Harvard Corporate Governance

APRIL 18, 2023

Companies may face difficulty accessing cash deposits, bank facilities or the capital markets or limitations on money market transactions or commercial paper facilities. Companies must also be diligent in ensuring their continued compliance with federal securities laws. more…)

Banking 224

Banking Compliance Marketability 224

Harvard Corporate Governance

APRIL 26, 2022

Importance of Compliance Programs.

Compliance 179

Compliance Marketability Technology 179

Harvard Corporate Governance

DECEMBER 3, 2023

Opportunities remain to better align external risk reporting with internal risk management and reporting processes, improve the readability and categorization of risks, and make disclosures less generic.

Enterprise Value 333

Enterprise Value Market Risk Technology Compliance 333

Harvard Corporate Governance

OCTOBER 19, 2022

Posted by Carine Smith Ihenacho, Wilhelm Mohn, and Alexis Wegerich, Norges Bank , on Wednesday, October 19, 2022 Editor's Note: Carine Smith Ihenacho is Chief Governance and Compliance Officer, Wilhelm Mohn is Global Head of Corporate Governance, and Alexis Wegerich is Head of ESG Analytics at Norges Bank Investment Management.

Banking 247

Banking Compliance Marketability Technology 247

IVSC

JANUARY 24, 2024

Valuation Models New guidance on model selection and the necessity of professional judgement for IVS compliance. Valuations continually involve and as a result IVS needs to be continually updated to market needs. Perspective papers; which can be used to engage market on potential future potential topics/revisions to IVS (i.e.

Intangible Assets 279

Intangible Assets Compliance Marketability Banking 279

Harvard Corporate Governance

NOVEMBER 8, 2023

In announcing these changes, SEC Chairman Gary Gensler stated that the old reporting requirements did not reflect the current pace of information in the modern capital markets, and the changes to the Schedule 13D and 13G reporting rules would “reduce information asymmetries.” more…)

Compliance 210

Compliance Equity Marketability 210

Harvard Corporate Governance

APRIL 14, 2023

Walters, McDermott Will & Emery LLP, on Monday, April 10, 2023 Tags: compliance , Debt-like compensation , Disclosure , DOJ , process review , Sanctions U.S. on Wednesday, April 12, 2023 Tags: Disclosure , E&S , E&S Metrics , ESG , S&P 500 , STI Program The Oscillating Domains of Public and Private Markets Posted by Alperen A.

Corporate Finance 225

Corporate Finance Compliance Finance Marketability 225

Harvard Corporate Governance

NOVEMBER 17, 2022

The aforementioned pronounced and persistent market reactions to Dark Waters ’ release, however, provide an instructive example that the true cost of corporate scandals documented in previous studies is likely to be understated. more…).

Marketability 190

Marketability Compliance 190

Harvard Corporate Governance

MAY 2, 2022

I believe that once the Commission is fully cognizant of the “knock-on” effects of the Proposed Rules regarding charging investors for compliance costs, those rules will be dropped from the proposed list of prohibited activities. By way of background, for most of my adult life I was an academic economist. [1] more…).

Compliance 210

Compliance Marketability 210

Harvard Corporate Governance

JANUARY 14, 2023

It also specifies that large financial institutions should monitor microprudential risks, including credit, market, liquidity, operational, and legal and compliance risks, as well as other financial and nonfinancial risks that could arise from climate change.

Banking 259

Banking Compliance Marketability 259

Harvard Corporate Governance

JUNE 10, 2024

Posted by Elisa Cencig, Wilhelm Mohn, and Carine Smith Ihenacho, NBIM, on Monday, June 10, 2024 Editor's Note: Elisa Cencig is Head of Policy Engagement, Wilhelm Mohn is Global Head of Active Ownership, and Carine Smith Ihenacho is Chief Governance and Compliance Officer at Norges Bank Investment Management (NBIM).

Compliance 201

Compliance Banking Marketability 201

Harvard Corporate Governance

AUGUST 14, 2022

Dry powder is partially fueling these transactions as private equity firms compete to buy the best companies at the best prices, pushing them to look at the public markets for inspiration.

Private Equity Firm 253

Private Equity Firm Compliance Equity Marketability 253

BV Specialists

NOVEMBER 4, 2024

Those with a clean compliance record and high quality-of-care ratings from state or independent agencies often receive higher valuations, as they represent lower regulatory risk. Facilities with room to expand, offer new services, or that are in growth markets can attract a premium.

