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CFO August 1, 2003 Julia Homer |
Days of Future Past A year after the passage of Sarbanes-Oxley, Congress has proposed a bill that undercuts the intent of the legislation. |
IndustryWeek March 1, 2002 John S. McClenahen |
Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely... |
Wired February 2002 Adam Lashinsky |
The Post-Enron Economy Sometimes it takes a meltdown to force regulators into action... |
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. |
BusinessWeek April 23, 2007 David Henry |
The Growing Revolt Against The SEC A rising chorus of business groups is calling for dramatic accounting reforms. |
CFO September 1, 2006 Fink & Durfee |
Progress Report Could it be that finance executives really don't mind regulation? |
Knowledge@Wharton September 10, 2003 |
Do High Regulatory Costs Force Public Firms to Go Private? Steps aimed at increasing the financial transparency of U.S. companies could backfire if companies respond by going private instead. In these post-Enron, post-WorldCom times, that would deal a body blow to confidence in capital markets. |
CFO March 1, 2008 Kate Plourd |
I'm OK, You're in Trouble Finance and accounting workers are getting more pessimistic about the job outlook, but they're still more optimistic than the average worker. |
Salon.com September 25, 2002 Farhad Manjoo |
Investors of the world, unite! Former chairman of the SEC Arthur Levitt declares the time is ripe for fighting back against Wall Street. |
BusinessWeek October 13, 2003 Robert Kuttner |
The Big Board: Crying Out for Regulation The Grasso pay debacle means the SEC should supervise the NYSE. |
The Motley Fool March 12, 2007 Dale Baker |
I Love Sarbanes-Oxley The criticisms leveled at Sarbanes-Oxley illustrate exactly why we should keep it. Paying to reduce risk is part of our commercial society. Investments should be no different. |
Registered Rep. December 9, 2002 Will Leitch |
I'm From the Government. I'm Here to Help You The prevailing mindset at the somewhat sparsely attended Securities Industry Association seminar on corporate governance Thursday was not fear of the Sarbanes-Oxley Act -- but the SEC's interpretation of it |
CFO February 1, 2003 Abe de Ramos |
Standards Bearer The chairman of the IASC, Paul Volcker, shares some caustic comments on stock options, corporate boards, and the relative merits of GAAP. |
Real Estate Portfolio Jul/Aug 2003 Phillip Britt |
Implications of Sarbanes-Oxley You need to go back to the 1930s to find laws that have had as much impact on the fundamental systems of REITs and other publicly traded companies. |
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? |
CFO July 1, 2007 Scott Leibs |
Five Years and Accounting This story is Part 1 in a three-part series on how corporate finance has changed since the Sarbanes-Oxley Act was passed. |
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. |
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. |
National Real Estate Investor January 1, 2003 Matt Valley Editor |
Sarbanes-Oxley is onerous What Corporate America needs is more integrity, not more due diligence and documentation. Compliance with Sarbanes-Oxley consumes time that could be spent creating shareholder value and may encourage some public companies to go private. |
CFO August 1, 2003 Craig Schneider |
Who Rules Accounting? Congress muscles in on FASB -- again. |
The Motley Fool June 30, 2010 Alyce Lomax |
The Supreme Court Spares Sarbanes-Oxley Fortunately, the Court appears to have upheld the spirit of accounting transparency for the good of investors. |
InternetNews May 31, 2007 Clint Boulton |
SEC Settles Backdating Cases With Mercury, Brocade The Securities and Exchange Commission settled stock-option backdating cases with Mercury Interactive and Brocade Communications Systems totaling $35 million. |
Bank Systems & Technology March 27, 2008 David Conroy |
Corporate Clients Increasingly Looking to Banks to Mitigate Trade Finance Risks How can banks pursue growth opportunities in global trade finance in, for example, emerging markets? What technology investments must banks make to meet these new demands? |
The Motley Fool June 6, 2006 Joseph Khattab |
The Next Enron Cash is king. Despite what some business execs want you to believe, cash pays the bills -- accounting earnings do not. Cash flow is much more difficult to manipulate than earnings, which makes it a better analysis tool for investors. |
CFO November 1, 2003 |
Citi's New Stance After more than a year of scandal and public penance, Citigroup CFO Todd Thomson is determined to rebuild the reputation of the financial-services giant. |
Fast Company May 2002 John Ellis |
