Similar Articles |
|
CFO September 1, 2008 David M. Katz |
Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era. |
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. |
Insurance & Technology May 28, 2008 Peggy Bresnick Kendler |
Accounting and Financial Systems: Technological Enhancements Offer Promise -- and Questions Insurers' accounting and financial systems -- including billing, annual reporting, portfolio management and investment management platforms -- are becoming increasingly integrated with other enterprise systems. |
CFO September 1, 2006 Ronald Fink |
Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance. |
Investment Advisor September 2007 Melanie Waddell |
Simplifying Financial Reporting An SEC committee takes the first stab at a huge task under SOX. |
Managed Care December 2007 |
Strong Support for Transparency, But Small Effect Expected on Costs Three quarters of health care leaders believe increased transparency -- the public reporting of quality and pricing by name of hospital, physician practice, or health care provider -- is essential to improve the performance of the United States' health care system, according to a survey. |
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. |
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. |
CFO September 1, 2008 Scott Leibs |
A Perfect Storm With fair value, IFRS, and XBRL, finance is experiencing a remarkable sea change. |
Insurance & Technology May 28, 2008 Doug Sheehan |
Enhanced Investment Systems Offer Better Integration of Data The enhanced technical capabilities of external data providers is making it possible for insurers to have better integration with these data sources, having great potential to improve data accuracy, timeliness and efficiency. |
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. |
CFO February 1, 2003 Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
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. |
IndustryWeek March 1, 2002 John S. McClenahen |
Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely... |
InternetNews January 13, 2006 Paul Shread |
Crossroads at a Crossroads Crossroads Systems decides that the burden of Sarbanes-Oxley is too great to remain a public company and announced de-listing its stock from the Nasdaq stock market. |
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 September 1, 2009 Alix Stuart |
Undue Diligence New accounting rules for mergers take a bite out of deal activity. |
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. |
CFO June 1, 2008 Scott Leibs |
Principles vs. Practices A new study says chief financial officers think financial statements are too complex for the average investor. |
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. |
HBS Working Knowledge November 24, 2003 Jim Heskett |
Can Investors Have Too Much Accounting Transparency? Transparency in financial accounting: are we addressing symptoms or causes? |
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? |
Reason January 2006 Kerry Howley |
Data: Treat the Rich Some recent number-crunching by the U.S. Small Business Administration reveals that it's mom-and-pop outfits, not big box behemoths, who are hardest hit by complicated accounting rules, tax requirements, and workplace regulations. |
BusinessWeek December 9, 2010 Yalman Onaran |
An International Spat Over Bank Bookkeeping A dispute between the U.S. and international accounting standards boards is holding up a global agreement. |
CFO February 1, 2003 Julia Homer |
Rule-makers The stage is set for a major shift in accounting practice. |
National Real Estate Investor September 1, 2004 Scott Farb |
The Trickle-Down Effect of Sarbanes-Oxley Real estate private equity funds are finding themselves in an overly regulated, ever-changing and immensely complex climate when it comes to financial reporting and accounting issues. |
Job Journal November 28, 2010 |
Accountants Essential to the Bottom Line Every business depends on accountants to keep their numbers crunched. |
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. |
CFO October 1, 2010 Leone & Stuart |
Keeping Cool on the Hot Seat Departing Financial Accounting Standards Board chairman Robert Herz takes a look back at his tenure. |
IDB America June 2001 Daniel Drosdoff |
International accounting standards: A good investment A corporate finance expert explains why better accounting standards boost confidence and attract investors... |
CFO September 1, 2006 Julia Homer |
Enron, RIP? The louder the calls for a hiatus in new rules or the rolling back of existing ones, the less reason investors may have to place their confidence in companies issuing such demands. |
HBS Working Knowledge June 18, 2007 Mihir Desai |
Leveling the Executive Options Playing Field A Harvard Business School professor argues that investors and regulators are served poorly by the U.S. corporate financial reporting system, which allows companies to declare different profit figures to the IRS than they report to shareholders. |
The Motley Fool June 10, 2009 Elliott Orsillo |
Bank Shareholders Unite! Recent congressional action may have stimulated the market, but at what cost to bank stocks? |
CFO February 1, 2008 Marie Leone |
Facing Up to Fair Value Companies can expect to book more contingent liabilities, and at a higher cost than in the past. |
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. |
Wall Street & Technology July 7, 2009 Melanie Rodier |
Wall Street Adjusts to Transparency Demands Calls for transparency from regulators, investors and even financial firms aren't about to subside anytime soon. Technology is key to helping Wall Street respond. |
Bank Systems & Technology April 1, 2005 Katherine Burger |
School for Scandal In banking, it's the CIOs and other technology executives who must figure out how to stretch limited IT resources to provide the documentation, transparency and accountability the new regulations demand. |
CFO September 1, 2006 Fink & Durfee |
Progress Report Could it be that finance executives really don't mind regulation? |
HBS Working Knowledge January 9, 2006 Jim Heskett |
Should More Transparency Extend to Education for Management? Should the quality of the educational process be the primary concern in the debate over grade disclosure? |
Real Estate Portfolio Jul/Aug 2004 Phillip Britt |
The Price of Being Public How small-cap REITs are handling the financial squeeze from Sarbanes-Oxley and other regulations. |
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. |
Bank Technology News November 2008 Rebecca Sausner |
Accounting Change to International Standard Looms Large for IT The SEC's plan for the eventual retirement of GAAP accounting in favor of International Financial Reporting Standards will necessitate changes to hundreds of banking IT systems. |
CFO July 15, 2008 Leibs & Reason |
IFRS and When The SEC may decide soon whether and when U.S. companies will switch to international accounting standards. And it's a good thing, as panic from not knowing the date is percolating. |
Insurance & Technology May 28, 2008 Dori Dwyer |
Business Intelligence Capabilities Transform Accounting and Financial Systems True business intelligence (BI) capabilities are revolutionizing the value insurers are realizing from their accounting and financial systems. |
Salon.com November 9, 2001 Andrew Leonard |
Enron, we hardly knew ye Ironically, only one thing could have saved the now-imploding corporate poster child for deregulation: Tougher regulations requiring more financial "transparency"... |
CFO November 1, 2006 |
Sticky Topics Letters to the editor: Pay Dirt... Trick or Treat in Business Reporting?... A Valuable Perspective... Losing Touch... The Best Surveys... |
Wall Street & Technology November 23, 2009 Greg MacSweeney |
Investors Demand Hedge Fund Transparency Institutional investors are already demanding more transparency from hedge funds. Not to be outdone, regulators are readying new rules for hedge fund reporting. |
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. |
Commercial Investment Real Estate Jan/Feb 2012 Canon & Fenbert |
The Potential Impact of Lease Accounting Changes on Corporate Real Estate Decision-Making With the goal of improving lease information transparency and comparability, the new standards could have residual effects on the way in which companies form decisions regarding their real estate needs. |
Wall Street & Technology November 23, 2009 Ivy Schmerken |
New Regulatory Requirements Require Data On-Demand With a plethora of proposed regulations in the pipeline, financial services firms are facing more strenuous audits and data reporting requirements that could result in penalties if firms get them wrong. |