mergers, takeovers, and acquisitions, is limited to public companies, and not applicable to all companies, such as private companies, as was the case under Section 118 of the Act. The proposed amendments clarify the regulation of mergers and acquisitions in Nigeria, as the Federal Com...
This chapter focuses on the interaction of domestic regulation of corruption in China and Hong Kong and the increasing number of international arbitration cases brought by and against China. In conjunction with the enormous growth in...
Enforcement of the Convention was mostly done by the US in this first decade. The OECD Convention had “levelled the playing field” of international competition and extended anti-bribery laws to US firms’ competitors. The US Department of Justice (DOJ) and the Securities and Exchange Commission...
and reduced land disputes; safeguards the business environment; stabilizes environmental and social conditions; improves the efficiency in building processes; reduces transaction costs; and promotes innovation in the construction industry (JLL, 2014, JLL, 2016, JLL, 2020, Graafland and Nijhof, 2007, ...
The stockholders of a REIT earn a share of the income produced through real estate investment – without actually having to go out and buy, manage or finance property. These companies have to meet a number of requirements to qualify as REITs. REITs are registered with the Securities and ...
Portfolio activity Over the year, we reduced the Company's exposure to African markets, predominantly Nigeria and Kenya and increased exposure to South East Asian markets such as Bangladesh and Vietnam. Nigeria was one of our most favoured countries. Having...
This year, our Orange global village blossomed into a community of 250,000 Signatories, united by a shared vision of empowerment and equity. We entered new markets—Nigeria, Seychelles, and Mauritius—planting seeds of transformation through investment and ecosystem-building. We laid the groundwork ...
the trade has become standard business practice for many institutional investors. Perhaps the most popular form of the strategy exploits the recent yield gap between European and Japanese fixed income securities. However, as the Yen advances against the Euro, the currency trade loses profitability whic...
Additionally, evidence of odious and illegitimate debt – such as in the cases of Peru and Nigeria – has been presented, whereby foreign debt accumulated during dictatorial regimes is still being paid by the victims of the past. In many cases, the Panel noted the p...
(2007) summarize that auditors’ engagement risk comes from litigation risk, reputation risk, and regulatory risk. Litigation risk refers to an auditor’s risk of being sued due to the bankruptcy, fraud, or illegal act of the client, and its mitigation is an important motivation for auditors ...