Cecl: The New Expected Credit Loss Standard A Big Loss For Small Banks,
2020
University of North Carolina School of Law
Cecl: The New Expected Credit Loss Standard A Big Loss For Small Banks, Richard E. Willi Iii
North Carolina Banking Institute
No abstract provided.
Biometrics And Banking: Assessing The Adequacy Of The Gramm-Leach-Bliley Act,
2020
University of North Carolina School of Law
Biometrics And Banking: Assessing The Adequacy Of The Gramm-Leach-Bliley Act, Meredith E. Bock
North Carolina Banking Institute
No abstract provided.
Facebook's Libra: The Social Media Giant's Pursuit Of Global Financial Inclusion,
2020
University of North Carolina School of Law
Facebook's Libra: The Social Media Giant's Pursuit Of Global Financial Inclusion, Lizzie R. Hobbs
North Carolina Banking Institute
No abstract provided.
Municipal Bonds: In The Shadow Of An Underfunded Pension Crisis, Puerto Rico, And A Low Interest Rate Environment,
2020
University of North Carolina School of Law
Municipal Bonds: In The Shadow Of An Underfunded Pension Crisis, Puerto Rico, And A Low Interest Rate Environment, John R. Fallon
North Carolina Banking Institute
No abstract provided.
Unwrapping The Banking Possibilities In Opportunity Zones,
2020
University of North Carolina School of Law
Unwrapping The Banking Possibilities In Opportunity Zones, J. Kemper Patton
North Carolina Banking Institute
No abstract provided.
An Examination Of The Factors Influencing The Enactment Of Banking Legislation And Regulation: Evidence From Fifty Years Of Banking Laws And Twenty-Five Years Of Regulation,
2020
University of North Carolina School of Law
An Examination Of The Factors Influencing The Enactment Of Banking Legislation And Regulation: Evidence From Fifty Years Of Banking Laws And Twenty-Five Years Of Regulation, William C. Handorf, Reggie O'Shields, Andrew Richardson
North Carolina Banking Institute
No abstract provided.
United States Data Privacy Law: The Domino Effect After The Gdpr,
2020
University of North Carolina School of Law
United States Data Privacy Law: The Domino Effect After The Gdpr, Elizabeth L. Field
North Carolina Banking Institute
No abstract provided.
The Impact Of The California Consumer Privacy Act On Financial Institutions Across The Nation,
2020
University of North Carolina School of Law
The Impact Of The California Consumer Privacy Act On Financial Institutions Across The Nation, Lauren Davis
North Carolina Banking Institute
No abstract provided.
Data Privacy And The Financial Services Industry: A Federal Approach To Consumer Protection,
2020
University of North Carolina School of Law
Data Privacy And The Financial Services Industry: A Federal Approach To Consumer Protection, Fara Soubouti
North Carolina Banking Institute
No abstract provided.
Fiduciary Standards And Best Interests: Should States Take The Lead?,
2020
University of North Carolina School of Law
Fiduciary Standards And Best Interests: Should States Take The Lead?, Chase Ponder
North Carolina Banking Institute
No abstract provided.
Forgive And Forget? An Analysis Of Student Loan Forgiveness Plans,
2020
University of North Carolina School of Law
Forgive And Forget? An Analysis Of Student Loan Forgiveness Plans, Anna E. Huffman
North Carolina Banking Institute
No abstract provided.
De Novo Banks: Regulatory Flexibility And Merger Activity May Not Be Enough To Spawn New Charters,
2020
University of North Carolina School of Law
De Novo Banks: Regulatory Flexibility And Merger Activity May Not Be Enough To Spawn New Charters, Tyler G. Talton
North Carolina Banking Institute
No abstract provided.
Remutualization,
2020
University of Colorado Law School
Remutualization, Erik F. Gerding
Cornell Law Review
This Article explores how returning to common law or traditional approaches to financial institution governance can inform and improve a range of financial reforms. In particular, this Article seeks to revive the use of organizational form as a tool of financial regulation. Very old varietals, including partnerships and mutual companies, decanted in new bottles can promote financial stability, lower incentives for excessive risk-taking by financial intermediaries, provide mechanisms to police their market conduct, and better align their incentives with the interests of their customers and consumers.
