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AskMen.com July 14, 2003 Ash Karbasfrooshan	Lingo You Need To Know When it comes to how you should speak, the bottom line is that you need to speak with conviction and confidence. Even if you are wrong, you need to give others the sense that you are right.
Knowledge@Wharton	Is It Time to Get Rid of EBITDA? The latest target of corporate reformers may not be a company or even an individual. Instead it is a concept, EBITDA, that may have been indirectly responsible for at least some of the corporate carcasses now littering the landscape.
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?
Fast Company October 1999 Bill Birchard	Intangible Assets Plus Hard Numbers Equals Soft Finance Finance used to be the hardest of business functions: number crunching, bean counting. Now hard assets like plant and equipment have given way to intangibles like ideas and relationships. How does the new math of the new finance add up?
AskMen.com September 29, 2002 Ash Karbasfrooshan	Investing: Stocks 101 An introduction to investing in stocks
OCC Bulletin April 4, 2001	Leveraged Financing Guidance for bankers and examiners that more fully describes supervisory expectations regarding sound practices for leveraged financing activities.
The Motley Fool January 7, 2004 Bill Mann	Laffer's Laugher A famed supply-sider thinks the stock market hasn't been this cheap in 34 years.
National Real Estate Investor May 1, 2007 Todd Davis	Leasing Changes Afoot Spurred on by the SEC, the FASB is evaluating lease accounting standards with the intent to revise them. The key issue lies in the distinction between capital leases and operating leases.
The Motley Fool March 17, 2004 Bill Mann	The Best Stock Options Model Are there perfect ways to value stock options? No. But anything is better than this. What's the sign that the Financial Accounting Standards Board is thinking about requiring stock options to be expensed? Lots of trips to Washington by Silicon Valley executives, and pre-emptive bills in Congress. Certainly, someone up there recognizes that accounting is best left to accountants.
Real Estate Portfolio Sep/Oct 2003	International Tax Treatment of REITS A comparison of how REITs are treated in the US, Australia, Brazil, Canada, the EU, Asia, and elsewhere.
CFO July 1, 2002	Deconstructing AT&T Chuck Noski is leaving AT&T -- but not before he takes it apart.
Salon.com February 20, 2002 Dave Lindorff	Chief fudge-the-books officer Enron CFO Andrew Fastow wasn't a renegade, he was just doing his job -- or, at least, he was doing precisely what today's CFOs are being told to do...
Commercial Investment Real Estate Nov/Dec 2010 Susan H. Nadler	Mind the GAAP What advantages does the income-tax basis accounting method offer?
CFO August 1, 2002 Ronald Fink	The Fear of All Sums To restore investor trust, many companies are disclosing more information, according to a CFO survey. But it may not be enough.
Knowledge@Wharton	How Employee Stock Options Can Undermine the Value of Ordinary Shares What effect do options have on the number of stock shares a company has in circulation? The answer can make a big difference when a company computes its earnings per share, and when investors calculate the critical price-to-earnings ratio.
Knowledge@Wharton	Towards Greater Transparency in Real Estate Private Equity Funds An innocuously titled paper, "Real Estate Private Equity Funds," is forcing real estate companies to take a hard look at greater transparency and standardization in their disclosures and also to work towards establishing performance benchmarks.
CFO Andrew Osterland	Reining In SPEs New rules for special-purpose entities may result in bigger corporate balance sheets.
Knowledge@Wharton	Why Firms Restate Annual Earnings and Why Investors Should Beware Is there a way to tell, ahead of time, which publicly traded companies are most likely to cook the books? A new study, "Predicting Earnings Management: The Case of Earnings Restatements," identifies some key risk factors.
CFO March 1, 2003 Randy Myers	Anxiety's Price New regulations call into question the value of off-balance-sheet financing, if only because of their impact on bankers' fees.
CFO September 1, 2006 Ronald Fink	Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.
CFO Andrew Osterland	Commercial Paper Chase If banks have to come clean about their off-balance-sheet leverage, get ready to pay more for money.
Registered Rep. October 1, 2005	An Unconventional Approach In this excerpt from Unconventional Success: A Fundamental Approach to Personal Investment, author David Swensen describes the many risks facing corporate bond investors.
CFO March 1, 2003 Ronald Fink	What Goes Around Customer financing seemed like a smart move when times were good. Now, it's wreaking havoc on corporate balance sheets.
CFO	Material Whirl A stock-transfer scam forces a big nonoperating charge... new evidence that banks put the squeeze on credit customers... the inside dope on earnings management attempts... etc.
PHONE+ May 4, 2009 William Bosco	Lease Accounting: Changes the IT Industry Should Know The FASB and its sister organization, the International Accounting Standards Board (IASB), are working jointly to develop a new model for the recognition of assets and liabilities arising under lease contracts.
