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The purpose of this paper is to explore whether any discrepancy exists between the disclosed in SSB reports of Islamic banks and the disclosure index which was based on stakeholders’ expectation.

This study uses contents analysis as the research method to explore Shariâ’ah audit reporting practices of Islamic Banks.

The study finds that the level of disclosures overall by IFIs in the sample is rather low compared to the stakeholder expectations.

This paper has important implication for policy makers as it contribute to the debate on that uniform disclosure standards across the globe need to be implemented to ensure a uniform level of disclosure by Islamic banks.

This study is amongst the few studies that examine and explore the nature and extent of Shari’ah Supervisory Board in Islamic banks.

Recent SEC actions, including its first settlement of an enforcement case, provide specific guidance and some surprising points of emphasis concerning the implementation of Regulation FD (Fair Disclosure). Although there is nothing inherently unlawful about one‐on‐one meetings with securities analysts or institutional investors, the SEC’s actions demonstrate the risks associated with one‐on‐one meetings, particularly with sell‐side analysts for public companies and potentially for the analysts themselves. Executives and analysts alike could benefit from consulting with counsel about the best ways to perform the valuable function of discussing a company’s business without violating Regulation FD. Several measures should be considered, including, among others, a review of prior filings, education about what types of information is normally considered material, and a predetermined view about areas that will be “out of bounds” to questions.

The purpose of this study is a comparison of anti-insider trading regulations in the European Union (EU) and in Brazil.

The subject of the comparison are three key elements that define the shape of the protection against insider trading, namely, the definition of inside information, the definition of insiders and the kinds of behaviours that are forbidden.

There are both differences and similarities between EU and Brazilian legislations on insider trading. The main discrepancies found in the three foci of the analysis seem to relate strongly to the different rationales for the prohibition of insider trading adopted in the two legal systems. In the EU, market egalitarianism and thus the parity of information, are the central concepts, whereas fiduciary duties originally constituted the point of reference in Brazil, although it has been losing importance over time owing to subsequent changes in the legislation. In sum, while anti-insider trading regulations in the EU have a well-defined identity, in Brazil their policy basis seems to be in the process of redefinition.

As of the time of submission of this study no published academic works dedicated substantially to a comparison of the anti-insider trading legislation of the EU and Brazil could be found.

The purpose of this paper is to provide an analysis of the market abuse regulation to determine whether the general assumption that it has made little difference to the pre-existing UK law on market abuse is accurate. In particular, the potential impact on compliance and behaviour in financial services firms and those who potentially receive inside information is considered.

The methodology adopted is a combination of critical analysis and black letter law utilised to determine the content and potential impact of the market abuse regulation. A process of discovery made more important by the limited assistance given by the European Securities and Markets Authority and the Financial Conduct Authority in terms of the guidance and definitions they have provided.

The new Regulation has a wider definition of insider dealing than under the previous law, has a wider application in terms of the financial instruments that it applies to, has triggered significant new compliance and disclosure requirements and it also extends the law to new markets.

There are limitations in that the relevant regulatory bodies, ESMA and the FCA have made little effort to clarify how they interpret the new Regulation. This is a serious problem because in the case of the FCA, their view will impact on the approach they will take in future enforcement actions.

This paper provides the first real analysis of the market abuse regulation’s effect and shows that, if carefully analysed in context, it has a significant impact on firms in the financial services sector and those engaged in activities which can put them in receipt of inside information. It will cause an increase in relevant compliance and has significant cost implications for affected firms.

This is not really relevant here. There will be necessary changes to compliance procedures.

The originality stems from the fact that there appears to be little else published which has engaged in a sustained analysis of the impact and effect of the EU market abuse regulation on the UK’s financial markets and those other firms who receive inside information.

In the light of the First Principle contained within the 1984 Data Protection Act, the Data Protection Registrar is concerned about some of the current practices being carried out within the financial sector. His staff would like to reach agreement with the financial sector so that the Registrar can be satisfied that their disclosure of information to third parties is done fairly and lawfully. This paper sets out some of the areas of concern, and a detailed account of the Registrar's view.

The August Review aims to address legal developments in two areas, which have the potential to distort integrated care practice: disclosure of sensitive personal information; and transfers of care from institutions to community supported housing and local authority financial responsibility.

This is a review of reported Court of Appeal decisions.

Regarding the disclosure of sensitive information, the Court of Appeal asserts the “pressing need” test for determining whether disclosure of sensitive personal information is lawful. Second, the Court of Appeal decides that there is no legal duty requiring a social services authority to consult another such authority when carrying out a community care assessment.

This paper provides an interpretation of the judgements for practical application.

The author examines the implications of the extraterritoriality provisions contained within the US Money Laundering Control Act 1986 and considers the impact that they have on financial practitioners and those who do business, either in the United States or with United States citizens.

In late 1999, Congress enacted financial modernisation legislation that dramatically deregulated the financial services industry and expanded the powers of financial institutions in the USA. In keeping with this deregulation and expanded powers, the regulatory landscape and enforcement mechanisms also changed. While many applaud this legislation, others point to previous US experience where financial deregulation overwhelmed federal regulators and resulted in massive failures of financial institutions and, consequently, in huge federal bailouts. The authors examine here the prospect of supplementing regulation with certain forms of private intervention. Specifically, they address the question: is there a role for whistleblowing and bounty hunting as means of supplementing existing regulation in the financial services industry?

It is important to note that insider trading is currently outlawed under the Securities Act 17 of 2004 (Chapter 24: 25) as amended (Securities Act) in Zimbabwe. This Act enumerates some practices that may give rise to insider trading liability in the Zimbabwean financial markets. Nonetheless, numerous challenges, such as the lack of adequate financial resources, the lack of sufficient persons with the relevant skills and expertise on the part of the enforcement authorities, lack of political will, inadequacy of insider trading provisions, poor cooperation and collaboration between the relevant authorities and the ongoing coronavirus (Covid-19) pandemic have negatively impeded the effective regulation and combating of insider trading in Zimbabwe. To this end, the author explores the stated challenges and recommend measures that could be used by regulatory bodies and other relevant enforcement authorities to enhance the regulation and combating of insider trading in the Zimbabwean financial markets. This study aims to enhance the detection and combating of insider trading in Zimbabwe.

A qualitative research methodology is used through the analysis of relevant legislation and case law.

It is hoped that the findings and recommendations made in this study will be considered by the Zimbabwean policymakers.

The study does not use empirical research methodology.

The findings and recommendations made in this study could enhance the combating of insider trading activities in Zimbabwe.

The study seeks to curb insider trading in the Zimbabwean financial markets and financial institutions in the wake of the covid-19 pandemic-related regulatory and enforcement challenges.

The study provides original research on the regulation and combating of insider trading activities in Zimbabwe.