- A Comparison of Goodwill Trends between Financial and Information Technology Firms
12 January 2005
The purpose of this project is to compare the trends in goodwill between the top two most active industries in terms of mergers and acquisitions, financial and information technology firms, after…
- The International Financial Reporting Standards 9 Financial Instruments, Information Quality and Stock Returns in the Modern Technology Era
Report · 20 March 2021
Purpose: This paper investigates the relationship between information quality and stock returns during the International Financial Reporting Standards (IFRS 9) pre-adoption announcements and examines…
- Disclosure 2.0: Can Technology Solve Overload, Complexity, and Other Information Failures?
24 December 2016
In recent years, securities law scholars have either renewed an old attack on mandatory issuer disclosure or questioned the effectiveness of securities disclosure in the context of modern financial…
- Supervision of Not-for-Profit Minority Institutional Shareholder and Total Factor Productivity of Listed Companies: Evidence from China
8 August 2023
In this study, we examine the effectiveness of the China Securities Investor Services Center (CSISC), a new minority shareholder protection mechanism promoted by the China Securities Regulatory…
- Estate Planning for Technology Executives Engaged in Crowdfunding: Where Estate Planning for CEOs Meets Section 4(A)(2) and Regulation D Rule 506(C)
15 October 2013
Under Title II of the JOBS Act, commonly known as Accredited Investor Crowdfunding, technology company executives can publicly solicit potential investors. The major change in the new way of…
- European Securities Regulation, Private Law and the Investment Firm-Client Relationship
29 October 2009
The relationship between the investment firm and its (potential) client was traditionally the exclusive domain of private law. The leading role of private law in determining the investment…
- Barking Dogs Seldom Bite: Firm and Stock Market Responses to Naming and Shaming in German Financial Markets Supervision
31 October 2025
Using data from the German financial supervisor (BaFin), we find no consistent evidence of systematic stock market responses or adverse changes in firm financials upon the public disclosure of…
- Standard for Asset Impairment Change, Independent Audit Supervision and Strategy Choice of Earnings Manipulation
5 June 2007
In the moment of China's new Standard for Asset Impairment change of no permission for the reversal of four items of impairment provisions, this paper studies that in the transitional years of 2005…
- FCA publishes Decision Notice against former Worldspreads CEO for market misconduct
News · 2 July 2020
The Financial Conduct Authority (FCA) has issued a Decision Notice against Conor Foley, the former CEO of Worldspreads, imposing a £658,900 fine and a permanent ban from the financial services…
- Andrew Bailey keynote speech on MiFID II at the European Independent Research Providers Association
Speech · 25 February 2019
In this 2019 speech, then-FCA Chief Executive Andrew Bailey evaluates the early impact of MiFID II reforms on the investment research market, specifically focusing on the transition from "bundled"…
- Securitisation Regulation: PRA and FCA joint statement on reporting of private securitisations
Standard or Guidance · 20 December 2018
In December 2018, the Prudential Regulation Authority (PRA) and the Financial Conduct Authority (FCA) issued a joint statement clarifying the reporting requirements for "private" securitisations.…
- FCA proposes reforms to the availability of information in the UK equity IPO process
News · 10 April 2024
The Financial Conduct Authority (FCA) has proposed reforms to improve the availability, timing, and quality of information provided to investors during the UK equity initial public offering (IPO)…
- International policy and commodities markets regulation
Standard or Guidance · 21 April 2016
The regulation of commodities markets has undergone a fundamental transformation, shifting from a niche area of oversight to a central pillar of global financial stability. Following the 2008…
- Survey of disclosures about trading and derivatives activities
Standard or Guidance · 6 November 1997
This 1997 joint survey by the BCBS and IOSCO represents a milestone in the "transparency revolution" within the global financial system. Conducted during the era of the Asian Financial Crisis, it…
- The role of ratings in structured finance - issues and implications
(The following references were submitted in connection with the Working Group on Ratings in Structured Finance, which produced the report The role of ratings in structured finance: issues and…
- ECB Securities issue statistics
Open Data
CSEC, derived from CSDB, provides key stats on debt securities and listed shares in the euro area and non-euro EU states. It includes data on outstanding stocks, gross issues, redemptions, net…
- IOSCO launches new alerts portal to help combat retail investment fraud
News · 20 March 2025
IOSCO has unveiled its International Securities & Commodities Alerts Network (I-SCAN), enabling investors and institutions worldwide to verify whether financial regulators have flagged suspicious…
- IOSCO unveils work program focused on investor protection and financial stability
News · 12 March 2025
The plan addresses several key priorities: enhancing financial resilience through collaboration with the Financial Stability Board on market-based finance issues and fund liquidity management…
- Research proposes AI-driven surveillance framework to address India's Offer for Sale (OFS) information leakage
14 August 2025
Research analysing 39 OFS cases on India's National Stock Exchange (2012-2023) revealed concerning floor price information leakage, particularly affecting public sector undertaking companies. The…
- Indonesia's Financial Services Authority (OJK) launches new suptech tool to enhance capital market surveillance
25 February 2025
The OJK has introduced OSIDA PMDK, a new data analytics application designed to improve capital market monitoring and investor protection. The system will initially focus on investor profiles and…
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