International restructuring is frequently a necessary element in global tax planning. Restructuring based on “arm's length” principles often involves transferring and paying for goodwill. Goodwill may be hard to identify and ephemeral, and presents difficult problem for accountants and tax...

Using survey data from a sample of senior investment professionals from mainstream (i.e. not SRI funds) investment organizations we provide insights into why and how investors use reported environmental, social and governance (ESG) information. Relevance to investment performance is the most...