Hedge Funds: Is It Time for IROs To Soften Their Stance? Lead Article For the past decade, hedge funds have functioned as the Darth Vaders of the investment world – swathed in mystery and viewed by almost everyone with some measure of distrust. | Read Article |
What Do Arlo Guthrie and Shareholder Activism Have in Common? Investment Community Perspective "And three people do it, three, can you imagine, three people walking in singin’ a bar of Alice's Restaurant and walking out. They may think it's an organization." Lyrics from Alice's Restaurant by Arlo Guthrie | Read Article |
Shareholder Engagement in an Era of Shareholder Activism Securities Regulation and IR Some institutional investors (also called ‘activist shareholders’) use their power as shareholders to exert significant influence on an issuer’s decision making. According to Martin Lipton, a well-known critic of activist shareholders, generally speaking they are not beneficial to the overall economy because they pressure issuers to deliver short-term results at the expense of long-term value creation. | Read Article |
A New Global Standard For Revenue Recognition: How Will It Affect Your Top Line? Financial Reporting and IR A new standard issued this past May replaces existing IFRS and U.S. GAAP guidance, and introduces a new model for revenue recognition. The new standard is effective for annual periods beginning on or after January 1, 2017. | Read Article |
Social Media and the Boardroom Social Media and IR Social media is being widely used by companies across Canada, but what impact is it having in the boardroom? | Read Article |