American Investments Classified ...
Author :
Publisher :
Page : 810 pages
File Size : 11,10 MB
Release : 1899
Category : Investments
ISBN :
Author :
Publisher :
Page : 810 pages
File Size : 11,10 MB
Release : 1899
Category : Investments
ISBN :
Author : Vasant Naik
Publisher : CFA Institute Research Foundation
Page : 192 pages
File Size : 42,93 MB
Release : 2016-12-30
Category : Business & Economics
ISBN : 1944960155
Author : Pedro Matos
Publisher : CFA Institute Research Foundation
Page : 80 pages
File Size : 18,34 MB
Release : 2020-05-29
Category : Business & Economics
ISBN : 1944960988
This survey examines the vibrant academic literature on environmental, social, and governance (ESG) investing. While there is no consensus on the exact list of ESG issues, responsible investors increasingly assess stocks in their portfolios based on nonfinancial data on environmental impact (e.g., carbon emissions), social impact (e.g., employee satisfaction), and governance attributes (e.g., board structure). The objective is to reduce exposure to investments that pose greater ESG risks or to influence companies to become more sustainable. One active area of research at present involves assessing portfolio risk exposure to climate change. This literature review focuses on institutional investors, which have grown in importance such that they have now become the largest holders of shares in public companies globally. Historically, institutional investors tended to concentrate their ESG efforts mostly on corporate governance (the “G” in ESG). These efforts included seeking to eliminate provisions that restrict shareholder rights and enhance managerial power, such as staggered boards, supermajority rules, golden parachutes, and poison pills. Highlights from this section: · There is no consensus on the exact list of ESG issues and their materiality. · The ESG issue that gets the most attention from institutional investors is climate change, in particular their portfolio companies’ exposure to carbon risk and “stranded assets.” · Investors should be positioning themselves for increased regulation, with the regulatory agenda being more ambitious in the European Union than in the United States. Readers might come away from this survey skeptical about the potential for ESG investing to affect positive change. I prefer to characterize the current state of the literature as having a “healthy dose of skepticism,” with much more remaining to be explored. Here, I hope the reader comes away with a call to action. For the industry practitioner, I believe that the investment industry should strive to achieve positive societal goals. CFA Institute provides an exemplary case in its Future of Finance series (www.cfainstitute.org/research/future-finance). For the academic community, I suggest we ramp up research aimed at tackling some of the open questions around the pressing societal goals of ESG investing. I am optimistic that practitioners and academics will identify meaningful ways to better harness the power of global financial markets for addressing the pressing ESG issues facing our society.
Author :
Publisher :
Page : 62 pages
File Size : 46,13 MB
Release : 1930
Category : Investments, Foreign
ISBN :
Author : Steven M. Bragg
Publisher : John Wiley & Sons
Page : 913 pages
File Size : 40,23 MB
Release : 2010-01-28
Category : Business & Economics
ISBN : 0470593962
A wide-ranging source of information for the practicing accountant, The Ultimate Accountants' Reference, Third Edition covers accounting regulations for all aspects of financial statements, accounting management reports, and management of the accounting department, including best practices, control systems, and the fast close. It also addresses financing options, pension plans, and taxation options. The perfect daily answer book, accountants and accounting managers will turn to The Ultimate Accountants’ Reference, Third Edition time and again for answers to the largest possible number of accounting issues that are likely to arise.
Author : James K. Jackson
Publisher :
Page : 21 pages
File Size : 16,14 MB
Release : 2010-10
Category :
ISBN : 9781437927078
CFIUS is comprised of 9 members, two ex officio members, and other members as appointed by the Pres. representing major departments and agencies within the Exec. Branch. While the group generally has operated in relative obscurity, the proposed acquisition of commercial operations at six U.S. ports by Dubai Ports World in 2006 placed the group¿s operations under intense scrutiny. Contents of this report: Background; Establishment of CFIUS; The ¿Exon-Florio¿ Provision; Treasury Dept. Regulations; The ¿Byrd Amendment¿; The Amended CFIUS Process; Procedures; Factors for Consideration; Confidentiality Require.; Mitigation and Tracking; Congressional Oversight; CFIUS Since Exon-Florio; Impact of the Exon-Florio Process on CFIUS. Illus.
Author : United States. Securities and Exchange Commission. Office of Reports and Information Services
Publisher :
Page : 96 pages
File Size : 43,52 MB
Release :
Category : Mutual funds
ISBN :
Author : International Accounting Standards Board
Publisher :
Page : 104 pages
File Size : 47,28 MB
Release : 2006
Category : Business & Economics
ISBN :
Author : AICPA
Publisher : John Wiley & Sons
Page : 625 pages
File Size : 29,55 MB
Release : 2017-10-09
Category : Business & Economics
ISBN : 1945498498
Whether a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This guide supports practitioners in a constantly changing industry landscape. It provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. Packed with continuous regulatory developments, this guide has been updated to reflect certain changes necessary due to the issuance of authoritative guidance since the guide was originally issued, and other revisions as deemed appropriate. The updates for this 2017 edition include extensive changes to the illustrated financial statements for registered investment companies that result from SEC's issuance of the release Investment Company Reporting Modernization and related amendments to Regulation S-X. Other updates to the 2017 edition include changes to illustrated attestation reports that result from AICPA's issuance of Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification. Further updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting Appendixes discussing the new standards for financial instruments, leases, and revenue recognition Appendixes discussing common or collective trusts and business development companies
Author : Donald T. Brash
Publisher : Taylor & Francis
Page : 390 pages
File Size : 40,82 MB
Release : 2001
Category : Business & Economics
ISBN : 9780415190435
First published in 2000. Routledge is an imprint of Taylor & Francis, an informa company.