Detecting and Predicting Accounting Irregularities: A Comparison of Commercial and Academic Risk Measures

[ABSTRACT] Although a substantial body of academic research is devoted to developing and testing risk proxies that detect accounting irregularities, the academic literature has paid little attention to commercially developed risk measures. This is surprising given the general consensus that academic risk measures have relatively poor construct validity. We compare the commercially developed Accounting and […]

“Zombie Directors, Real Independent Chairs, and Nay on Pay” (by Nell Minow)

The following entry appeared as part of Governance Metrics International’s GMI Blog. GMI is the leading independent provider of global corporate governance and ESG ratings and research. Corporate stakeholders – including leading investors, insurers, auditors, regulators and others – use GovernanceMetrics services to identify and monitor risks related to non-financial measures covering key environmental, social, […]

GMI Blog-“Academic Research Validates Relevance of GMI Ratings’ Accounting & Governance Risk”

The following entry appeared as part of Governance Metrics International’s GMI Blog. GMI is the leading independent provider of global corporate governance and ESG ratings and research. Corporate stakeholders – including leading investors, insurers, auditors, regulators and others – use GovernanceMetrics services to identify and monitor risks related to non-financial measures covering key environmental, social, governance and accounting risk factors.

Women on Boards: Review and Outlook (The Conference Board)

Gender diversity in the boardroom is an issue of increasing interest for shareholders of U.S. corporations. This report examines the prevalence of women directors in the Fortune 1000 and an additional 1,000 midcap companies. It also offers recommendations gleaned from interviews with more than 50 directors, CEOs, chief human resource officers, and governance experts for boards looking to recruit women directors and for women interested in serving on boards.

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Diversity and Inclusion: An Asian Perspective (Mercer Research Report)

Mercer has produced an excellent report about diversity practices in the Asia-Pacific region. The research report provides valuable insights into main topics of concern for companies in the region and the programs and practices being implemented in different markets. It also discusses the drivers of the diversity and inclusion agenda and the challenges facing organizations […]