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Articles 1 - 7 of 7
Full-Text Articles in Business
Comment Letter On Sec’S Proposed Rule On Conflicts Of Interest Associated With The Use Of Predictive Data Analytics By Broker-Dealers And Investment Advisers, File Number S7-12-23, Sergio Alberto Gramitto Ricci, Christina M. Sautter
Comment Letter On Sec’S Proposed Rule On Conflicts Of Interest Associated With The Use Of Predictive Data Analytics By Broker-Dealers And Investment Advisers, File Number S7-12-23, Sergio Alberto Gramitto Ricci, Christina M. Sautter
Faculty Works
This comment letter responds to the Securities and Exchange Commission’s proposed rule Release Nos. 34-97990; IA-6353; File Number S7-12-23 - Conflicts of Interest Associated with the Use of Predictive Data Analytics by Broker-Dealers and Investment Advisers. Our comments draw on our scholarship relating to laypersons’ participation in securities markets and the corporate sector as well as on the role of technology in corporate governance.
We express concerns that the SEC’s proposed regulation undermines individuals’ ability to access capital markets in an efficient and cost-effective manner. In the era of excessive concentration of equities ownership and power, often with negative societal …
It Governance Matter: A Structured Literature Review, Nariman Osama Kandil, Ehab Kamel Abou-Elkheir, Amr M. Kotb
It Governance Matter: A Structured Literature Review, Nariman Osama Kandil, Ehab Kamel Abou-Elkheir, Amr M. Kotb
All Works
The aim of this paper is to critically explore information technology governance (ITG) context, its consequences, its various aspects, its determinants, disclosure, maturity, and challenges. There are some motivations that urge the researchers to carry out this study. First, the review of prior relevant literature reveals a limited number of studies addressing the IT governance context, its consequences, its various aspects, its determinants, and challenges. Second, very little is known about the potential implications of IT governance within the business and how it is significant to the decision-makers (e.g., shareholders, board of directors, executives, etc.). Finally, little research employs the …
Strategic Use Of Volume Of Financial Items In 10-K Reports, C. S. A. Cheng, Jiajia Fu, Wenli Huang, Jiao Jing
Strategic Use Of Volume Of Financial Items In 10-K Reports, C. S. A. Cheng, Jiajia Fu, Wenli Huang, Jiao Jing
School of Accountancy Faculty Publications and Presentations
We investigate whether firms limit the volume of financial items in annual reports (including the financial statements and footnotes) to obfuscate poor future firm performance, and how investors react to this reduced volume. We estimate abnormal volume to capture managers’ discretion over reporting in the 10-K and find that abnormally low volume predicts poor future earnings. This relation is more pronounced in firms where the market has difficulty in detecting managerial intervention in the disclosure process. We also find that abnormally low volume predicts negative future returns, suggesting that managers benefit from disclosing fewer financial items by delaying the incorporation …
What’S Scope 3 Good For?, Madison Condon
What’S Scope 3 Good For?, Madison Condon
Faculty Scholarship
Opposition to the Securities and Exchange Commission’s (“SEC”) new rule on updated climate risk reporting has focused on one category of disclosures as particularly objectionable: Scope 3 emissions.7 Otherwise known as “supply chain emissions,” Scope 3 emissions have been voluntarily reported by a growing number of companies since the term was invented as part of the Greenhouse Gas Protocol in 2001.8 They include all the emissions both up and downstream of a corporations’ own activities: the emissions of the privately-owned factory that produced the shoes Target sells, as well as the emissions you burn while driving to the …
Does Disclosure Of Advertising Spending Help Investors And Analysts?, Sungkyun Moon, Kapil R. Tuli, Anirban Mukherjee
Does Disclosure Of Advertising Spending Help Investors And Analysts?, Sungkyun Moon, Kapil R. Tuli, Anirban Mukherjee
Research Collection Lee Kong Chian School Of Business
Publicly listed firms have the discretion to disclose (or not) advertising spending in their annual (10-K) reports. The disclosure of advertising spending can provide valuable information because advertising is a leading indicator of future performance. However, estimates of advertising spending are available from data providers, arguably mitigating the need for its formal disclosure. This study argues that firms’ disclosure of advertising spending provides more complete and public information and therefore lowers investor uncertainty about future firm performance (idiosyncratic risk). Empirical analyses show this effect is largely driven by the negative effect of disclosure of advertising spending on analyst uncertainty. Consistent …
Firm Transparency Of Risk Oversight: An Examination Of Cybersecurity Governance Disclosures, Laurie E. Ereddia
Firm Transparency Of Risk Oversight: An Examination Of Cybersecurity Governance Disclosures, Laurie E. Ereddia
Doctoral Dissertations
In this study, I examine factors associated with firm transparency of board oversight using the setting of cybersecurity risk. The SEC requires that, to the extent cybersecurity risks are material, firms must disclose the nature of the board’s role in overseeing the management of that risk, allowing investors to assess how the board is fulfilling its risk oversight duties. Using textual analysis, I identify 2,921 firms that report material cybersecurity risk factors in their annual reports. From these firms’ 2021 proxy statement filings, I hand collect data relating to 12 different elements of cybersecurity board oversight and create an overall …
‘Why It’S Important To Talk About Our Toilet Needs In The Workplace’ – Using Maslow’S Needs Theory To Shine A Light On Workers Living With Ibd In The Workplace, Hannah Vaughan, Patricia A. Jolliffe Dr
‘Why It’S Important To Talk About Our Toilet Needs In The Workplace’ – Using Maslow’S Needs Theory To Shine A Light On Workers Living With Ibd In The Workplace, Hannah Vaughan, Patricia A. Jolliffe Dr
The Qualitative Report
Inflammatory Bowel Disease (IBD) can be challenging for employees diagnosed with the illness as they experience increased absenteeism, feelings of anxiousness, and negative career impact. Moreover, workplace relationships and a lack of understanding of the condition are anxiety-provoking. Utilising Maslow’s (1943) Needs Theory, this study evaluated the effect of IBD on the working lives of individuals diagnosed with the condition and the support they received. Employees from several organisations in a range of industries engaged with this qualitative study. Semi-structured interviews were conducted with seven individuals who had received an official diagnosis of IBD and worked in paid employment for …