The financial sector is undergoing extensive changes and challenges that affect the entire market and infrastructure of financial service providers. Technological development leads to increased digitalisation and allows new business models to emerge. With regard to the banking sector, it is...

During recent years heightened standards for board audit committee membership has been imposed by the SEC, NYSE and others. Sarbanes-Oxley requires that the Audit Committee will be comprised solely of independent directors, and that the company must disclose whether at least one of the members...

In this paper, we begin by discussing concerns that existing reporting practices, including those used on quarterly earnings calls, underweight ESG disclosures and amplify short-term pressures on corporate management. We survey the broad market trends that are encouraging greater focus on ESG...

The Jumpstart Our Business Startups (“JOBS”) Act of 2012 intends to “help entrepreneurs raise the capital they need to put Americans back to work and create an economy that's built to last.” The goal is to “democratize startups” by making capital available to diverse entrepreneurs in...

Most extant studies consider golden parachutes as the totality of change-in-control payments. However, for the median CEO of firms listed in the S&P SmallCap 600 index in 2009, golden parachute payments are only 46% of total change-in-control compensation. We measure total change-in-control...

The Jumpstart Our Business Startups Act (JOBS Act), signed into law by President Obama on April 5, 2012, after passage by Congress with bipartisan support, was ostensibly designed to promote job creation by eliminating perceived securities regulatory impediments to capital formation by small...

With the interference of internet in our day to day life, surfing the websites and portals for necessary information has become a key habit of every individual. In the same order, the financial portals play vital role in providing key information and valuable suggestions to the investors, market...

The financial sector is undergoing extensive changes and challenges that affect the entire market and infrastructure of financial service providers. Technological development leads to increased digitalisation and allows new business models to emerge. With regard to the banking sector, it is...

The objective of this manuscript is to review the adverse influence of short-termism in investing on firm performance and corporate governance, and highlight the economic crisis engendered by the inefficient financial markets and advocate remedies to align the corporate governance practices...

Innovationen bilden ein wirksames Instrument zur Steigerung der Wettbewerbsfähigkeit eines Unternehmens. Sie werden durchgeführt, indem nacheinander die Aufgaben der Ideensuche, Ideenentwicklung, Produktion der ersten Serie und der Markteinführung abgearbeitet werden. Die dafür geeignete...