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SEC approves new FINRA rules governing communications with the public

Kelly, Joseph P.; Curzon, Elliott R. - In: Journal of Investment Compliance 13 (2012) 3, pp. 63-68

Purpose – The paper aims to explain the new Financial Industry Regulatory Authority (FINRA) rules governing communications with the public approved by the Securities and Exchange Commission (SEC) on March 29, 2012. Design/methodology/approach – The following are explained: categories of...

Persistent link: https://www.econbiz.de/10014893436

China's QFII regime: a complete review of the regulatory scheme and compliance risks

Shipman, Mark - In: Journal of Investment Compliance 13 (2012) 3, pp. 74-83

Purpose – The paper aims to explain regulatory issues and considerations as to future regulatory changes that Chinese regulators may implement with regard to the Qualified Foreign Institutional Investor (QFII) regime. Design/methodology/approach – The paper describes: the regulators...

Persistent link: https://www.econbiz.de/10014893438

More unintended consequences of use restrictions in confidentiality agreements

Caplan, Gordon; Korn, Jeffrey; Langdon, Robert T.; … - In: Journal of Investment Compliance 13 (2012) 4, pp. 41-43

Purpose – The purpose of this paper is to highlight the importance of careful review and negotiation of confidentiality agreements in corporate transactions and to discuss certain issues that arose out of a recent confidentiality agreement. Design/methodology/approach – The paper explores...

Persistent link: https://www.econbiz.de/10014893446

EMIR: an overview of the new framework

Aron, Tim; Lalone, Nathaniel; Jackson, Carolyn - In: Journal of Investment Compliance 14 (2013) 2, pp. 57-60

Purpose – The purpose of this paper is to explain the European Market Infrastructure Regulation, known as EMIR, adopted … on July 4, 2012 as the Regulation on OTC Derivatives, Central Counterparties and Trade Repositories. Design …

Persistent link: https://www.econbiz.de/10014893736

Appearance or substance of Stewardship and ESG reporting? The challenges of translating ‘commitment’ into tangible outcomes

Tilba, Anna - In: Sustainability Accounting, Management and Policy Journal 13 (2022) 5, pp. 1015-1032

, regulation and future practices in the area of sustainability and ESG reporting. …

Persistent link: https://www.econbiz.de/10015006040

Is it time to clean up US tax-exempt nonprofit reporting?

Gamble, Edward N.; Muñoz, Pablo; Fox, Kenneth A. - In: Sustainability Accounting, Management and Policy Journal 14 (2022) 1, pp. 1-20

Purpose US tax-exempt nonprofits are chronically underdeveloped when it comes to reporting, communicating and comparing the value they create. This paper aims to explore an approach to address these reporting and disclosure issues, for the purpose of sustainability and impact....

Persistent link: https://www.econbiz.de/10015006261

What does it mean for a corporation to take responsibility for its supply chain?

Teichmann, Fabian Maximilian Johannes; Wittmann, Chiara - In: Journal of Financial Crime 30 (2022) 5, pp. 1418-1425

Purpose Through the lens of ethical appreciation, this paper aims to discuss what it means for a company to claim taking responsibility for its supply chain and whether this is a reasonable demand to make by corporations. Design/methodology/approach The place of ethics in economic and...

Persistent link: https://www.econbiz.de/10014866412

Cryptoassets – a new frontier for money laundering and terrorist financing: legal changes to address the increasing AML risk

Byttebier, Koen; Adamos, Konstantinos - In: Journal of Financial Crime 30 (2022) 6, pp. 1838-1844

Purpose This study aims to provide an overview of the regulatory framework for AML supervision of cryptoassets. Design/methodology/approach A review of current legislative framework in the EU is presented in this paper. Findings A comprehensive framework is required to ensure that the AML risk...

Persistent link: https://www.econbiz.de/10014866674

The institutionalisation of XBRL in a developing capital market: the Indonesian regulators’ and filers’ perspective

Amalia, Fitri; Yigitbasioglu, Ogan; Tooley, Stuart - In: Qualitative Research in Accounting & Management 21 (2024) 5, pp. 524-554

reporting between multiple regulators and a transfer from capital market regulation to state-level regulation. This study uses … and translation of XBRL in Indonesia. Specifically, the findings show that choices made with respect to XBRL regulation …’ interests. The findings also indicate that the Indonesian approach to XBRL regulation and implementation had distinct …

Persistent link: https://www.econbiz.de/10015355122

The construction of the normative persuasion of social and environmental reporting regulation

Luque-Vílchez, Mercedes; Husillos, Javier; Larrinaga, … - In: Sustainability Accounting, Management and Policy Journal 15 (2024) 7, pp. 34-62

regulation in a national context. Design/methodology/approach Drawing on insights from structuration theory and the sociological … approach to legal studies, the authors examined the normative persuasion of the first regulation in Spain requiring firms to … case study is based primarily on 38 semi-structured interviews with relevant actors involved in this SER regulation from …

Persistent link: https://www.econbiz.de/10015355745