All GLG News Analyses Filed Under: Corporate Treasury & Finance

Nitish GroverPrincipal, OwnerNitish Grover and Associates

Financial Disintermediation and Capital Markets - Changes in the Offing Worldwide?

December 1, 2006

Analysis of:Central Banks and Risk Management: Pursuing Financial Stability | www.rbi.org.in

The  referred  article  (which  is  speech  by  a  deputy governor of  the  Reserve  Bank  of  India)  refers  to  the  following  as  the  main  factors  effecting  the  stability  of  the  world  financial  system:

1. Corporate  Governance
2. Accounting  and  Auditing  Standards
3. Prudential Norms

The  article  also  speaks  of  the  challenges  posed  by  private equity, derivative  instruments  and  other  factors  effecting  the  global  financial  system.

This  analysis  takes  a  look  at  the above  aspects  and  how  these  are  going  to  effect  capital  market  development  in  the  world  in  general  and  India  in  particular.

Harnath SithamrajuConsultantHarnath Sithamraju

Mega merger a trend setter for further alliances

December 1, 2006

Analysis of:Will there be a learning floor when Merc, CBOT join forces? | www.chicagotribune.com

1. Spectacular rise of the derivatives

2. Consolidation and alliances to gain importance

Ronald KiimaPresident Kiima Incorporated

AUDIT COMMITTEES: FORM OVER SUBSTANCE

November 30, 2006

Analysis of:Missing: Audit Committee Accountants | www.cfo.com

This article sheds much needed light upon what I believe to be the most pervasive and significant internal control weakness among public companies…that being the absence of current and relevant technical accounting and financial reporting expertise on audit committees. As an audit committee truly serves as the last line of defense to the dissemination of erroneous or fraudulent financial reporting, it is imperative that analysts be more attentive to the technical qualifications of its members.

Audit Committees: Still Searching For Accountants

November 30, 2006

Analysis by: GLG Expert Contributor

Analysis of:2006 Audit Committee Research Report | www.huronconsultinggroup.com

Four years after Sarbanes-Oxley gave a regulatory push for more financial experts on audit committees of boards of directors, the presence of accounting/finance-trained members is still scant.

Backdating Body Count Update

November 30, 2006

Analysis by: GLG Expert Contributor

Analysis of:WSJ Article: Is IPO Slowdown a Bad Thing, As Sarbanes-Oxley Foes Claim?; SEC 8-K Filings | online.wsj.com

More loss of managers as the backdating investigation machine continues to turn. Some seem uncooperative; some reap some surprising benefits. (They get to hold some of their options.)

Coming Attraction: Lighter Weight Auditing Standard 2

November 30, 2006

Analysis by: GLG Expert Contributor

Analysis of:PCAOB Speech by Mark Olson | www.pcaobus.org

The much-awaited "Auditing Standard 2 Lite" may be arriving shortly. The question is: will it alleviate grumbling about internal control evaluation or just give critics more to criticize?

A Regulator's View On SarbOx

November 30, 2006

Analysis by: GLG Expert Contributor

Analysis of:PCAOB Speech by Charles Niemeier | www.pcaobus.org

Contrary to what you hear from corporate PR departments, there are real benefits from SOX and its Section 404. One of the PCAOB's members makes an effective case for those benefits.

SVB Financial: A Different Spin On Backdating

November 30, 2006

Analysis by: GLG Expert Contributor

Analysis of:SEC 10-Q Filing | sec.gov

SVB Financial uses some interesting logic to come up with risk factors related to its clients that it believes could affect its own business.

Nitish GroverPrincipal, OwnerNitish Grover and Associates

The Carbon Trading Phenomenon and the US

November 29, 2006

Analysis of:America and the Environment : Airing Grievances | www.economist.com

America  has  been  one  of  the  major  industrial  countries  which  has  not  ratified  the  Kyoto  protocol  on  carbon  emissions. 

The  issue  has  been  dogged  by  various  interests  in  America  just  as  in  other  parts  of  the  world. Europe  has  been  a  pioneer  in  evolving  a  market  mechanism  for  cleaning  up  the  environment  through  carbon  trading.

While  the  judicial  process  referred  to  in  the  captioned  article  in  the  Economist  will  take  time  to  come  to  a  conclusion,  what  is  interesting  is  that  public  pressure  is  becoming  a  force  to  reckon with  in  the  debate.  This  in  turn  will  definitely  have  an  impact  on  industries  and  corporate  profits.

This  analysis  looks  at  the  debate  from  the  perspective  of  effect  on  corporate  profits.

Robert KempProfessorUniversity of Virginia - CC

The Reality of Accounting Standards - Political and Economic Challenges

November 28, 2006

Analysis of:Investors Warn Over Convergence | www.ft.com

Converging to one set of global accounting standards is ideal.  However political and economic factors will intervene.  Accounting standards reflect value systems.  Culture must be appreciated. 

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