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The purpose of this paper is to explain the guidance on interpretive issues under Exchange Act Rule 14a‐8 published in SEC Staff Legal Bulletin No. 14F (SLB 14F).

The paper summarizes the guidance to companies provided by SLB 14F on how to verify a proponent's eligibility to submit a proposal, how to address submissions of revised proposals, and how to withdraw no‐action requests for proposals with multiple proponents.

SLB 14F is the staff's seventh legal bulletin on Rule 14a‐8, which highlights the procedural and substantive complexities associated with shareholder proposals.

The paper provides expert guidance from experienced financial services lawyers.

The purpose of this paper is to explain the SEC's proposal to require domestic and foreign public companies that prepare their financial statements in accordance with US GAAP to file financial statements contained in registration statements and periodic reports in an interactive data format using XBRL, or “eXtensible Business Reporting Language”.

The paper explains the purpose of XBRL, provides an overview of the SEC's proposal, discusses the consequences of noncompliance, and explains the SEC's “bifurcated” approach to filers' liability for the interactive data they are required to provide.

XBRL, like the other electronic formats currently used by registrants in their SEC filings, defines or “tags” data using standard definitions. The SEC believes that financial reporting based on the XBRL format would create new ways for investors, analysts, and others to retrieve and use financial information in documents filed with the SEC. XBRL tagging of financial statements most likely represents only the SEC's first step in moving toward more widespread adoption of XBRL reporting.

The paper contains practical guidance by experienced securities lawyers.

The purpose of this paper is to review the principal provisions of the Jumpstart Our Business Startups (JOBS) Act, which was enacted in April 2012 and represents significant legislative reform of securities regulation in the USA.

The paper examines the modified US securities regulatory regime introduced for initial public offerings and SEC reporting by a newly designated class of smaller securities issuers referred to as “emerging growth companies” and summarizes reforms to the regulation of capital‐raising transactions by small issuers and other companies that are intended to facilitate the creation of new jobs by easing regulatory burdens.

The JOBS Act should meet its objective of providing emerging growth companies, at reduced cost, with an orderly transition from a private existence with relatively few securities‐law concerns to a public one with numerous compliance obligations. Companies also will have greater opportunities to access capital through the availability of additional exemptions from Securities Act registration and the elimination of some restrictions on offering‐related communications with investors. The relaxation or elimination of long‐accepted methods for minimizing fraud and abuse in securities offerings, however, could result in a significant increase in investment scams and other wrongdoing.

The paper provides expert guidance from experienced financial services lawyers.

Drawing on an intersectional perspective on racial, migrant and entrepreneurial identities, this paper investigates the identity work of racial minority entrepreneurs with native-born and migrant backgrounds, confronted to experiences of othering in a White entrepreneurial ecosystem.

The study takes a qualitative-interpretivist approach and builds on six cases of racial minority entrepreneurs in nascent stages of venture development within the Dutch technology sector. The dataset comprises 24 in-depth interviews conducted over the course of one and a half year, extensive case descriptions and online sources. The data is thematically and inductively analysed.

Despite strongly self-identifying as entrepreneurs, the research participants feel marginalised and excluded from the entrepreneurial ecosystem, which results in ongoing threats to their existential authenticity as they build a legitimate entrepreneurial identity. Minority entrepreneurs navigate these threats by either downplaying or embracing their marginalised racial and/or migrant identities.

The study contributes to the literature on the identity work of minority entrepreneurs. The paper reveals that, rather than “strategising away” the discrimination and exclusion resulting from othering, racial minority entrepreneurs seek to preserve their sense of existential authenticity and self-worth, irrespective of entrepreneurial outcomes. In so doing, the study challenges the dominant perspective of entrepreneurial identity work among minority entrepreneurs as overly instrumental and market-driven. Moreover, the study also contributes to the literature on authenticity in entrepreneurship by highlighting how racial minority entrepreneurs navigate authenticity threats while building legitimacy in a White ecosystem.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

This chapter offers a comprehensive review the literature on authentic leadership (AL). The authors employ a bibliometric approach to identify, classify, visualise and synthesise relevant scholarly publications and the work of a core group of interdisciplinary scholars who are key contributors to the research on AL. They review 264 journal articles, adopting a clustering technique to assess the central themes of AL scholarship. They identify five distinct thematic clusters: authenticity in the context of leadership; structure of AL; social perspectives on AL; dynamism of AL; and value perceptions of AL. Velt and Sinkovics assert that these clusters will help scholars of AL to understand the dominant streams in the literature and provide a foundation for future research.

The objective of this study is to offer a longitudinal examination of country image, consumers’ brand origin recognition accuracy, and how their effects on brand evaluations have evolved over the last decade.

The authors compare data gathered in 2020 against data gathered in 2008. Each data set consists of more than 500 American consumers evaluating approximately 12 different brands from three separate industries (i.e. auto, television, and fashion).

The findings indicate that country image can evolve over time and that its effect on brand evaluation persists even when inaccurate brand origin associations are made. The study offers meaningful insights for managers in understanding how brands’ country associations affect corresponding brand attitudes.

Significant research attention has been focused on the effects of country image. However, longitudinal analysis of the same research questions has been rare. This study offers a valuable comparison of how several important country-image related issues have evolved over time.

The paper aims to present a wide range of useful freely available internet resources (e.g. directories, e‐journals, FAQs, mailing lists, and weblogs) that allow the reader to investigate the major aspects of the important open access (OA) movement.

The internet resources included in this webliography were identified during the course of one of the authors writing the Open Access Bibliography: Liberating Scholarly Literature with E‐prints and Open Access Journals. The authors evaluated, selected, categorized, and annotated these resources to construct this webliography, which complements the bibliography.

The most useful resources have been annotated and organized into webliography sections. For example, the “Starting Points”, “Debates”, and “General Information” sections list resources that orient the reader to OA and the issues involved. The different “Directories (and Guides)” sections alert the reader to useful finding aids on relevant subjects.

This webliography provides easy access to the most relevant internet resources for understanding and practicing OA. It affirms the significance of OA in scholarly communication, and it identifies the key parties involved in and/or contributing to the OA movement.