Ethical disclosure: A look at Reg FD

Article Abstract:

Regulation Fair Disclosure or Reg FD curbs selective disclosures by corporate boards and executives of material, nonpublic information to favorite research analysts or portfolio managers prior to giving information to the general public. Although, it does not require companies to disclose any material information in excess of the requirements of existing securities laws, the disclosure must be done publicly rather than to selected market participants.

Interpretation and construction, Disclosure of information, Disclosure laws

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After seven decades of regulation, why is the audit profession in such a mess?

Article Abstract:

The goal of financial reporting is to create trust and a lower cost of capital and it can only function if all agents involved have a common set of values and focus on getting a lower cost of capital. It was found that misguided regulatory actions have weakened the ability of the accounting profession to regulate it by stripping out the norms and rules that restrained the commercial actions of auditors.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Auditing, Accounting firms, Accounting services

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What global business citizenship tells us about Sarbanes-Oxley

Article Abstract:

The global business citizenship framework is a way for multinational managers to think about and plan for social responsibility and ethical conduct within and across borders. It is proposed that large multinational companies are likely to embrace Sarbenes-Oxley and to make good faith efforts at implementation.

Venture Analysis, Business enterprises, Corporate social responsibility

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