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for communication, a single set of international financial reporting standards with the sole purpose of enhancing … global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …
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On July 1, 2015, the Securities and Exchange Commission (SEC) proposed an excess-pay clawback rule to implement the provisions of Section 954 of the Dodd-Frank Act. I explain why the SEC's proposed Dodd-Frank clawback, while reducing executives' incentives to misreport, is overbroad. The economy...
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