Search results

1 – 3 of 3
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 1 February 1995

Ahal Besorai

The first tangible securities regulation legislation in Israel dates back to 1968. In that year, the Securities Act 1968 was passed as a result of the Yadin Committee Report…

31

Abstract

The first tangible securities regulation legislation in Israel dates back to 1968. In that year, the Securities Act 1968 was passed as a result of the Yadin Committee Report, which examined the administrative and legal aspects of the Israeli stock market and recommended ways in which the market should be regulated.

Details

Journal of Financial Crime, vol. 3 no. 1
Type: Research Article
ISSN: 1359-0790

Access Restricted. View access options
Article
Publication date: 1 January 1996

Ahal Besorai

The disclosure requirements derived from the Listing Rules either expressly or by implication require disclosure of ‘material’ information. These Rules also contain ample…

80

Abstract

The disclosure requirements derived from the Listing Rules either expressly or by implication require disclosure of ‘material’ information. These Rules also contain ample provisions which explicitly require the disclosure of tentative information. The term tentative information predominantly focuses on forward‐looking information, that is, information the verification of which is not objectively ascertainable, either due to a lack of substantiating data or because the information consists primarily of objective evaluations or opinions.

Details

Journal of Financial Crime, vol. 3 no. 3
Type: Research Article
ISSN: 1359-0790

Access Restricted. View access options
Article
Publication date: 1 April 1997

Benny S. Tabalujan

In recent times, there has been some disquiet within certain sectors of the Singapore business community over the role of auditors in detecting corporate fraud. The cause of this…

383

Abstract

In recent times, there has been some disquiet within certain sectors of the Singapore business community over the role of auditors in detecting corporate fraud. The cause of this concern can perhaps be attributed partly to the Barings collapse in February 1995 and the subsequent suggestions that the auditors of the Barings subsidiary in Singapore, Barings Futures Singapore Pte Ltd (BFS), may have been negligent in their audit work. More recently, in mid‐1996, a substantial locally listed company, Amcol Holdings Ltd (Amcol), was placed under judicial management amid rumours alleging possible misdeeds by senior executives and directors. The Amcol saga has, once again, focused some attention on the role of auditors and their duty to detect fraud in company accounts.

Details

Journal of Financial Crime, vol. 5 no. 2
Type: Research Article
ISSN: 1359-0790

1 – 3 of 3
Per page
102050