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Full-Text Articles in Law
But Is It Material? A Case Study Evaluating Climate Risk’S Place In Financial Disclosures, Matilda Lindberg
But Is It Material? A Case Study Evaluating Climate Risk’S Place In Financial Disclosures, Matilda Lindberg
Student Theses and Dissertations
The year of 2022 highlighted the importance of understanding how Environment, Social, and Governance (hereafter, ESG) factors impact investors. By the end of 2021, 37.8 trillion USD had been invested in ESG funds, a number expected to grow to $53 trillion by the end of 2025. Despite this bullish projection, controversy has grown about the “materiality” of ESG factors, especially climate risks, as defined by the Securities and Exchange Commission (hereafter, SEC). On March 21, 2022, the SEC proposed rules to enhance the standardization of climate- related disclosures (hereafter The Proposal) to promote consistent, comparable, and reliable information for investors …
The 2017 Tax Cuts And Jobs Act: Analyzing Its Financial Impact On Division I Universities, Judge Nash Mcwithey
The 2017 Tax Cuts And Jobs Act: Analyzing Its Financial Impact On Division I Universities, Judge Nash Mcwithey
Honors Theses
The Tax Cuts and Jobs Act has had a substantial impact in the United States since its inception in 2017. This tax code overhaul has had a profound effect on the way Division I universities operate their athletic department operations and fundraising efforts. By creating new channels of federal tax revenues and eliminating deductions, such as the “80/20” premium seating deduction that has been used by universities, athletic programs have already begun to see a shift in how they must operate. This modification is done in order to avoid any major repercussions from the new tax code. This thesis discusses …
When Insider Trading And Market Manipulation Cross Jurisdictions: What Are The Challenges For Securities Regulators And How Can They Best Preserve The Integrity Of Markets?, Janet Elizabeth Austin
When Insider Trading And Market Manipulation Cross Jurisdictions: What Are The Challenges For Securities Regulators And How Can They Best Preserve The Integrity Of Markets?, Janet Elizabeth Austin
PhD Dissertations
Over the last few decades world securities markets have become significantly more sophisticated in terms of how securities are traded as well as the variety of securities traded. My hypothesis is that the ability of securities regulators to take enforcement action against market abuse has not kept pace with the level of sophistication of the markets and, in particular, the way in which trading can take place across borders and the manner in which market related information can spread rapidly across the world. I argue that that regulators need to do more to protect the integrity of the markets by …
Shareholder Proxy Access To The Ballot: What Will Be The Implications Of The Sec's Proposed Shareholder Access Rule If It Is Adopted From Governance, Implementation And A Public Perspective?, Bryan J. Shea
Seton Hall University Dissertations and Theses (ETDs)
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