Public Company Update

Public Company Update
Author: BDO USA
Publisher: John Wiley & Sons
Total Pages: 208
Release: 2020-08-19
Genre: Business & Economics
ISBN: 1119757479

Developed for corporate financial reporting managers and independent auditors, this book will help them stay abreast of changes and modifications to the requirements for public companies, their management, and auditors. Included are: The latest pronouncements, regulations, and guidance issued by the SEC and PCAOB as they apply to the filings and audits of this reporting cycle. What these organizations are planning and/or saying about the future. Key developments which may affect your company or auditing firm. In addition, emerging issues, trends, and new resources are provided so that accountants and financial managers can stay out front.

Financial Restatements

Financial Restatements
Author: Orice Williams
Publisher: DIANE Publishing
Total Pages: 211
Release: 2007-12
Genre:
ISBN: 1422309177

In 2002, it was reported that the number of restatement announcements due to financial reporting fraud &/or accounting errors grew significantly between Jan. 1997 & June 2002, negatively impacting the restating companies¿ market capitalization by billions of dollars. The author was asked to update key aspects of the 2002 report. This report discusses: (1) the number of, reasons for, & other trends in restatements; (2) the impact of restatement announcements on the restating companies¿ stock costs & what is known about investors¿ confidence in U.S. capital markets; & (3) regulatory enforcement actions involving accounting- & audit-related issues. Includes recommendations. Charts & tables.

Financial Restatements

Financial Restatements
Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
Total Pages: 216
Release: 2017-09-15
Genre:
ISBN: 9781976425738

Financial restatements : update of public company trends, market impacts, and regulatory enforcement activities : report to the Ranking Minority Member, Committee on Banking, Housing, and Urban Affairs, U.S. Senate.

The Handbook of News Analytics in Finance

The Handbook of News Analytics in Finance
Author: Gautam Mitra
Publisher: John Wiley & Sons
Total Pages: 384
Release: 2011-07-13
Genre: Business & Economics
ISBN: 1119990807

The Handbook of News Analytics in Finance is a landmarkpublication bringing together the latest models and applications ofNews Analytics for asset pricing, portfolio construction, tradingand risk control. The content of the Hand Book is organised to provide arapid yet comprehensive understanding of this topic. Chapter 1 setsout an overview of News Analytics (NA) with an explanation of thetechnology and applications. The rest of the chapters are presentedin four parts. Part 1 contains an explanation of methods and modelswhich are used to measure and quantify news sentiment. In Part 2the relationship between news events and discovery of abnormalreturns (the elusive alpha) is discussed in detail by the leadingresearchers and industry experts. The material in this part alsocovers potential application of NA to trading and fund management.Part 3 covers the use of quantified news for the purpose ofmonitoring, early diagnostics and risk control. Part 4 is entirelyindustry focused; it contains insights of experts from leadingtechnology (content) vendors. It also contains a discussion oftechnologies and finally a compact directory of content vendor andfinancial analytics companies in the marketplace of NA. Thebook draws equally upon the expertise of academics andpractitioners who have developed these models and is supported bytwo major content vendors - RavenPack and Thomson Reuters - leadingproviders of news analytics software and machine readablenews. The book will appeal to decision makers in the banking, finance andinsurance services industry. In particular: asset managers;quantitative fund managers; hedge fund managers; algorithmictraders; proprietary (program) trading desks; sell-side firms;brokerage houses; risk managers and research departments willbenefit from the unique insights into this new and pertinent areaof financial modelling.

Financial Restatements

Financial Restatements
Author: U S Government Accountability Office (G
Publisher: BiblioGov
Total Pages: 220
Release: 2013-07
Genre:
ISBN: 9781289167622

The U.S. Government Accountability Office (GAO) is an independent agency that works for Congress. The GAO watches over Congress, and investigates how the federal government spends taxpayers dollars. The Comptroller General of the United States is the leader of the GAO, and is appointed to a 15-year term by the U.S. President. The GAO wants to support Congress, while at the same time doing right by the citizens of the United States. They audit, investigate, perform analyses, issue legal decisions and report anything that the government is doing. This is one of their reports.

Financial Reporting and Regulatory Update

Financial Reporting and Regulatory Update
Author:
Publisher:
Total Pages:
Release: 2014
Genre: Corporations
ISBN:

"Financial Executives Research Foundation (FERF) has prepared the following summary of proposed and final actions as well as other relevant information by the following U.S. and international standards-setting and regulatory bodies: Financial Accounting Standards Board (FASB), Financial Accounting Foundation (FAF), Emerging Issues Task Force (EITF), Government Accounting Standards Board (GASB), International Accounting Standards Board (IASB), Securities and Exchange Commission (SEC), Public Company Accounting Oversight Board (PCAOB), and Department of the Treasury (Treasury). Actions for the period of December 1 to 31, 2014 are included." --

Gao-06-678 Financial Restatements

Gao-06-678 Financial Restatements
Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
Total Pages: 216
Release: 2018-02-03
Genre:
ISBN: 9781984952318

GAO-06-678 Financial Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities

Public Company Deskbook

Public Company Deskbook
Author: Robert E. Buckholz, Jr.
Publisher:
Total Pages: 0
Release: 2015-02-07
Genre:
ISBN: 9781402423154

Expanded and completely reorganized to meet the needs of today's increasingly prescriptive environment, Public Company Deskbook: Complying with Federal Governance and Disclosure Requirements is your one-stop center for expert counsel on how to deal effectively with the overlapping legislative, regulatory and private initiatives to reform public company governance and disclosure practices over the past decade. The enhanced Deskbook provides in-depth practical guidance centered around each of the following areas: Board Structure & Governance; Shareholder Meetings; Audit Committee, Auditor Policy & Auditor Disclosure; Compensation Committee, Compensation Policy & Compensation Disclosure; Public Company Reporting & Compliance; and Corporate Investigations & Whistleblowing. Included are numerous sample forms, checklists and documents, such as sample committee charters, director and officer questionnaires and annual meeting timelines for both NYSE- and Nasdaq-listed companies. Also addressed are current shareholder relations, including the prevalence, SEC-profile and outcome of common shareholder proposals, an analysis of proxy-advisor withhold recommendations and a comprehensive activist update. Written by three partners with Sullivan & Cromwell LLP, Public Company Deskbook: Complying with Federal Governance & Disclosure Requirements, Third Edition is an indispensable resource for securities practitioners, compliance officers, directors, officers, accountants, auditors, and research analysts, and an important reference for securities regulators.

The Valuation Treadmill

The Valuation Treadmill
Author: James J. Park
Publisher: Cambridge University Press
Total Pages: 199
Release: 2022-07-28
Genre: Law
ISBN: 1108944914

Public companies now face constant pressure to meet investor expectations. A company must continually deliver strong short-term performance every quarter to maintain its stock price. This valuation treadmill creates incentives for corporations to deceive investors. Published more than twenty years after the passage of Sarbanes-Oxley, which requires all public companies to invest in measures to ensure the accuracy of their disclosures, The Valuation Treadmill shows how securities fraud became a major regulatory concern. Drawing on case studies of paradigmatic securities enforcement actions involving Xerox, Penn Central, Apple, Enron, Citigroup, and General Electric, the book argues that corporate securities fraud emerged as investors increasingly valued companies based on their future performance. Corporations now have an incentive to issue unrealistically optimistic disclosure to convince markets that their success will continue. Securities regulation must do more to protect the integrity of public companies from the pressure of the valuation treadmill.