Within the next seven years, passive investments, such as index and exchange-traded funds (ETFs), are set to outpace active investments and achieve a leading share in the U.S. market, according to a February 2017 report by Moody's Investors Service. Moody's says that passive investments currently account for $6 trillion in global assets and 28.5% of assets under management in the U.S. | Read Article |

Executive compensation has come under the microscope, and not because it is perceived to be too low. I am sure most everyone at your company, once the Information Circular is made public, does the same thing; looks to see how much the top executives make. People cannot help themselves, it's like driving past a car accident – they look. Investors are the same, whether individuals or pension funds, they look. This must be a human trait. | Read Article |

The Canadian Securities Administrators (the "CSA") Multilateral Staff Notice 51-347 - Disclosure of cybersecurity risks and incidents published January 19, 2017 provides a helpful snapshot of issuers’ cybersecurity-related disclosure and suggests a number of best practices. When read in the context of our changing cyber regulatory landscape and the rise of data breaches, issuers should revisit their disclosure practices. | Read Article |

There are certain areas of accounting and financial reporting that are relatively straightforward. For example, determining the amount of cash in the bank or recording a payable owed to a vendor typically should not involve significant complexity. | Read Article |

For much of the past two decades, I have led investor relations for public companies in Canada. These corporations all had significant operational and capital markets exposure to the U.S., so when I became the head of communications for a New York-based financial services company a year ago, I thought I was well prepared for American corporate culture. Yet I have encountered many cultural differences in the U.S. capital markets landscape that have challenged some of my long-held communications practices. | Read Article |