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| Knowledge@Wharton |
You Say IASB, I Say FASB, You Say... A description of efforts to harmonize U.S. and international accounting standards, and shifts in the accounting profession caused by recent scandals.   |
HBS Working Knowledge
April 12, 2010
Martha Lagace |
One Report: Better Strategy through Integrated Reporting Stakeholders expect it. And smart companies are doing it: integrating their reporting of financial and nonfinancial performance in order to improve sustainable strategy. |
CFO
September 1, 2002
Andrew Osterland |
No More Mr. Nice Guy A new CFO survey suggests why new rules for auditors may be a wise idea. |
Real Estate Portfolio
Special Issue 2005
Yungmann & Agarwal |
One World, One GAAP Global businesses and international investors are increasingly demanding accounting information that they can understand when running businesses and making investment decisions on a worldwide basis. |
IndustryWeek
March 1, 2002
John S. McClenahen |
Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely... |
CFO
October 1, 2007
Michelle Leder |
Rewriting the Rules Everything you thought you knew about accounting is about to change. Is there any reason to smile? This is the third of a three-part series examining the state of accounting five years after passage of the Sarbanes-Oxley Act. |
FDIC FYI
July 24, 2002 |
Enhancing Financial Transparency Participants in the conference discussed the strengths and flaws inherent in the U.S. financial reporting process and suggested ways of modifying not only the reporting mechanism, but also the accounting standards that underlie financial statements, audit opinions, credit ratings and analyst reports. |
CFO
August 1, 2007
Kate O'Sullivan |
The SEC Rules Five years after Sarbanes-Oxley, the SEC is flexing its regulatory muscle as never before. |
Real Estate Portfolio
Jul/Aug 2001
Tom Kirtland |
Investors Can Only Value What They See If REIT shares are undervalued, it is partly because the information investors receive through corporate reports has become less relevant in terms of what is needed to make a proper assessment... |
Investment Advisor
November 2009
D.J. Gannon |
Small World Financial reporting standards will eliminate many of the adjustments investment advisors historically have made to allow companies' financials to be more comparable internationally. |
Financial Advisor
March 2008
Alan Lavine |
Apples To Apples Expect a pop in equity valuations, increased liquidity and lower trading costs as foreign companies list stocks in the United States using International Financial Reporting Standards. |
IndustryWeek
February 1, 2002
John S. McClenahen |
Pro Forma's Bottom Line Be careful what you say and how you say it. The Financial Executives International, Morristown, N.J., and the National Investor Relations Institute, Vienna, Va., have come up with guidelines for clear and consistent public statements of corporate earnings. Five key suggestions... |
Real Estate Portfolio
July 2000
Richard M. Jeanneret |
No More "Hocus-Pocus" Until more guidance is provided, it is essential that companies develop their own framework for assessing reporting quality, one that promotes a common vocabulary and understanding about quality among audit committee members, senior management, and auditors... |
Investment Advisor
September 2007
Melanie Waddell |
Simplifying Financial Reporting An SEC committee takes the first stab at a huge task under SOX. |
| Knowledge@Wharton |
Tangible Agitation Over a Proposal on Intangible Assets Beefing up the disclosure of intangible assets would potentially yield greater transparency, enabling the investment communities to make better decisions about their capital. Should companies be required to disclosure information about their intangible assets to investors? |
CFO
September 1, 2012
Kathleen Hoffelder |
Mind the GAAP Alternatives More accounting options for small and mid size companies are on the way. |
CFO
May 1, 2003
Arthur Levitt |
You Are the Guardians Former SEC chairman Arthur Levitt offers some pointed advice on how to restore confidence in corporate accounting. |
Entrepreneur
April 2002
Jennifer Pellet |
Tough Enough Despite speculations of a kinder SEC, Harvey Pitt is cracking down on business... |
HBS Working Knowledge
October 20, 2010
Sean Silverthorne |
HBS Workshop Encourages Corporate Reporting on Environmental and Social Sustainability The concept of integrated reporting could help mend the lack of trust between business and the public, Harvard Business School Dean Nitin Nohria tells attendees at a seminal workshop. |
CFO
April 1, 2008
Sarah Johnson |
Goodbye GAAP It's time to start preparing for the arrival of international accounting standards. |
CFO
September 1, 2008
Vincent Ryan |
Death by Committee? As SEC and Treasury Department committees on financial reporting and auditing near their conclusions, it looks like the former may be more fruitful than the latter. |
CFO
September 1, 2006
Alix Nyberg Stuart |
Standing on Principles In a world with more regulation than ever, can the accounting rulebook be thrown away? |
HBS Working Knowledge
May 23, 2011
Eccles & Serafeim |
Leading and Lagging Countries in Contributing to a Sustainable Society New data shows to what extent companies contribute to a sustainable society. |
CFO
January 1, 2009
Alix Stuart |
Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009. |
CFO
December 1, 2009
Marie Leone |
