The lesser of two evils
On July 25, the SEC announced it would issue a concept release to explore whether US companies should be able to report their...
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Boardroom archive
Not another meeting
IROs are likely to regard annual general meetings (AGMs) as more of a chore than an eagerly anticipated event. Some disasters...
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The simple life
Douglas Ian Shaw is a man with a mantra: ‘keep it simple’. It’s a good rule too, enabling him to keep up with his varied career...
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Northern exposure
Canada may be one of the more placid and well-ordered places on the planet, but the country is in the midst of a sharp debate over...
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The root of all good
In mid-October 2001 the Wall Street Journal reported on a special purpose entity (SPE) of Enron that was experiencing financial...
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The enforcer
The SEC has been busy this year, pursuing options backdaters, launching new compensation disclosure rules and e-proxies...
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A matter of record
The importance of maintaining an accurate and efficient process for storing and accessing corporate records has grown in recent...
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Power and influence
Aren’t you glad that the Government Accountability Office, a branch of the Federal government better known as the GAO, has assured...
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The price of being public
After years of spiraling fees and countless work hours it appears as though the costs of complying with Sarbanes-Oxley, and of...
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Glass houses
Activist investing is now commonplace. Aided by regulatory advances and a changing attitude to ownership rights, shareholders are...
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