechanisms that can contribute to the effectiveness of an IAD system, and enhance its impact as a prevention and enforcement tool. It includes case studies of the IAD systems in Argentina; Croatia; Guatemala; Hong Kong SAR, China; Indonesia, Jordan, the Kyrgyz Republic; Mongolia; Rwanda; Slovenia; and the United States.
Автор: Noronha Название: Corporate Social Disclosure ISBN: 1137414677 ISBN-13(EAN): 9781137414670 Издательство: Springer Рейтинг: Цена: 16836 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Corporate Social Disclosure focuses on China and Japan as two countries for critical observations of the latest CSD issues. This volume consists of 12 chapters written by scholars from these two countries, addressing the latest observation of CSD in general as we as in different industries based on their latest research findings.
Автор: Adam Harper, Franklin G Lawson Название: Municipal Securities: Markets, Regulation, & Disclosure ISBN: 1622578201 ISBN-13(EAN): 9781622578207 Издательство: Nova Science Рейтинг: Цена: 24365 р. Наличие на складе: Невозможна поставка.
Описание: Municipal securities are debt instruments that state and local governments typically issue to finance diverse projects. Individual investors, through direct purchases or investment funds, own 75% of the estimated $3.7 trillion in municipal securities in the U.S. market. In the secondary market, where these securities are bought and sold after issuance, trading largely occurs in over-the-counter markets that are less liquid and less transparent than the exchange-traded equity securities market. The Dodd-Frank Wall Street Reform Act required GAO to review several aspects of the municipal securities market, including the mechanisms for trading, price discovery, and price transparency. This book examines municipal security trading in the secondary market and the factors that affect the prices investors receive and the SEC and self regulatory organizations enforcement of rules on fair pricing and timely reporting.
Описание: Capital Requirements, Disclosure, and Supervision in the European Insurance Industry provides an in-depth analysis of Solvency II`s issues by combining both a theoretical approach and evidence of the empirical implications and effects on the European insurance industry.
Описание: Financial disclosure systems are a vital component of transparency. By now 161 countries around the world have introduced financial disclosure systems, becoming commonplace around the world. But, although the rules are on the books, many practitioners are still struggling with the intricacies of the rules and how to implement them in the socioeconomic, historical, and legal context of their own country. Little guidance is available to assist them. This book aims to fill that void and provide practitioners with practical scenarios to consider before deciding on a particular course of action.This book contains short chapters that elaborate each topic and provide clear guidance on the issues that policy makers and those involved in the implementation of financial disclosure obligations will need to take into account before making a decision. How do you decide who should file? And how often? On-line or in hard copy? And what exactly? Everything they own directly—or also those apartments they own indirectly? How should information in declarations be checked? Should it be shared with public? How accessible should it be? This is the sort of practical guidance that this book aims to provide.
Описание: He finds that the release of English annual reports attracts more analysts and foreign investors to the firm, and decreases information asymmetries between insiders and outsiders of the firm.
Описание: Financial disclosure has become a crucial component of corporate communication. Through this process, companies aim to provide information and project an image of trustworthiness in response to on-going ethical concerns in the world of finance. Rhetoric in financial discourse provides new insights into how companies communicate with key stakeholders, not only to boost transparency, but also to attract investment. The book offers an in-depth linguistic analysis of the rhetorical dimension of financial communication. It focuses on two technology-mediated genres which are widely used, yet remain largely unexplored from a rhetorical perspective: earnings presentations and earnings releases. Using an innovative methodological approach, the book shows how corporate speakers and writers use distinctive rhetorical strategies to achieve their professional goals. It includes a practical discussion of how the findings can be exploited to develop state-of-the-art corporate communication courses and to improve the effectiveness of financial disclosure in professional settings. The book contributes to an enhanced understanding of the language of finance, representing a discourse community that involves and impacts the lives of many people around the world. It will be of interest to several communities of practice, including language researchers, discourse analysts, corpus linguists, finance and communication academics, students of business and finance, and professionals of financial communication.
Автор: Cornelissen Joep P Название: Corporate Communication ISBN: 1473953707 ISBN-13(EAN): 9781473953703 Издательство: Sage Publications Рейтинг: Цена: 7205 р. Наличие на складе: Нет в наличии.
Описание: Used by nearly 25,000 students in over 50 countries, this book incorporates current thinking and developments on corporate communication from both the academic and practitioner worlds. Combining a comprehensive theoretical foundation with numerous practical guidelines, insights will assist managers (or soon to be managers) in their day-to-day work and in their strategic and tactical communication decisions. With cases and examples from across the globe including Apple, BMW, Uber, L’Oréal and Starbucks, the new edition is updated to include more material on social media, employee communication, leadership communication and anti-corporate activism. The Fifth Edition of Corporate Communication is supported by a Companion Website and includes Full text SAGE journal articles, glossary, web links for each chapter, author-selected videos relevant to the key themes and hot topics, an authors’ blog and author videos for students as well as case study notes, PowerPoint slides, and additional case studies for lecturers. Suitable for students at advanced undergraduate and postgraduate levels on business management, marketing, corporate communication, public relations or business communications programmes as well as practitioners in the field.
Автор: Carroll Craig E. Название: The Handbook of Communication and Corporate Reputation ISBN: 1119061237 ISBN-13(EAN): 9781119061236 Издательство: Wiley Рейтинг: Цена: 8228 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: With the latest insights from the world of communication studies into the nature of corporate reputation, this new addition to Wiley-Blackwell s series of handbooks on communication and media reflects the growing visibility of large businesses ethical profiles, and tracks the benefits that positive public attitudes can bring.
Описание: Globalization has brought many risks to the financial market. A much higher level of competition and certain laws and regulations have driven executive leaders to rely on more transparency and effective communication with different shareholders in order for their companies to not only flourish but survive. The Handbook of Research on Global Issues in Financial Communication and Investment Decision Making seeks to define the significance of financial communication and the necessary actions and strategies that companies should take to remain competitive. Highlighting topics such as investor relationships, audits, effective financial reporting, corporate governance, risk management, international business, and economic development, this book is ideally designed for researchers, academicians, executives, consultants, policymakers, and government officials seeking current research on maintaining strong lines of communication throughout the fiscal sector.
Автор: Sivaram Vemuri Название: Managing Silence in Workplaces ISBN: 1789734460 ISBN-13(EAN): 9781789734461 Издательство: Emerald Рейтинг: Цена: 14973 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Managing Silence in Workplaces explores employee voice and the issues inherent for organizations in not allowing their employees to freely express their feelings and thoughts in the workplace. The study promotes a transdisciplinary approach combining perspectives on employee silence from human resources management, psychology and economics.
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