Horizontal Directors,
2020
Northwestern Pritzker School of Law
Horizontal Directors, Yaron Nili
Northwestern University Law Review
Directors wield increasing influence in corporate America, making pivotal decisions regarding corporate affairs and management. A robust literature recognizes directors’ important role and examines their incentives and performance. In particular, scholars have worried that “busy directors”—those who serve on multiple corporate boards—may face time constraints that affect their performance. Little attention, however, has been paid to directors who sit on the boards of multiple companies within the same industry. This Article terms them “horizontal directors” and spotlights, for the first time, the legal and policy issues they raise. The “horizontal” feature of directorships, a term often used in the antitrust …
In Whose Best Interests? Regulating Financial Advisers, The Royal Commission, And The Dilemma Of Reform,
2020
Singapore Management University
In Whose Best Interests? Regulating Financial Advisers, The Royal Commission, And The Dilemma Of Reform, Han-Wei Liu, Toan Le, Weiping He, Michael Duffy
Research Collection Yong Pung How School Of Law
Following the Future of Financial Advice reforms, the ‘suitability’ and ‘appropriateness’ focus for financial advice has been relocated and supplemented by a ‘best interests’ focus in s 961B of the Corporations Act 2001 (Cth). Yet, as the Australian Government’s Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry has pointed out, structural issues may often work against best interests being paramount. Further, moves to make the statutory obligation replicate a fiduciary obligation have been resisted in the consultative process that developed s 961B and related obligation sections and any replication is far from clear. Another key issue …
Does Capital Bear The U.S. Corporate Tax After All? New Evidence From Corporate Tax Returns,
2020
University of Michigan Law School
Does Capital Bear The U.S. Corporate Tax After All? New Evidence From Corporate Tax Returns, Edward Fox
Articles
This article uses U.S. corporate tax return data to assess how government revenue would have changed if, over the period 1957–2013, corporations had been subject to a hypothetical corporate cash flow tax—that is, a tax allowing for the immediate deduction of investments in long-lived assets like equipment and structures—rather than the corporate tax regime actually in effect. Holding taxpayer behavior fixed, the data indicate actual corporate tax revenue over the most recent period (1995–2013) differed little from that under the hypothetical cash flow tax. This result has three important implications. First, capital owners appear to bear a large fraction of …
The Role Of The Board Of Financial Services Firms In Improving Their Firm's Culture,
2020
Seattle University School of Law
The Role Of The Board Of Financial Services Firms In Improving Their Firm's Culture, Ciaran Walker
Seattle University Law Review
In this Article, we look at the role the board is expected to play under regulatory requirements and guidance; we then look specifically at the failings of boards in a number of the recent “scandals.” Finally, we offer a number of suggestions on ways in which the board can have a more effective role in improving firms’ culture. In this latter regard, we specifically focus on industry (rather than firm-specific) initiatives that could enable the board to have a more effective role, particularly in light of the setting up of the industry-funded Banking Standards Board in the U.K. and the …
Developing Fiduciary Culture In Vietnam,
2020
Seattle University School of Law
Developing Fiduciary Culture In Vietnam, Brian Jm Quinn
Seattle University Law Review
This Article examines Vietnam’s efforts during the past two and a half decades to build up its legal infrastructure during its transition from a centrally planned to a market economy. In particular, this Article will focus on the development of legal and regulatory infrastructure to support the development of the corporate sector and fiduciary culture in Vietnam. In thinking about corporate law, I do not intend to single out this particular area of law as somehow special in the context of transition. In fact, its commonness and generality are what makes the experience of the development of corporate law and …
Epistemic Corporate Culture: Knowledge, Common Knowledge, And Professional Oaths,
2020
Seattle University School of Law
Epistemic Corporate Culture: Knowledge, Common Knowledge, And Professional Oaths, Boudewijn De Bruin
Seattle University Law Review
This Article does not assume that professional oaths accomplish what they are intended to do. Yet, I believe that oaths can fulfill important functions once they are crafted as part of carefully designed, more comprehensive approaches to managing ethical culture. Or better, I believe that by investigating more closely what an oath really is and what its preconditions are, we may gain insights that will help to change corporate culture for the better, even if companies do not wish to adopt oaths to manage ethics. Methodologically, this Article is grounded in various strands of philosophical research. In particular, I build …
Why Do Good People Do Bad Things? A Multi-Level Analysis Of Individual, Organizational, And Structural Causes Of White-Collar Crime,
2020
Seattle University School of Law
Why Do Good People Do Bad Things? A Multi-Level Analysis Of Individual, Organizational, And Structural Causes Of White-Collar Crime, Dr. Joe Mcgrath
Seattle University Law Review
This Article draws on the Securities and Exchange Commission’s (SEC) complaint against Serageldin, the transcript for his plea hearing, and the transcript for his sentencing hearing. The SEC’s complaint provides a prosecutorial account of the fraud. It also includes actual extracts from Serageldin’s recorded phone calls at Credit Suisse which provide a realtime narrative of the fraud. The court transcripts detail Serageldin’s own account of the fraud and give a biographical account of Serageldin’s life, provided by his mother, who offered character evidence on his behalf. These perspectives allowed for the recasting of the SEC’s account of the fraud and …
