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When institutional investors cast their votes against company directors, they increasingly do something that was once rare: they explain why. These "voting rationales" — brief written explanations accompanying dissenting votes — are emerging as a surprisingly effective tool for driving corporate governance reform, according to new research analyzing nearly 800,000 such disclosures.

Is America's 'One Big Beautiful Bill Act' a masterpiece or a misstep?According to Dr Y.F. Luk, Honorary Associate Professor at HKU Business School, this new policy comes at a steep price. He explained that while the 870-page bill makes tax cuts permanent, it pays for them by slashing vital medical and food subsidies.