Materias: Enlace del recurso

Materias:

Tabla de Contenidos: “…Inhalt: Theoretische Auseinandersetzung mit der Strategieberichterstattung im Lagebericht einschließlich der Darstellung der Bestrebungen nationaler und internationaler Standardsetter, eine Strategieberichterstattung im Lagebericht explizit zu kodifizieren - Definition und Konstruktion eines Messinstruments (Strategy Disclosure Index) zur Erfassung des Niveaus der Strategieberichterstattung im Lagebericht - Erhebung des Niveaus der Strategieberichterstattung von 100 deutschen Unternehmen im Zeitraum 2002 bis 2008, regressionsanalytische Prüfung von insgesamt 21 Forschungshypothesen zum Niveau der Strategieberichterstattung per se, zu den Bestimmungsfaktoren des Niveaus sowie zu kapitalmarktseitigen Auswirkungen…”

Materias:

Materias: “…Disclosure of information Law and legislation Belgium…”

Materias:

“…Disclosure. Català…”

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Materias:

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Materias:

Tabla de Contenidos: “…Access to Information in Company Registers / Karsten Engsig Sørensen -- Disclosure through Minority and Individual Rights in Public Limited Liability Companies / Corrado Malberti -- Disclosure of Corporate Governance by Codes / Gregor Bachmann -- Disclosure as a Legal Instrument against Potential Abusive Behaviour in the Case of Related Party Transactions / Theodoros Katsas -- Disclosure of Inside Information / Jennifer Payne -- Disclosure of Major Holdings in Listed Companies / Alain Pietrancosta -- Climate-Related Financial Disclosure / Rüdiger Veil -- Proxy Advisors and Disclosure of Conflicts of Interests / Ulrich Torggler -- Financial Reporting in European Stock Corporations / Giovanni Strampelli -- Non-financial Reporting : Evolving Demands for Transparent Enterprises / Brenda Hannigan -- Ownership Disclosure in Anti-money Laundering Law / Konstantinos Sergakis -- Transparency of Stock Corporations and Personal Data Protection : Access to the Shareholder Register / Vassilios Tountopoulos -- The Trade Secrets Directive and Transparency Obligations in Company and Capital Market Law : An Initial Approach / Michail-Theodoros Marinos -- Transparency and its Limits under EU Competition Law / Alexandra P Mikroulea -- Transparency : Public Enforcement Strategies / Jörn Axel Kämmerer -- Private Enforcement of Transparency / Paolo Giudici -- Transparency on Stock Corporations through Piercing the Corporate Veil / Victoria Athanasopoulou -- Corporate Transparency in the Technological Frontier / Nicholas L Georgakopoulos -- Towards the end of Anonymity in Sociétés Anonymes? …”

Tabla de Contenidos: “…Equivalence-based regulation; Part III. Prospectus Disclosure Enforcement: 5. Introduction; 6. Prospectus disclosure enforcement - strategy and arrangements; 7. …”

Tabla de Contenidos:

Tabla de Contenidos: “…Concepts, Rules, and ExamplesFinancial Statement Presentation; Disclosure Requirements; Chapter 5 Statement of Cash Flows; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Chapter 6 Other Financial Statement Issues; Comparative Financial Information; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Presenting Fund and net Asset Information; Interim Reporting; Perspective and Issues; Concepts, Rules, and Examples; Disclosure Requirements; Subsequent Events; Public Entities; Part 3 Specific Not-for-Profit Accounting Topics…”

Tabla de Contenidos: “…-- Precedents for requiring the disclosure of payments to governments: Exploration and production activities extractive sector -- Canada -- European Union: Accounting and Transparency Directives -- Norway -- Switzerland -- United States: Dodd-Frank Act -- Lessons learned from the disclosure of payments to governments from the upstream exploration and production sector -- 2 Adoption of regulations by home governments requiring payment disclosure by buying companies -- 3 Self-regulatory approaches: The role of free zones, commodity exchanges and industry associations -- Implementation challenges associated with self-regulatory approaches -- The role of industry associations in promoting compliance with international standards -- Commodities exchanges: A precedent for operationalising corporate disclosures of payments to governments for the purchase of publicly-owned commodities -- 4 Setting out expectations on payment disclosure by buying companies: Options for host governments and SOEs -- Adoption of disclosure policy by host governments and their SOEs -- Inclusion of disclosure obligations in commodity sales contracts -- 5 Making payment disclosure by buying companies work in practice -- Usability of the data generated from corporate payment disclosures -- Format of the disclosures -- Implementation guidelines to ensure consistent interpretation of disclosure requirements -- Constraints for host governments and SOEs -- Implications for buying companies -- Use of technology to facilitate disclosures -- Notes -- References -- Annex A. …”