FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W8552816> ?p ?o ?g. }

• W8552816 startingPage "43" @default.
• W8552816 abstract "EXECUTIVE SUMMARY * AS CORPORATE GOVERNANCE ISSUES TAKE ON INCREASED importance in the value of a stock, CPAs should take the opportunity to get ahead of the curve and help clients monitor such issues. There is general agreement that the quality of governance and the effectiveness of a board of directors are critical to a company's success. * CPAs SEARCHING FOR STOCKS OF COMPANIES WITH GOOD governance practices to recommend to clients can focus on factors such an absence of accounting problems, employee stock option and executive compensation plans that are in the best interests of shareholders, a board of directors that isn't dominated by shareholders with large blocks of stock and ensuring that management is pursuing a sound business strategy. * UNTIL INFORMATION ON CORPORATE GOVERNANCE practices of companies becomes easily available, CPAs will rely on individual and mutual fund managers to monitor these issues only after carefully screening the managers themselves. To help do this CPAs should select only managers who have established reputations for integrity and ethical * SOME CPAs ARE SKEPTICAL ABOUT THE INFORMATION provided by governance rating services such Moody's or Governance Metrics International. To be effective, rating systems have to know what investors absolutely can't live without--full disclosure, director independence and a sound business strategy. With the debris of bad governance still falling from the sky--more than a year after the first major blasts erupted--it would be reasonable to expect questions about related guidelines and policies to be forming on every investor's lips. But that's not what CPA investment advisers are finding in the field. Most clients haven't started to ask yet. In the meantime reactionary trends are taking hold that practitioners need to consider and apply in their work. This article explains how some advisers have begun to work governance issues into investment decisions. And with others expected to follow the trend clients begin to understand these complicated issues better, company ethics will become a important criterion in choosing investments than ever before. Here's how CPAs can be ahead of the curve on a developing trend and keep themselves and their clients well informed. DOES GOOD GOVERNANCE MATTER? If investors and the CPAs who advise them learned anything from Enron, WorldCom and other companies whose problems came to light during the past few years, it's that the quality of governance and the effectiveness of the board of directors are critical to an organization's success. Yet most of those who agree good governance is important to a company's success probably are not yet using it an investment-screening tool. With the ink on the Sarbanes-Oxley Act of 2002, and related SEC rules to implement it, just beginning to dry, most investment advisers are beginning to give substantive thought to the consequences of good or bad governance on a stock's investment prospects. Sheryl Rowling, CPA/PFS, of Rowling Dold & Associates in San Diego and a member of the AICPA PFP executive committee, says right now her clients are more concerned about the overall integrity of the market than they are with an individual company's financial statements. The interest in governance behavior hasn't yet filtered down to my investors, who are, Rowling says, mostly affluent professionals. She believes this attitude will change, as companies are charged with fraudulent practices. Rowling says last fall's mutual fund scandal was of particular concern to her clients because most of their portfolios included mutual funds opposed to individual stocks. She emphasizes that corporate governance and the integrity of financial information are critical considerations when making investment decisions. …" @default.
• W8552816 created "2016-06-24" @default.
• W8552816 creator A5073533616 @default.
• W8552816 date "2004-01-01" @default.
• W8552816 modified "2023-09-23" @default.
• W8552816 title "Corporate Governance and Client Investing: Selecting Top-Notch Money Managers Is Key in a Post-Sarbanes-Oxley World" @default.
• W8552816 hasPublicationYear "2004" @default.
• W8552816 type Work @default.
• W8552816 sameAs 8552816 @default.
• W8552816 citedByCount "5" @default.
• W8552816 countsByYear W85528162012 @default.
• W8552816 crossrefType "journal-article" @default.
• W8552816 hasAuthorship W8552816A5073533616 @default.
• W8552816 hasConcept C10138342 @default.
• W8552816 hasConcept C120757647 @default.
• W8552816 hasConcept C121955636 @default.
• W8552816 hasConcept C137725906 @default.
• W8552816 hasConcept C144133560 @default.
• W8552816 hasConcept C151392489 @default.
• W8552816 hasConcept C162324750 @default.
• W8552816 hasConcept C187736073 @default.
• W8552816 hasConcept C2780257311 @default.
• W8552816 hasConcept C39389867 @default.
• W8552816 hasConceptScore W8552816C10138342 @default.
• W8552816 hasConceptScore W8552816C120757647 @default.
• W8552816 hasConceptScore W8552816C121955636 @default.
• W8552816 hasConceptScore W8552816C137725906 @default.
• W8552816 hasConceptScore W8552816C144133560 @default.
• W8552816 hasConceptScore W8552816C151392489 @default.
• W8552816 hasConceptScore W8552816C162324750 @default.
• W8552816 hasConceptScore W8552816C187736073 @default.
• W8552816 hasConceptScore W8552816C2780257311 @default.
• W8552816 hasConceptScore W8552816C39389867 @default.
• W8552816 hasIssue "1" @default.
• W8552816 hasLocation W85528161 @default.
• W8552816 hasOpenAccess W8552816 @default.
• W8552816 hasPrimaryLocation W85528161 @default.
• W8552816 hasRelatedWork W108015716 @default.
• W8552816 hasRelatedWork W132906809 @default.
• W8552816 hasRelatedWork W144470833 @default.
• W8552816 hasRelatedWork W1487790601 @default.
• W8552816 hasRelatedWork W1534957145 @default.
• W8552816 hasRelatedWork W1599179390 @default.
• W8552816 hasRelatedWork W2157095209 @default.
• W8552816 hasRelatedWork W2158735319 @default.
• W8552816 hasRelatedWork W2169765465 @default.
• W8552816 hasRelatedWork W2242652422 @default.
• W8552816 hasRelatedWork W271534912 @default.
• W8552816 hasRelatedWork W2922459869 @default.
• W8552816 hasRelatedWork W2992618527 @default.
• W8552816 hasRelatedWork W3122956054 @default.
• W8552816 hasRelatedWork W333613874 @default.
• W8552816 hasRelatedWork W42388106 @default.
• W8552816 hasRelatedWork W59799800 @default.
• W8552816 hasRelatedWork W74452740 @default.
• W8552816 hasRelatedWork W85985805 @default.
• W8552816 hasRelatedWork W2768656768 @default.
• W8552816 hasVolume "197" @default.
• W8552816 isParatext "false" @default.
• W8552816 isRetracted "false" @default.
• W8552816 magId "8552816" @default.
• W8552816 workType "article" @default.