Wall Street's Den of Thieves If you follow the trail of deceit from Enron to its natural lair, it only leads to one destination: Wall Street. Here's why... |
Financial Advisor May 2005 Evan Simonoff |
Editor's Note Ohio Republican Michael Oxley addresses the issue of exemption from RIA regulation that the SEC just granted brokers and specifically the Financial Planning Association's lawsuit. |
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. |
CFO |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
BusinessWeek July 26, 2004 Paula Dwyer |
The SEC To Top Execs: Read The Fine Print The Ken Lay criminal indictment has overshadowed the parallel SEC civil lawsuit. But corporate insiders and their attorneys would be wise to give the SEC complaint a close read. |
BusinessWeek January 17, 2005 Henry et al. |
Death, Taxes, & Sarbanes-Oxley? As the final stages of reform mandated by the Sarbanes-Oxley Act 2002 go into effect, much of Corporate America is in an uproar. |
The Motley Fool June 20, 2005 S.J. Caplan |
7 Reasons to Bid Donaldson a Fond Adieu Investors should appreciate what was accomplished in the SEC chairman's tenure. |
HBS Working Knowledge November 10, 2003 |
Can Investors Have Too Much Accounting Transparency? Readers respond: Legislation is a problematic way to achieve the golden mean in normative behavior... Investors are always free to vote on the adequacy of a company's financial transparency with their dollars... The more transparency there is, the better... etc. |
Trusts & Estates March 21, 2002 |
AICPA Campaigns To Repair Damage To Reputation Caused By Enron Scandal The American Institute of Certified Public Accountants is trying to ensure that its reputation is not sullied by the recent scandal involving Enron and the role that improper financial reporting played in it. |
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 September 1, 2006 Ronald Fink |
Numbers Crunch Think reporting has changed since Enron? Just wait. |
The Motley Fool January 13, 2012 Chuck Saletta |
I Will Not Throw Good Money After Bad in 2012 There's bargain hunting, and then there's stupid. |
CFO |
What Must Be Done? The experts weigh in on how to prevent future Enrons... |
Reason April 2007 Brian Doherty |
Sarb-Ox Showdown A pro-market research institute and a small accounting firm are taking Sarbanes-Oxley to court and claim in their suit that the Public Company Accounting Oversight Board violates the Constitution in several ways. |
CFO Ronald Fink |
Beyond Enron The fate of Andrew Fastow and company casts a harsh light on off-balance-sheet financing... |
The Motley Fool July 6, 2004 Tom Taulli |
Grim Reaper Visits EasyLink By all appearances, EasyLink is being hit for a minor offense. Not according to the SEC. |
Bank Systems & Technology March 27, 2008 Peggy Bresnick Kendler |
The Credit Crisis Has Increased Scrutiny on Trade Finance The global credit crisis has emphasized the importance of cash management while intensifying the spotlight on corporate governance and banks' risk management practices |
Inc. September 2005 Amy Feldman |
Surviving Sarbanes-Oxley A law intended to clean up big public companies has taken its toll on small private ones -- both financially and emotionally. But there may finally be relief in sight. |
AFP eWire November 5, 2007 |
Senate Considering Nonprofit Hospital Reforms Republican staff for the Senate Finance Committee has developed a series of proposed reforms related to governance, meeting community needs and levels of charitable care. |
CFO April 1, 2004 Ronald Fink |
Playing Favorites Why Alan Greenspan's Fed lets banks off easy on corporate fraud. |
InternetNews June 30, 2005 |
Feds, CA Add More Charges Embattled enterprise software company Computer Associates is trying to shake from its past accounting scandals. |
CFO October 1, 2002 Tim Reason |
Reporting: See-Through Finance The market's distaste for complex financing could raise your company's cost of capital, even if you comply with new reporting rules. |
Salon.com June 26, 2002 Damien Cave |
Foxes guarding the chicken coop President Bush's nominees to the agency that should have regulated Enron's derivatives trading instead helped write the rules that let the company do whatever it wanted in the first place. |
CFO March 15, 2006 Julia Homer |
Going Public Perhaps nothing symbolizes the complete emergence of the CFO as a public figure more than the SEC's decision to require disclosure of CFO compensation in proxy statements. |
InternetNews July 20, 2004 Roy Mark |
House Votes to Block Stock Option Expensing The U.S. House of Representatives approved legislation supported by the tech industry to pre-empt a proposed federal accounting regulation calling for corporations to deduct the cost of all employee stock options from their profits. |