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Manifest-I presents a summary of recently released academic papers on international corporate governance and corporate social responsibility issues.
Law and the Market: The Impact of Enforcement
John Coffee, Columbia Law School. Columbia Law and Economics Working Paper No. 304.
The …
Read MoreManifest-I presents a summary of recently released academic papers on international corporate governance and corporate social responsibility issues.
Ulrike Malmendier, University of California – Berkeley; and Geoffrey Tate, UCLA.
The firms of US chief executives who win high-profile …
Read MoreMost institutional investors believe there should be a stronger link between executive pay and performance at US companies, with 90% believing the current system has overpaid board members and 85% stating that it has damaged the image of corporate America, …
Read MoreA European Group of Auditors’ Oversight Bodies has been set up by the European Commission. The group will ensure effective coordination of new public oversight systems of statutory auditors and audit firms within the European Union and may also provide …
Read MoreThere were 43 Australian listed companies that failed to notify shareholders about the remuneration report vote that was introduced as part of other company law changes and applied to most firms for the first time in the 2005 AGM season, …
Read MoreA survey of 75 fund managers has revealed that this year’s adoption of International Financial Reporting Standards (IFRS) has already begun to affect investment decisions according to PricewaterhouseCoopers (PwC).
The results show that 47% said information reported under IFRS had …
Read MoreThe UK’s Auditing Practices Board (APB) has decided to defer its revision of the International Standard on Auditing (UK and Ireland) 700 (ISA 700) on the auditor’s report on financial statements, which it published for consultation in December 2004.
It …
Read MoreEuropean internal commissioner Charlie McCreevy recognised that the current early stages of adoption of International Financial Reporting standards (IFRS) raised challenges in application and interpretation speaking at a recent European Federation of Accountants’ seminar on IFRS.
In particular, he said …
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