Balancing act: government control in China
As Western companies, particularly internet firms, look to expand operations into China, the issue of government interference and...
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Regulation Archive
Raising the stakes
By US standards, Canadian corporate disclosure practices have a relatively clean history. Enron-scale corporate fraud scandals and...
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Comment: A level playing field
The heart of disclosure – and investor relations – lies in providing investors with the information they need to make informed...
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Unlocking pay
Is the corporate governance pendulum swinging back? Well, not quite. While the pace of reform has inevitably slowed, corporate...
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Securities offering reform and non-US issuers
The SEC has spent the last two years putting together a series of reforms designed to liberalize the securities offering process...
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Not your parents' MD&A
In every company’s 10K or 10Q, the management discussion and analysis (MD&A) presents an opportunity beyond mere regulatory...
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Box-ticking backlash
In the aftermath of the WorldCom and Enron scandals, governments and financial regulators around the globe rushed through a whole...
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South African companies are facing their toughest IR challenges yet
Despite what he’s been through in the first half of this year, Ferdi Dippenaar, who heads the IR function at South Africa’s...
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Superhero CFOs
The CFO job is evolving: from number cruncher to business partner and people motivator, from chief accountant to strategic thinker...
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Rolling back Sox
After months of vociferous complaints and plenty of hand wringing about Sarbanes-Oxley, the SEC is giving several clear...
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