Good governance is far more than policy documents and compliance checkboxes. In their latest Compliance Conversations column, Anna Romberg and ...

The Securities and Exchange Board of India (SEBI) Chairman Tuhin Kanta Pandey has urged stakeholders for a collaborative ...

The opening moves in the game of chess can be used to map controls specified in ISACA’s COBIT® framework to the ISO/IEC 27001 ...

The capital market plays a crucial role in a country’s economic development, serving as a platform for entities to raise ...

The U.S. Securities and Exchange Commission (SEC) has officially launched EDGAR Next, its latest initiative to upgrade the Electronic Data ...

DIRECTORS play a key role in corporations. Being juridical entities, corporations cannot act on their own but only through ...

Sweeping changes to the culture, corporate governance and property acquisition rules of University of Limerick (UL) are outlined in an internal UL report aimed at restoring trust in the ...

The Securities and Exchange Commission (SEC), Division of Corporate Finance (CorpFin), has issued a statement on stablecoins. During the last administration, the SEC’s position was that pretty ...

and multi-asset funds exposed to equity securities, following requests from fund managers. The corporate regulator issued Memorandum Circular (MC) No. 2 on March 28, which provides exemptions to the ...

In this chapter, important ideas in corporate governance are briefly reviewed for the reader. Researchers and students can simply build up and develop their theoretical framework from this thorough ...

3.3.6 Calculation of income subject to corporate tax and tax credit The amount of income used as the tax base for corporate taxes on income for each taxable year is determined by making the necessary ...