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Articles by Daniel Bens
Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12
Just before she cast her vote to add the project to the FASB agenda, board member Leslie Siedman declared that FAS 133 “is held up as the poster child of complexity and rule-based standards. [Therefore], we have to respond.” 1 Introduction The FASB issued the Accounting Standards Update (ASU) 2017-12, Targeted Improvements to Accounting for Hedging Activities, to ostensibly remedy the decade-long misalignment of financial reporting with preparers’ actual risk management objectives.
Do Corporate Insiders Behave When the SEC’s Not Watching?
The United States narrowly escaped yet another government shutdown at the start of this year, which would have been the fourth US government partial shutdown in the last decade. But as the world’s largest economy heaved a huge sigh of relief, the 35-day shutdown from late 2018 into early 2019 – the longest in American history – is still fresh in their memory.
Do Corporate Insiders Respond to Variation in SEC Scrutiny?
Financial reporting, government shutdown, Insider trading, SEC, SEC enforcement More from: Daniel Bens, Gavin Cassar, Thomas Keusch, Ying Huang Daniel A. Bens is a Professor of Accounting and Control at INSEAD. This post is based on a working paper by Professor Bens, Gavin Cassar, Ying Huang, and Thomas Keusch. The U.S. Securities and Exchange Commission (SEC) is facing an increasing risk of shutdowns as its budget requires Congressional approval amid a divisive political climate.
The Effect of Banking Deregulation on Borrowing Firms’ Risk‐Taking Incentives†
Abstract We examine how regulatory restrictions on capital market activity affect the compensation contracting environment within firms. This study aims to expand our understanding of how financial market development affects firm risk-taking via management compensation designs.
Selbstständige Tätigkeit von Honorarnotärzten vor dem Aus? | Lexology
Germany February 19 2021 Vielerorts wird die notärztliche Versorgung ganz oder teilweise über Honorarnotärzte sichergestellt. Nach dem Willen der Beteiligten sollen diese Ärzte hierbei selbstständig und damit sozialversicherungs- und lohnsteuerfrei tätig werden. Die Frage, ob jemand als Selbstständiger oder abhängig Beschäftigter zu qualifizieren ist, bestimmt sich jedoch nicht nur anhand des Willens der Beteiligten, sondern anhand der konkreten Umstände des Einzelfalles.
An Americano, my barber and Wirecard
The writer is professor of accounting and control, Insead, in Singapore When I handed over my card to pay for my morning coffee at a...
Financial Reporting Regulation: From the Crack of the Whip to the Soft Stick - The European Financial Review
Shot of a financial businesswoman using touchpad while presenting her idea to her coworkers while on business meeting. by Daniel A. Bens Effective communication between corporations and investors is important in an economic system where management is separated from capital providers. Yet how does society regulate that communication? Options range from strict rules from above (the whip) or more passive action (the soft stick).
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