The Data Foundation (Data Foundation PitchFest) hosted at PitchFest on “Unlocking the vision of the Financial Data Transparency Act” a few days ago. Selected speakers were given 10 minutes to bring their best ideas on how to use the improved financial regulatory information and data. The Fina...
The Financial Data Transparency Act: Transitioning to Structured Data in the Municipal Securities MarketLanza, Ernesto A.Magrini, Kimberly D.Guarnaccia, Teri M.Municipal Finance Journal
and under consideration by the U.S. Treasury and other federal agencies (agencies), to implement the provisions for the Financial Data Transparency Act of 2022 (FDTA), contain a fatal flaw that undermines the intent of the law and risks ...
Financial Semantics Collaborative) • Overview of the FDTA: Michelle Savage (VP of Communications, XBRL US) • A Former Regulator's View on How Regulators Will Approach the FDTA Standardization Mandate: Linda Powell (Enterprise Data CDO, BNY Mellon; former CDO of OFR and CFPB and Chief of ...
This article presents how the Collaborative Research Center TRR 266 Accounting for Transparency understands and studies transparency in organizations and m
However, these relations seem to have dissipated since the passage of the Sarbanes-Oxley Act, suggesting that earnings management has decreased or that firms can hide less information in the new regulatory environment. 展开 关键词:Earnings management R2 Crashes Transparency DOI: 10.1016/...
organisations and stakeholders, and there has been much discussion as to the form of transparency that might support, or indeed hinder, effective organisational scrutiny (Roberts, 2018, 2009). Show abstract Sustainability at stake during COVID-19: Exploring the role of accounting in addressing ...
However, the 2008 financial crisis has governments and clients clamouring for more data transparency to determine risk in the financial system. These global efforts, the European Union's recent push to strengthen the Directive, and the Dodd-Frank Act have pushed data sharing to the policy ...
Improved data and analytics is making this possible and more people than ever have access to financial products. Regulation has a constant impact on the sector. Whilst driving trust and transparency for customers and government, it also adds to operating costs. The regulators tend to focus on ...
The qualitative data were also analyzed to understand the financial statements further. Findings: According to the data, the existence of transparency and reliability in financial statements was related with accounting standards, ethical practices, internal controls, external controls, and corporate ...