Analysis and opinion – Page 5
-
AnalysisEcology: A car crash in nature
Vian Sharif, head of sustainability at FNZ Group, never imagined her recently completed PhD thesis would have implications for global health. The subject was the trade in endangered animal products such as the scales of pangolins.
-
Book Review
Books: It all boils down to the three Ds
Paul Marshall’s pocket guide to fund management covers multiple subjects, each of which really deserves its own book. Nonetheless, he writes well, and has produced a diverse and entertaining work.
-
Features
Accounting matters: Totalling the sub-totals
A project that at its simplest is about the layout of financial statements should be uncontroversial. But the International Accounting Standards Board’s Primary Financial Statements project faces a potentially big test.
-
-
Opinion Pieces
Dutch pensions: the next chapter
For those who have been following the cumbersome multi-year saga of Dutch pensions reform, the latest wrinkle might seem trivial.
-
Opinion Pieces
Turn crisis into opportunity
One of the most striking features of the discussion of what could be called the Corona crisis – the economic and financial crisis associated with the COVID-19 pandemic – is its pervasive intellectual laziness. Far too few commentators are trying to grapple with its unique features.
-
Opinion Pieces
Growing debt levels spell trouble
Credit investors would be wise to reflect upon the growing debt burden weighing on the global economy.
-
Opinion Pieces
AGMs: Setting new ESG standards
As the AGM season comes to an end for another year, it is worth reflecting upon the high pressure that company boards are facing from investors to take greater account of environmental impact, diversity and executive pay – only a few issues from a long list of environmental, social and governance (ESG) criteria that most investors now seem to abide by.
-
Features
Investment Strategy: Towards sustainable portfolio theory
This year marks the 30th anniversary of the 1990 Nobel prize in Economics given to Harry Markowitz, William Sharpe and Merton Miller. IPE is marking this in several ways. The first event took place at the IPE annual conference in Copenhagen in December 2019, with a panel discussion following on from the showing of a delightful video. The video was based on a few days that TOBAM CEO Yves Choueifaty and I spent with Markowitz in his office in San Diego in June of that year and showed Markowitz’s charm and humility despite his great achievements.
-
Features
Accounting Matters: Controversy over sponsor rebates
In 2014, staff at the International Financial Reporting Standards Interpretations Committee (IFRS IC) – the body responsible for developing guidance on the application of IFRSs – recommended the approval of an amendment to its asset-ceiling guidance.
-
Opinion Pieces
The shape of capital to come
In the Netherlands, the Afsluitdijk is a 32km by 90m dyke and causeway running between the provinces of North Holland and Friesland
-
Opinion Pieces
EU integration takes a hit
The symbolism should not be missed. One of the first responses to the COVID-19 pandemic in Europe was the closure of national borders.
-
Opinion Pieces
Seize the possibilities of crisis
IPE’s 2020 Top 500 Asset Managers ranking shines a light on overall global managed assets in 2019, which increased by almost 22% in euro terms over the course of last year to €80trn.
-
Opinion Pieces
Risky business
The rapid spread of COVID-19, the subsequent aggressive containment measures, and the collapse in oil and equity markets in recent months mean that global economic growth prospects have deteriorated.
-
Features
Corporate Purpose: Shareholders or society?
The COVID-19 pandemic recovery phase is a chance to reshape global economies into new sustainable models
-
Features
Accounting Matters: Will IFRS 9 cause a new crisis?
The global financial crisis of 2008-09 was fertile ground for the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB). Suddenly everyone was talking about flawed accounting. Globalisation was king, bigger was better, and politicians were keen to assuage public anger that banks which seemed were healthy were in fact insolvent.
-
Opinion Pieces
Guard against mission creep
As the impact of the coronavirus continues to make itself felt, largely out of sight in hospitals and care homes, the parallel with today’s social, market and economic situation feels unusually apt
-
Analysis
Perspective: COVID-19: Funds seek solace in the long term
COVID-19 is forcing European pension funds to put on a brave face as asset portfolios and funding ratios plummet, and regulators soften their stances.
-
Opinion Pieces
Pandemic quickens existing trends
It was probably inevitable that many would declare that the Covid-19 pandemic changes everything. The only question was how that sentiment would be expressed
-
Analysis
Perspective: Inspired actuaries form COVID-19 rapid response group
At the onset of Europe becoming the epicentre of the coronavirus crisis, there were individuals in one profession that were keen to act as quickly as possible in response to what they saw “could well be humanity’s burning platform for change”.
