Latest analysis – Page 33
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Features
Accounting Matters: The audit F-word
Increased incidence of accounting fraud raises questions about UK audit standards
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Opinion Pieces
Letter from the US: REITS a good long-term bet, says study
Investors have lost some of their enthusiasm for US REITs – real-estate investment trusts – after their poor performance in the third quarter. From July to September, the FTSE Nareit All Equity REITs index gained 0.5%, compared with a 7.6% return for S&P 500 over the same period. The return of the REITs index has trailed behind S&P 500 by more than seven percentage points for the first three quarters of the year.
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Opinion PiecesBrussels People: Sven Giegold, MEP
While he derives some satisfaction from advances in green energy and the like, Sven Giegold is unhappy that most global investment can still be classed as environmentally unsustainable.
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AnalysisAnalysis: US proxy process under scrutiny – ESG under threat?
The SEC roundtable is bringing together stakeholders with diverging views on proxy advisers and shareholder voting. Sue Rust reports
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News
Chart of the Week: Angela Merkel begins a long ‘auf wiedersehen’
German equity investors have enjoyed the 13 years since the chancellor first took power
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Features
Accounting Matters: To virtually toss a coin, or not
Accountancy industry flummoxed by the existential status of computer code
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Opinion PiecesLetter from the US: Controversial nomination for PBGC
How do you fix a pension programme that has liabilities of $67.3bn (€58.4bn) and assets of only $2.3bn?
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Opinion PiecesLetter from Brussels: Brussels seeks to bolster secondary market in non-performing loans
Are non-peforming loans an investor’s dream come true? Or do they represent immeasurable risks?
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AnalysisAnalysis: European Commission rejects Italian budget plan
Italy’s government is intent on keeping its budget promises after the European Commission rejected its draft plan, writes Carlo Svaluto Moreolo
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Analysis
Portfolio Analysis: Back to the old world
Universal-Investment’s Spezialfonds data shows how German institutional investors are navigating the current market environment
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Features
Accounting Matters: Drawing a line in the sand
Standard setters’ focus on risk-sharing pensions recalls previous abandoned attempts to reconcile non-DB and DC accounting approaches
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Features
Passives will move centre stage in the core-satellite model
Like digital brands, passive products will continue to benefit from the network effect, in which a product or service is perceived as more worthwhile the more people use it. The classic example is the telephone: a growing user base enhances the value to each subscriber.
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Features
Ten Years Since Lehman: Reflections on the crisis
These are edited extracts of interviews with key investment figures on the fallout since the financial crisis of 2008-09
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Opinion PiecesLetter from Brussels: Focus on pension products and supervision ahead of elections
Tensions are rising in Brussels as the EU institutional mandate approaches its end ahead of the Parliamentary elections in May 2019, and the Commission has already ceased issuing new proposals in the absence of legislative time.
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Features
Australia’s super funds under fire from Royal Commission
An interim report into Australia’s financial services industry, including the country’s AUD2.6trn (€1.7trn) superannuation system will be published this month
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Features
Accounting Matters: Surveying the surveys
Surveys? Who needs them? We do apparently. And when it comes to pensions accounting, we cannot get enough
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Opinion Pieces
Letter From Brussels: CMU urgency mounts
The race is on to complete the EU’s flagship Capital Markets Union project before the mandates of the Commission and Parliament elapse next year
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Opinion Pieces
Letter from the US: Insurers back new annuities rules
Insurance companies hope to play a greater role in 401(k) retirement savings plans if congress approves new rules on annuities
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AnalysisAnalysis: Is it time to scrap quarterly reporting for listed companies?
A tweet from the US president has renewed a discussion about the pros and cons of three-month updates
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FeaturesConference report: Grappling with the gig economy
The nature of work has changed profoundly and pension provision has struggled to keep up – and so, it seems, have some trade unions
