Oxford Business Law Blog

Faculty of law blogs / UNIVERSITY OF OXFORD

Posted between

Items per page

Sort by

Voluntary Disclosure and the Internal Information Environment of the Firm

19 November 2024

Creditor Rights, Implicit Covenants, and the Quality of Accounting Information

While creditor protection is essential for the development of private credit markets, providing lenders with control rights might have adverse effects, such as too little risk taking or a creditor-induced...

‘Less is More’ in Non-Financial Reporting Initiatives

Our paper ‘Why “Less is More” in non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability’ sheds light on why ‘less is more’ in the non-financial reporting landscape and...

3 July 2020

Georgina Tsagas

Charlotte Villiers

Substance over Form and True and Fair View in Accounting Law – New Guidance from the CJEU

A recent CJEU decision sheds new light on practical implications of the ‘true and fair view’ principle in accounting law. Wagram Invest (C-640/18) deals with a rather complex accounting issue...

29 May 2020

Giovanni Strampelli

Corporate Auditing Is Broken. Here’s How to Fix It

The ostensive watchdogs of market disclosure have become poster boys for corporate chicanery, argues Karthik Ramanna of Oxford’s Blavatnik School.Auditors are in the business of trust. But in the...

31 July 2018

Karthik Ramanna

Lord Eldon Redux: Information Asymmetry, Accountability and Fiduciary Loyalty

Judicial and scholarly discourse about fiduciaries’ duty of loyalty has emphasized the ‘no conflict’ and ‘no profit’ rules as a vehicle for coping with opportunistic behaviour much more than disclosure...

20 June 2017

Amir Licht

2017 Heralds New Non-Financial Reporting Requirements Across Europe

For many large companies across Europe, 2017 marked the introduction of new non-financial reporting requirements addressing issues such as human rights and corruption for financial years beginning on or after...

29 March 2017

Allen & Overy

Consequences of Mandatory Quarterly Reporting: The U.K. Experience

The SEC is considering the pros and cons of moving to less frequent semi-annual reporting from the current regime of quarterly reporting for at least certain types of public companies....

PwC and the Oscars: When Auditors Take Investors to La La Land

Reputation plays a big role in economic models and in the business world. If not for the proper functioning of reputation markets, competition and the invisible hand could not perform...

12 March 2017

Guy Rolnik

The Political Economy of Corporate Financial Regulatory Legislation

Every few years over the last several decades, Congress has been faced with the question of how to best regulate corporate financial activities. In the late 1970’s, concern for bribery...

11 April 2016

Michael Patrick Wilt

Voluntary Disclosure and the Internal Information Environment of the Firm

Creditor Rights, Implicit Covenants, and the Quality of Accounting Information

‘Less is More’ in Non-Financial Reporting Initiatives

Substance over Form and True and Fair View in Accounting Law – New Guidance from the CJEU

Corporate Auditing Is Broken. Here’s How to Fix It

Lord Eldon Redux: Information Asymmetry, Accountability and Fiduciary Loyalty

2017 Heralds New Non-Financial Reporting Requirements Across Europe

Consequences of Mandatory Quarterly Reporting: The U.K. Experience

PwC and the Oscars: When Auditors Take Investors to La La Land

The Political Economy of Corporate Financial Regulatory Legislation

With the support of

Connect with us