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Informationen zum Autor ZABIHOLLAH REZAEE, PHD, CPA, CFE, CMA, CIA, CGFM, is the Thompson-Hill Chair of Excellence and Professor of Accountancy at the University of Memphis and has served a two-year term on the Standing Advisory Group (SAG) of the PCAOB. He is a prolific writer, having published six books and 190 articles in a variety of accounting and business journals. Klappentext Presenting new regulatory and corporate governance measures for the financial services industry in the post-bailout era-including the Dodd-Frank Act of 2010 and Basel Committee requirements- Financial Services Firms, Third Edition offers valuable guidance for CEOs, CFOs, CPAs, attorneys, bankers, and business appraisers in assessing risks, measuring performance, analyzing financial information, establishing corporate governance measures, and conducting valuations processes. This important book is an authoritative source in the areas of consolidation, convergence, competition, deregulations, accounting and auditing standards, corporate governance, business sustainability, and technological advances. At once a beneficial primer for those with a cursory knowledge of banking, valuation, and mergers, as well as a useful reference for seasoned professionals, this book helps you understand the entire valuation process from a mergers and acquisition perspective. Renowned financial expert Zabihollah Rezaee offers up-to-the-minute, straightforward guidance on: New and emerging federal regulations for financial institutions and financial services Initiatives affecting financial reporting and auditing functions Technological advances and globalization Sarbanes-Oxley Act (SOX) and Securities and Exchange Commission (SEC)-related implementation rules The Dodd-Frank Act, Basel Committee, and auditing standards issued by the Public Company Accounting Oversight Board (PCAOB) Recent financial accounting standards under U.S. Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) Emerging financial reporting and auditing initiatives, including the movement toward IFRS and PCAOB Auditing Standards as well as the use of eXtensible Business Reporting Language (XBRL) reporting platform Convergence in the global corporate governance reforms The impact of geographic and product deregulations, accounting standards, and global competition on future convergence in the financial services industry Financial Services Firms, Third Edition is the ideal sourcebook to help you keep up with-and benefit from-the changes in this important industry. Zusammenfassung An essential guide covering new federal regulatory reforms and federal financial issues, Financial Institutions, Valuations, Mergers and Acquisitions, Third Edition presents a new regulatory framework for financial institutions in the post-bailout era. Inhaltsverzeichnis Preface xi Acknowledgments xvii PART I: FINANCIAL SERVICES INDUSTRY: ITS MARKETS, REGULATIONS, AND GOVERNANCE 1 Chapter 1: Fundamentals of the Financial Markets and Institutions 3 Introduction 3 Financial Markets 3 Financial Information and Capital Markets 4 Financial Crisis and Financial Regulatory Reforms 5 Types and Roles of Financial Markets 15 Financial Services Firms 21 Conclusion 24 Notes 25 Chapter 2: Introduction to Financial Institutions 27 Introduction 27 Landscape of the Financial Services Industry 27 Structural Changes in the Financial Services Industry 28 Historical Perspective of American Banking 42 Current Trends in the Financial Services Banking Industry 43 Regulatory Reforms 46 Valuation Process 55 Conclusion 56 Notes 57 Chapter 3: Corporate Governance 61 Introduction 61 Corporate Governance Effectiveness 62 Global ...