Appraisal 87

Appraisal Compliance Marketability 87

Harvard Corporate Governance

APRIL 30, 2022

We also provide our views on where the rules fit into governance, compliance and disclosure more broadly. In March 2021, the SEC launched a public consultation requesting input from investors, registrants and other market participants about whether current disclosures adequately inform investors about climate change.

Corporate Finance 271

Corporate Finance Compliance Finance Marketability 271

Mckinsey and Company

OCTOBER 10, 2024

Here’s how CFOs across industries and markets can move beyond “check the box” compliance and enable strategy-driven, carbon-based decision making. Better carbon management can be a competitive advantage.

Compliance 135

Compliance Marketability Corporate Finance Finance 135

Harvard Corporate Governance

MARCH 30, 2023

On February 22, 2023, the New York Stock Exchange (NYSE) and Nasdaq Stock Market released rules implementing the Securities and Exchange Commission’s (SEC’s) Dodd-Frank clawback rules. What is the timing for compliance? The NYSE and Nasdaq rules both closely follow the SEC’s final rule.

Compliance 225

Compliance Marketability 225

Harvard Corporate Governance

FEBRUARY 18, 2023

(discussed on the Forum here ) by Scott Hirst, Kobi Kastiel, and Tamar Kricheli-Katz; Does Enlightened Shareholder Value add Value (discussed on the Forum here ) by Lucian Bebchuk, Kobi Kastiel, Roberto Tallarita; and Companies Should Maximize Shareholder Welfare Not Market Value (discussed on the Forum here ) by Oliver D.

Compliance 274

Compliance Marketability 274

Harvard Corporate Governance

JANUARY 23, 2024

Prior scholarly research exclusively investigated a proposed mechanism related to capital ratio compliance concerns, but evidence that this mechanism played major role has proven elusive. The underlying economic mechanism behind liquidity feedback trading, however, is still poorly understood.

Banking 129

Banking Marketability Finance Compliance 129

Harvard Corporate Governance

APRIL 5, 2022

2] For many Western firms, what was an enticing emerging market at the end of the Cold War may have suddenly become a major balance sheet liability.

Compliance 307

Compliance Banking Technology Marketability 307

Harvard Corporate Governance

DECEMBER 16, 2022

That being said, a lot of work remains to protect investors and ensure ongoing compliance. capital markets must provide specific and prominent disclosures about the heightened operational and legal risks that they face. First, the PCAOB must have continued access for complete inspections and investigations in 2023 and beyond.

Accounting Firms 201

Accounting Firms Compliance Marketability 201

Appraisers Blog

AUGUST 31, 2024

Their lack of oversight allowed workarounds and market capture in more than just the valuation space too, they used the surplus funds taken from the appraisal industry to enter into several other industries related to mortgage lending as well. They got greedy, took too much. When is the amc industry going to finally be audited?

Appraisal 98

Appraisal Compliance Marketability 98

Harvard Corporate Governance

NOVEMBER 11, 2022

Tags: board diversity , Compliance & ethics , Diversification , Diversity , Executive performance , Managmenet.

Compliance 189

Compliance Banking Treasury Marketability 189

Appraisers Blog

AUGUST 31, 2024

They discovered that not only could they continue to control the entire loan process start to finish, but could be very profitable and market to other users in need of an AMC. A lot of starving appraisers were forced to take these fees due to the slowing market. I can name two here in CO that did exactly that.

Appraisal 98

Appraisal Compliance Start-ups Marketability 98

Appraisers Blog

SEPTEMBER 12, 2024

I’ll research it and the market, spend a morning doing those things. Most sales are vastly overpriced relative to the competing market, typically anywhere from 10% to 40%. Another big problem with the AMC’s is having to get caught up in their incessant chaos. I’ll get a bid. I’ll bid on it.

Compliance 98

Compliance Appraisal Marketability 98

Harvard Corporate Governance

NOVEMBER 27, 2022

In somecases, the rationale may be obvious, such as when a company includes compliance-related goals in the wake of a widespread compliance failure. Those covered by the compensation programs will want to understand why a portion of their compensation is now linked to ESG goals.

