Author Archives: Harvard Law School Forum on Corporate Governance and Financial Regulation

Finding Common Ground on Shareholder Proposals

The process by which shareholders are permitted to include their proposals in company proxy statements is under attack. The Business Roundtable and the Chamber of Commerce have each published reform proposals that would sharply limit these proposals. The Financial CHOICE Act, which passed the House of Representatives on a strictly partisan vote, includes provisions that […]

Click here to read the complete post
Posted in Boards of Directors, Corporate Elections & Voting, Institutional Investors, Practitioner Publications | Tagged , , , , , , | 1 Comment

Delaware’s Loss of Top Spot for Lawsuit Climate

The state of Delaware fell from the top-ranked position to number 11 in the most recent survey on the business-friendly environment for lawsuits in state courts, ceding ground to the state of South Dakota. Delaware had been in the highest perch for the last ten surveys, going back to 2002 (the surveys were not conducted every year). The […]

Click here to read the complete post
Posted in Comparative Corporate Governance & Regulation, Mergers & Acquisitions, Practitioner Publications | Tagged , , , , , , , , , | Comments Off on Delaware’s Loss of Top Spot for Lawsuit Climate

Are Mutual Fund Managers Paid for Investment Skill?

A substantial part of investment management is delegated to institutions such as mutual funds, pension funds, university endowments, and hedge funds. Mutual funds account for a significant part of this market. Prior research has mostly been silent on the important distinction between the fund family and the managers it employs to manage its different funds. […]

Click here to read the complete post
Posted in Academic Research, Empirical Research, Institutional Investors, International Corporate Governance & Regulation | Tagged , , , , , , , , , , , | Comments Off on Are Mutual Fund Managers Paid for Investment Skill?

Corporate Governance: Stakeholders

In response to the recent Green Paper and the U.K. Government Response, the Institute of Chartered Secretaries and Administrators (ICSA-The Governance Institute) and the Investment Association (IA), with U.K. Government approval, have issued a paper, The Stakeholder Voice in Board Decision Making, setting forth core principles for complying with Section 172 of the U.K. Company […]

Click here to read the complete post
Posted in Boards of Directors, Corporate Elections & Voting, Corporate Social Responsibility, International Corporate Governance & Regulation, Practitioner Publications | Tagged , , , , , , , , , , , , , , | Comments Off on Corporate Governance: Stakeholders

SEC (Limited) Guidance on Pay-Ratio Disclosure

[September 21, 2017], the SEC announced that it had adopted interpretive guidance in connection with the pay-ratio disclosure requirement, which mandates public company disclosure of specified pay-ratio information, beginning with the upcoming 2018 proxy season. Generally, the guidance provides a more expansive reading of three topics: company reliance on reasonable estimates, the use of existing […]

Click here to read the complete post
Posted in Accounting & Disclosure, Executive Compensation, Practitioner Publications, Securities Regulation | Tagged , , , , , , , , | Comments Off on SEC (Limited) Guidance on Pay-Ratio Disclosure

Corporate Debt Maturity Profiles

The article Corporate Debt Maturity Profiles, forthcoming in the Journal of Financial Economics, studies a novel aspect of a firm’s capital structure, namely the dispersion of debt maturities. Extant literature offers little guidance on this aspect of capital structure, and lack of evidence is at variance with practitioners emphasizing that rollover risk affects debt maturity […]

Click here to read the complete post
Posted in Academic Research, Empirical Research, Financial Regulation | Tagged , , , , , , , , , , , | Comments Off on Corporate Debt Maturity Profiles

Activism and Board Diversity

Activism at public companies can reduce board diversity, or it can increase it, depending on the circumstances. In recent years, activist hedge funds have installed dissident nominees who collectively have trailed the S&P 1500 index significantly in terms of gender and racial diversity. In contrast, institutional shareholders and asset managers are promoting board diversity to […]

Click here to read the complete post
Posted in Boards of Directors, Corporate Elections & Voting, Institutional Investors, Practitioner Publications | Tagged , , , , , , , , , , , , | 1 Comment

Long-Term Pay-For-Performance Alignment

With the introduction of say-on-pay (SOP) in 2011 and the increased clout of proxy advisory firms on executive compensation program designs, the performance share unit (PSU) has become a common feature of executive long-term incentive (LTI) programs among U.S. public companies. PSUs at many companies have now been in place for ≥10 years, which provides […]

Click here to read the complete post
Posted in Boards of Directors, Corporate Elections & Voting, Executive Compensation, Institutional Investors | Tagged , , , , , , , , , | Comments Off on Long-Term Pay-For-Performance Alignment

Weekly Roundup: September 22–28, 2017

Forging Ahead with “Entire Fairness,” or Playing it Safer (Procedurally Speaking) Posted by Paul S. Scrivano, Jane D. Goldstein, and Sarah H. Young, Ropes & Gray LLP, on Friday, September 22, 2017 Tags: Appraisal rights, Business judgment rule, Contracts, Controlling shareholders, Delaware cases, Delaware law, Fairness review, Fiduciary duties, Merger litigation, Mergers & acquisitions, Minority shareholders, Misconduct, Shareholder suits Activism: The State of Play Posted by Martin Lipton, Wachtell […]

Click here to read the complete post
Posted in Weekly Roundup | Tagged | Comments Off on Weekly Roundup: September 22–28, 2017

Activism’s New Paradigm

Shareholder activism in the US has increased greatly over the past decade, measured not only in scope and the pools of capital dedicated to it but also in sophistication and in the range of tactics employed. There is currently more than $120 billion in dedicated activist funds at work, and these funds launched nearly 300 […]

Click here to read the complete post
Posted in Boards of Directors, Corporate Elections & Voting, Institutional Investors, Practitioner Publications | Tagged , , , , , , , , , , | Comments Off on Activism’s New Paradigm