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Research Topics and Positions

 

The place to find topic overviews, our official positions, and more

 

  

Analyst Objectivity

Credit Rating Agencies

Analyst Education and Ethics

Analyst Qualifications

Trading on Research

Managing the Research Process

Research Management

Analyst Compensation

Maintaining Research Objectivity

Transparency

Fiduciary Obligations

Media

Regulation  

 

Corporate Governance

The Board

Role of the Board of Directors

Fiduciary Responsibilities

Board Structure

Board Independence

Committee Independence

Committee Qualifications

Audit Committee

Corporate Ethics

Ethical Standards

Conflicts of Interest

Relationship with Market Participants

Transparency  

Shareowner Rights

Company Meetings

Voting Rights

Director Nominations

Director Elections

Regulation

 

Environmental, Social, and Governance Issues

  

Executive Compensation

 

Financial Market Integrity

 

Financial Reporting

Purpose of Accounting

Direct- versus Indirect-Method Reporting for Cash Flows

Fair Value Reporting

Harmonization and Convergence of Financial Reporting and Auditing Standards

Stock Option Expensing

Pensions and Other Post-Employment Benefits, Including Health Care Costs

Business Combinations

Asset Impairment

Accounting for Goodwill

Non-GAAP Measures

Financial Statement Presentation

XBRL

 

Hedge Funds

Regulation

Short Selling

Suitability

Transparency

Verification

 

 
Investment Management

Performance Reporting

Disclosures

Performance Presentation

Fair Dealing

Fiduciary Duties

Suitability Standards

Best Execution

Fees and Costs

Disclosures

Compliance

Procedures

Anti-Money Laundering

Governance

Board Independence

Independent Review Committee

Transparency

Market Timing

Soft Commissions and Directed Brokerage

Conflicts of Interest

Proxy Voting

 

Investment Performance Measurement

 

Market Regulation

Self Regulatory Organizations

SRO Organization

SRO Operations

Securities Laws and Authorities

Regulatory Systems

Regulatory Enforcement

Regulatory Harmonization and Convergence

Regulation of Market Participants

Registration of Market Participants

Regulation of Trading Markets

Trade Regulation

Trade Reporting

Listing Standards

Research and Soft Commissions

 

Regulatory Disclosures

Definitions

Central Repositories

Financial Reporting Principles

Alternative Performance Measures

Prospectuses

SMEs and Foreign Issuers

Related Parties and Significant Owners

Asset-Backed Securities

Ongoing Disclosures

Frequency of Reporting

Inside Information

Proxy

Timing and Format of Disclosures

Dissemination of Reports

Short-Termism