Compliance 351

Compliance Finance Equity Marketability 351

Harvard Corporate Governance

OCTOBER 18, 2022

I am concerned by certain market and regulatory trends. This results in a narrower set of economic opportunities for retail investors, who generally are unable to access investments in private markets. I thank you all for your service. First, the number of publicly-traded companies continues to go down. more…).

Compliance 187

Compliance Marketability Banking 187

Peak Business Valuation

DECEMBER 21, 2024

By obtaining a PPA valuation for tax purposes, you can ensure compliance with tax regulations, optimize tax benefits, and minimize risks. This allocation reflects the fair market value of each component of a business. Tax authorities require businesses to report the value of assets and liabilities for tax compliance.

Business Valuation 52

Business Valuation Intangible Assets Fair Market Value Appraisal 52

Harvard Corporate Governance

JULY 24, 2022

Posted by Carine Smith Ihenacho, and Severine Neervoort, Norges Bank Investment Management, on Sunday, July 24, 2022 Editor's Note: Carine Smith Ihenacho is Chief Governance and Compliance Officer and Severine Neervoort is Senior Analyst, Corporate Governance at Norges Bank Investment Management. more…).

Banking 218

Banking Compliance Equity Marketability 218

RNC

JANUARY 19, 2025

Investing in the share market frequently resembles navigating a puzzle. Determining the actual value of shares can be difficult due to the difficulties posed by volatile markets, data, and subjective valuation techniques. Regulatory Compliance: Ensuring compliance with financial standards and tax laws.

Discounted Cash Flow 52

Discounted Cash Flow Price to Earnings Intangible Assets Compliance 52

Harvard Corporate Governance

AUGUST 22, 2022

Compliance costs are not a significant portion of market capitalization. On page 390 of the proposal, the SEC estimates costs in the first year of compliance to be around $640,000 and annual costs in subsequent years to be $530,000 for larger companies. Let us start with the costs.

Compliance 188

Compliance Market Capitalization Marketability 188

RNC

FEBRUARY 19, 2025

Proper goodwill valuation ensures that companies recognize their true market worth while maintaining transparency in financial transactions. For small businesses and large corporations alike, goodwill valuation is essential for investment decisions, regulatory compliance, and strategic growth planning.

Intangible Assets 52

Intangible Assets Business Valuation Compliance Marketability 52

Harvard Corporate Governance

JUNE 29, 2022

In order to provide an overview for busy in-house counsel and compliance professionals, we summarize below some of the most important SEC enforcement developments from the past month, with links to primary resources. 22nd Century Group, Inc. ;

Compliance 218

Compliance Marketability 218

ThomsonReuters

DECEMBER 13, 2024

For tax teams in equally unpredictable markets, keeping up with the latest deadlines, regulatory changes, and new compliance processes remains a constant challenge. Accurate data management from trustworthy sources is a critical component of any corporate tax compliance process. Getting it wrong is costly.

Compliance 52

Compliance Technology Marketability 52

Harvard Corporate Governance

APRIL 25, 2022

The SEC’s Division of Enforcement last year formed a Climate and ESG Task Force to, among other things, “analyze disclosure and compliance issues relating to investment advisers’ and funds’ ESG strategies” and ESG related issues have moved to the forefront of exams conducted of registered investment advisers.

Finance 231

Finance Compliance Marketability 231

Harvard Corporate Governance

JANUARY 6, 2023

SEC Press Release provides Compliance Checklist for Corporations. Tags: Acquisitions , financial markets , M&A , Misvaluation , Revaluation , stock market. Posted by Anita B. Bandy, Raquel Fox, and Andrew Hanson, Skadden, Arps, Slate, Meagher & Flom LLP, on Friday, December 30, 2022.

Compliance 189

Compliance Marketability Technology 189

RNC

MARCH 13, 2025

Accurate reporting ensures transparency, accountability, and compliance with industry regulations, which is essential for sustainable growth. Regulators and auditors analyze financial reports to ensure compliance and prevent fraud. Regular audits and adherence to accounting standards help maintain transparency and legal compliance.

Business Valuation 52

Business Valuation Compliance Finance Equity 52

Sun Acquisitions

NOVEMBER 1, 2024

Traditional due diligence focuses on financial health, legal compliance, and market position. Data-driven insights can enhance decision-making by providing a clearer picture of market trends, customer behavior, and operational efficiencies. Address potential cultural clashes early to ensure a smooth transition.

Mergers & Acquisitions 59

Mergers & Acquisitions Technology Compliance Marketability 59