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INTERNATIONAL CORPORATE GOVERNANCE

International Corporate Governance tracks corporate governance issues around the world, looks at convergence of regulatory and accounting rules and reviews other trends in corporate and securities law.

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INTERNATIONAL CORPORATE GOVERNANCE | internationalcorpgov.blogspot.com Reviews
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International Corporate Governance tracks corporate governance issues around the world, looks at convergence of regulatory and accounting rules and reviews other trends in corporate and securities law.
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1 oklahoma christian university
2 1 dual role
3 2 independent directors
4 3 board reorganization
5 4 succession planning
6 posted by
7 allison garrett
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oklahoma christian university,1 dual role,2 independent directors,3 board reorganization,4 succession planning,posted by,allison garrett,1 comment,email this,blogthis,share to twitter,share to facebook,share to pinterest,1 independence,2 training,and here
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INTERNATIONAL CORPORATE GOVERNANCE | internationalcorpgov.blogspot.com Reviews

https://internationalcorpgov.blogspot.com

International Corporate Governance tracks corporate governance issues around the world, looks at convergence of regulatory and accounting rules and reviews other trends in corporate and securities law.

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1

INTERNATIONAL CORPORATE GOVERNANCE: Corporate Governance in the Middle East

http://internationalcorpgov.blogspot.com/2011/02/corporate-governance-in-middle-east.html

Exploring Corporate Governance Around the World. By Allison Garrett, Senior Vice President for Academic Affairs at. Wednesday, February 23, 2011. Corporate Governance in the Middle East. A posting earlier this week on the Business Ethics web site. Drew my attention to an article by Alissa Kolderstova on The Second Corporate Governance Wave in the Middle East and North Africa. The development of markets has forced what the author describes as a "disclosure-averse culture" toward greater transparency and s...

2

INTERNATIONAL CORPORATE GOVERNANCE: New UK Stewardship Code

http://internationalcorpgov.blogspot.com/2010/07/new-uk-stewardship-code.html

Exploring Corporate Governance Around the World. By Allison Garrett, Senior Vice President for Academic Affairs at. Wednesday, July 07, 2010. New UK Stewardship Code. The UK's Financial Reporting Council published The UK Stewardship Code. Which was also issued this summer. 1 publicly disclose their policy on how they will discharge their stewardship responsibilities;. 2 have a robust policy on managing conflicts of interst in relation to stewardship and this policy should be publicly disclosed;. It will ...

3

INTERNATIONAL CORPORATE GOVERNANCE: IFAC Report on Internal Controls

http://internationalcorpgov.blogspot.com/2006/08/ifac-report-on-internal-controls.html

Exploring Corporate Governance Around the World. By Allison Garrett, Senior Vice President for Academic Affairs at. Monday, August 28, 2006. IFAC Report on Internal Controls. Thanks to Jim Hamilton for drawing my attention to a recent report on. Internal Controls - A Review of Current Developments. By the International Federation of Accountants. Jim blogged about the report here. IFAC's report is available through their website. The IFAC report concludes that, just as with accounting standards and corpor...

4

INTERNATIONAL CORPORATE GOVERNANCE: Succession Planning at Apple

http://internationalcorpgov.blogspot.com/2011/01/succession-planning-at-apple.html

Exploring Corporate Governance Around the World. By Allison Garrett, Senior Vice President for Academic Affairs at. Tuesday, January 11, 2011. Succession Planning at Apple. In the last few years, I have blogged about succession planning. Sharing my thoughts on best practices. I have also blogged about whether companies should have an obligation to disclose health issues faced by top executives. Now, Apple faces an interesting shareholder proposal. On just this issue. So Apple, if I were you, I would rend...

5

INTERNATIONAL CORPORATE GOVERNANCE: EU Tweaking Governance Rules

http://internationalcorpgov.blogspot.com/2011/04/eu-tweaking-governance-rules.html

Exploring Corporate Governance Around the World. By Allison Garrett, Senior Vice President for Academic Affairs at. Wednesday, April 06, 2011. EU Tweaking Governance Rules. Yesterday, the European Union announced that it will consider implementation of new rules to enhance corporate governance practices in EU markets. The Green Paper. Or the UK's Financial Reporting Council. The three key areas discussed in the paper are the following:. 2 Shareholders - Observing that lack of shareholder interest may hav...

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Accounting Principles: September 2012

http://acctgprinciples.blogspot.com/2012_09_01_archive.html

News and articles on current issues in financial reporting and accounting. Saturday, September 1, 2012. US GAAP Requirement for Push Down Accounting. Following is the text of SAB Topic 5.J, New Basis of Accounting Required. Facts: Company A (or Company A and related persons) acquired substantially all of the common stock of Company B in one or a series of purchase transactions. Interpretive Response: Yes. The staff believes that purchase transactions that result in an entity becoming substantially wh...

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Accounting Principles: February 2014

http://acctgprinciples.blogspot.com/2014_02_01_archive.html

News and articles on current issues in financial reporting and accounting. Friday, February 28, 2014. Can Companies Smooth-Talk Investors? Investors Prove Wise at Judging Self-Serving Earnings Explanations. Investors have proven to be sophisticated enough to dismiss implausible explanations from companies of their quarterly earnings results, according to a new study. 8220;Collectively, our results suggest that investors neither completely ignore seemingly self-serving attributions nor accept them at face...