Convergence vs. Conversion The notion of U.S. companies switching to international financial reporting standards (IFRS) over the next few years might become moot if efforts to converge U.S. and international accounting standards are successful. |
CFO
February 1, 2003
Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
IDB America
June 2001
Daniel Drosdoff |
What do you mean by "profitable"? Why Latin American companies and societies have much to gain from adopting a new set of international accounting standards |
| CFO |
What Must Be Done? The experts weigh in on how to prevent future Enrons... |
CFO
October 1, 2008
Marie Leone |
Convergence Divergence Critics question the entire rationale for adopting international financial reporting standards. |
CFO
February 1, 2008
Alix Stuart |
A New Vision for Accounting Robert Herz and FASB are preparing a radical new format for financial statements. |
Investment Advisor
November 2009
D.J. Gannon |
Why Adopt Global Standards, Anyway? The reality is that the development of identical standards was never the intended result of convergence. |
| CFO |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
CFO
April 1, 2008
Alan Rappeport |
One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications. |
CFO
September 1, 2012
Kathleen Hoffelder |
SEC Report Backs Away from Convergence The commission's staff expresses hesitation about merging international standards and U.S. GAAP. |
CFO
January 1, 2008
Sarah Johnson |
Long Live the King? As international accounting standards close in on GAAP, the U.S. standard-setter considers its mortality. |
CFO
Tim Reason |
On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business... |
CFO
October 1, 2002 |
Reform: How the Corporate Landscape Is Changing Everyone from Congress to the journalist next door has a reform proposal to promote. This article assesses the likelihood of passage as well as the potential impact of several proposals. |
| Knowledge@Wharton |
Do Accountants Who Act as Consultants Take Greater Care or Cut Corners? New Wharton research challenges the idea that lucrative consulting contracts routinely lead auditors to look the other way when preparing financial audits, a key allegation in the scandals at WorldCom, Tyco and Enron. |
CFO
September 1, 2002
David M. Katz |
The Insiders Do internal auditors have a bigger role to play in ensuring the integrity of financial reports? |
CFO
June 15, 2012
Kathleen Hoffelder |
New Board for Private GAAP Finance chiefs of privately held companies will no longer be faced with the difficult and costly task of applying public accounting standards to their situations. |
| Knowledge@Wharton |
How Foreign Firms Can Attract U.S. Investors: Overcoming 'Home Bias' There are clearly substantial benefits to foreign firms that are able to attract U.S. investors in terms of lowering the cost of capital. |
CFO
June 1, 2008
Alan Rappeport |
Suddenly, It's Here The SEC votes unanimously to soon require companies to file data-tagged financial statements. The move seems certain to breathe new life into XBRL (extensible business reporting language), the data-tagging scheme for financial reports. |
Real Estate Portfolio
May/Jun 2002
William D. Sanders |
Working Toward Improved Disclosure Every publicly traded real estate company shares the responsibility to provide clear, transparent financial information to investors... |
CFO
November 1, 2002
Tim Reason |
Align the Books? The gap between the numbers reported to shareholders and to the taxman is growing. Critics contend it's time to explain why. |
Knowledge@Wharton
January 29, 2003 |
Lawyers and Accountants Can Expect Curbs and Compromises in New SEC Rules Recent rules adopted by the U.S. Securities and Exchange Commission to curb the kind of legal and accounting shenanigans that toppled companies like Enron and Arthur Andersen are not as strong as the SEC first indicated they might be. But do they still have enough teeth to work? |
FDIC FYI
May 30, 2002 |
Financial Transparency and Regulatory Policy The importance of financial transparency and investor confidence in financial markets can hardly be overstated in the current environment... |
HBS Working Knowledge
November 3, 2003
Jim Heskett |
Can Investors Have Too Much Accounting Transparency? The collapse of companies like Enron and WorldCom cost investors tens of billions of dollars. But that amount may be dwarfed by the cost of conforming to new laws driven by those corporate scandals -- laws that are intended to protect investors. |
HBS Working Knowledge
November 14, 2012
Martha Lagace |
New Agenda for Corporate Accountability Reporting Harvard Business School professor Karthik Ramanna explains three ways to make corporate accountability reports potentially more useful to constituencies that include shareholders, communities, bondholders, and customers. |
Real Estate Portfolio
Jul/Aug 2002 |
GAAP Net Income Measures Up Investors trying to decipher the key metric for measuring real estate companies got a hand recently from NAREIT's Board of Governors, which took a step affirming net income computed under generally accepted accounting principles as the primary earnings measure for real estate companies. |
Bank Technology News
December 2002
Melissa Solomon |
A Standard for All To Understand Extensible Business Reporting Language (XBRL) is progressing, but still needs work. XBRL is an XML-based standard for business reporting that would make everything from public companies' regulatory reports to borrowers' financial statements accessible from any type of software or technology. |