Knowledge@Wharton	New Ways to Retain and Reward Employees (Hint: We're Not Talking Stock Options) A handful of technology companies are heading in alternative directions when it comes to giving employees incentives to stay and perform well.
CFO September 1, 2002 Kris Frieswick	Spin-sanity Can't sell that ill-fitting subsidiary or launch an IPO? The old tax-free spin-off may still be a good bet.
CFO January 1, 2002 Harris & Caplan	The Perils of Impairment Investors will be getting a better look at corporate balance sheets, thanks to new accounting rules (FAS 141 & 142) covering goodwill and how to reflect its impairment. How will this affect business metrics, and how will investors react?
Inc. November 1, 2000 Jill Andresky Fraser	Giving Credit to Debt You may think of debt as a drag on your business. But that's not necessarily how the experts see it...
CFO August 1, 2005 Tim Reason	Hidden in Plain Sight The Securities and Exchange Commission doesn't like lease accounting, and it's not going to take it any more. Leasing may soon have to be justified on economic terms alone.
CFO June 1, 2003 Alix Nyberg	Second Acts After bankruptcy, companies often teeter between encore and final curtain call.
Knowledge@Wharton February 12, 2003	A "Perfect Storm" of Circumstances Batters Corporate Pension Plans Questions raised about accounting for pension funds have prompted some Wharton faculty and other experts to ask if rules promulgated by the Financial Accounting Standards Board, as well as the Internal Revenue Code itself, may have played a significant part in the strife.
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.
HBS Working Knowledge June 14, 2004 Ann Cullen	The Big Money for Big Projects An interview with Harvard Business School Professor Benjamin Esty. He studies the financing of some of the largest projects in the world: the Eurotunnel, Hong Kong Disneyland, and the Airbus A380, to name three.
BusinessWeek October 4, 2004 David Henry	Fuzzy Numbers Despite the reforms, corporate profits can be as distorted and confusing as ever. Here's how the game is played.
CFO January 1, 2005	In the Same Language The rest of the world adopts international accounting standards... Grounded to a Halt?... Give It Back!... Go Directly to Cash... Where's the Coverage?...
CFO July 1, 2005 Alix Nyberg Stuart	A GAAP of Their Own Private companies seeking a wholesale exemption from FASB's accounting rules are likely to be disappointed.
The Motley Fool June 25, 2004 Bill Mann	Valley's Intellectual Bankruptcy Yesterday, the Financial Accounting Standards Board held a contentious roundtable in Palo Alto, Calif., to discuss FASB's standing proposal to require American companies to treat stock options granted to employees as an expense.
CFO September 1, 2008 David M. Katz	Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era.
Commercial Investment Real Estate Nov/Dec 2003 Scott Farb	Sale-Leasebacks Provide Capital for Core Business Investment Sale-leasebacks allow companies to unlock their real estate assets' equity, raise capital to reduce debt or invest in their core business, and strengthen their balance sheets.
CFO December 1, 2002 CFO Staff	Is This The End? When is a recession over? When these folks say it is... Why some large companies are enamored of reverse stock splits... Stock-option hedging could soon be extinct... FASB's possible move to principles-based accounting... etc.
Commercial Investment Real Estate Mar/Apr 2004 Norman Miller	Assessing Risk To deal with risk effectively, investors must know how to determine and manage its causes, as well as how to mitigate problems or shift risk to third parties, such as other brokers, sellers, tenants, or insurance companies.
CFO June 1, 2010 Sarah Johnson	What's New? Don't Ask The pace of accounting rule changes is beginning to wear on finance staffs.
CFO October 1, 2003	Letters to the Editor CFOs should quit whining... can nontraditional CFOs succeed?... disagreement over the options debate.
CFO July 1, 2003 Tim Reason	Goodwill to All Pieces Are companies properly valuing and assigning acquired intangibles to business units?
Knowledge@Wharton July 30, 2003	Stock Options: The End of the Affair? For whatever reasons, more and more companies seem to be backing off of their love affair with options.
The Motley Fool April 8, 2004 Seth Jayson	Laidlaw's Bumpy Ride The reorganized bus giant emerged from bankruptcy last June, but it's a long road ahead.
Real Estate Portfolio Sep/Oct 2000 Yungmann & Taube	Operating Performance Reporting Over the past year, NAREIT members have re-evaluated the effectiveness of the real estate investment trust industry's supplemental performance measure---Funds From Operations (FFO)...
The Motley Fool July 27, 2005 Selena Maranjian	Cracking the Accounting Code Financial statements are less confusing and more informative than you think. By learning to make sense of balance sheets, income statements, and statements of cash flows, you can put some profitable ideas in your portfolio.
The Motley Fool May 27, 2005 Timothy M. Otte	Unlocking Hidden Debt The balance sheet doesn't always paint the whole picture. Fortunately, a quick review of the annual report section on leases and a good rule of thumb can unlock the true leverage picture, often with surprising results.