Tags » Securities Regulation

Ontario regulator on the lookout for 'short and distort' campaigns that aim to drive down stock prices

Activist short-selling campaigns have shaken stock prices and grabbed headlines in Canada this year, leading some observers to question whether the country’s securities regulators are doing enough to police both the companies accused of a range of flaws and the short sellers whose commentary on social media can now move markets. 1,346 more words


Initial Coin Offerings - Emerging Practices, Risk Factors, and Red Flags


Wulf A. Kaal & Marco Dell’Erba


Initial Coin Offerings (ICOs) are the most efficient means of financing entrepreneurial initiatives in the history of capital formation. 4,709 more words

Investment Funds

IFRS and Brexit - appetite for destruction?

“The UK government and other stakeholders should explicitly recognize the economic importance of financial reporting in considering the policy implications of Brexit”, says a recent report… 807 more words


L Lu and L Lu, 'Unveiling China's Stock Market Bubble: Margin Financing, the Leveraged Bull and Governmental Responses' in JIBFL (2017), Vol.32(4)

In April 2017, Dr Lerong Lu and Ms Longjie Lu (PhD Candidate, School of Law, University of Leeds) published an article in the  Journal of International Banking Law & Regulation. 109 more words


Penn West - an indictment of IFRS?

The US SEC has filed charges against the Canadian entity Penn West Petroleum Ltd. (now renamed Obsidian Energy Ltd.) and three former senior accounting and finance personnel alleging violations of the antifraud, recordkeeping, internal controls, and reporting provisions of the federal securities laws arising from a multi-year accounting fraud. 811 more words


Reducing the regulatory burden - gimme your core, then gimme more!

We recently touched on CSA Consultation Paper 51-404 Considerations for Reducing Regulatory Burden for Non-Investment Fund Reporting Issuers, seeking “comments on potential options for reducing regulatory burden for non-investment fund reporting issuers in the public markets.” … 826 more words