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Accounting Principles: April 2014

http://acctgprinciples.blogspot.com/2014_04_01_archive.html

News and articles on current issues in financial reporting and accounting. Friday, April 4, 2014. Your Next Activist Shareholder May Not Want More Money. Shareholders are driving changes in corporate policies and disclosures unthinkable a decade ago, on issues ranging from protecting rain forests to human rights. Even the threat of a proxy vote can be enough to bring company executives to the negotiating table. The proposals are “really meant to get the attention of the corporate leadership,”...Inc to ma...

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Accounting Principles: Experts Say Use Non-GAAP Measures Carefully

http://acctgprinciples.blogspot.com/2014/03/experts-say-use-non-gaap-measures.html

News and articles on current issues in financial reporting and accounting. Thursday, March 27, 2014. Experts Say Use Non-GAAP Measures Carefully. Normalized adjusted EBITDA less capex. Adjusted consolidated segment operating income. Adjusted EBITDA (as adjusted). Even enthusiasts of non-GAAP metrics have to admit that such measures often sound just a wee bit ridiculous. A common opinion is simply that non-GAAP metrics are misleading to shareholders. “They may be perfectly understandable to acco...But com...

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Accounting Principles: FASB, IASB Can't Agree on Financial Instruments Accounting

http://acctgprinciples.blogspot.com/2014/04/fasb-iasb-cant-agree-on-financial.html

News and articles on current issues in financial reporting and accounting. Thursday, April 3, 2014. FASB, IASB Can't Agree on Financial Instruments Accounting. YOU MIGHT have long suspected it, but now it's official: the IASB and the US Financial Accounting Standards Board have failed to develop a common financial instruments accounting standard. We have no convergence. A lot of work has been done for nothing, it seems.". IASB member Patrick Finnegan was equally blunt in his assessment: "I would just obs...

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Accounting Principles: Your Next Activist Shareholder May Not Want More Money

http://acctgprinciples.blogspot.com/2014/04/your-next-activist-shareholder-may-not.html

News and articles on current issues in financial reporting and accounting. Friday, April 4, 2014. Your Next Activist Shareholder May Not Want More Money. Shareholders are driving changes in corporate policies and disclosures unthinkable a decade ago, on issues ranging from protecting rain forests to human rights. Even the threat of a proxy vote can be enough to bring company executives to the negotiating table. The proposals are “really meant to get the attention of the corporate leadership,”...Inc to ma...

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Accounting Principles: June 2013

http://acctgprinciples.blogspot.com/2013_06_01_archive.html

News and articles on current issues in financial reporting and accounting. Monday, June 17, 2013. What have IASB and FASB convergence efforts achieved? What have IASB and FASB convergence efforts achieved? Paul Pacter CPA, Ph.D. served as a member of the International Accounting Standards Board (IASB) from July 2010 to December 2012. At the end of his term on the Board, he wrote the following article. With the Norwalk Agreement, the boards launched a series of both short-term and longer-term convergence ...

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ComplianceAsia Asset Management Blog: November 2006

http://complianceasia.blogspot.com/2006_11_01_archive.html

ComplianceAsia Asset Management Blog. An overview of some of the information our clients and contacts get from our monthly regulatory newsletters, compliance alerts and other communications as well as some of our own commentary and opinion. To subscribe to our newsletter please visit www.complianceasia.com. Thursday, November 16, 2006. We published the ComplianceAsia October regulatory newsletter today. Here is the editorial:. Firm or branch is a subsidiary of a. Or contact Effie Vasilopoulos at Sidley in.

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Accounting Principles: October 2012

http://acctgprinciples.blogspot.com/2012_10_01_archive.html

News and articles on current issues in financial reporting and accounting. Sunday, October 28, 2012. Often the terms “significant” and “material” are used interchangeably. This can course a lot of confusion. The SEC once took a company to task asking why they used this explanation of a contingency:. 8220;You disclose.that you do not expect the ultimate conclusion of any of the proceedings to which you are a party to have a “significant adverse effect”. According to paragraph 30 of the Framework:. If its ...

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Accounting Principles: March 2014

http://acctgprinciples.blogspot.com/2014_03_01_archive.html

News and articles on current issues in financial reporting and accounting. Thursday, March 27, 2014. Experts Say Use Non-GAAP Measures Carefully. Normalized adjusted EBITDA less capex. Adjusted consolidated segment operating income. Adjusted EBITDA (as adjusted). Even enthusiasts of non-GAAP metrics have to admit that such measures often sound just a wee bit ridiculous. A common opinion is simply that non-GAAP metrics are misleading to shareholders. “They may be perfectly understandable to acco...But com...

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INTERNATIONAL CORPORATE GOVERNANCE

Exploring Corporate Governance Around the World. By Allison Garrett, Senior Vice President for Academic Affairs at. Wednesday, July 20, 2011. News Corporation Governance Issues. What began as a phone hacking scandal in the U.K. for News of the World. In light of all that is happening, this brief statement is an excellent summary of what independent directors of a corporation should strive to do. Let's spend a few minutes thinking about the different facets of the scandal facing News Corp. As heads roll, ...

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