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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. |
HBS Working Knowledge December 20, 2006 Mihir Desai |
Investors Hurt by Dual-Track Tax Reporting What corporations report in profit to the IRS and what they report to shareholders are often two different numbers. That's why the IRS and Securities and Exchange Commission are proposing that companies publicly report taxes paid |
HBS Working Knowledge April 7, 2008 Sean Silverthorne |
The Debate over Taxing Foreign Profits Harvard Business School professor Mihir Desai describes how the U.S. taxes corporations' foreign profits, and makes a case for exempting foreign profit from taxes if proper safeguards are put in place. |
HBS Working Knowledge December 6, 2004 Mallory Stark |
Executive Comp: Pay Without Performance Out-of-control executive compensation schemes are "widespread, persistent, and systemic," and new reforms won't clean up the mess, argue two law professors in this Q&A and book excerpt. |
HBS Working Knowledge October 25, 2006 Desai & Margolis |
Fixing Executive Options: The Veil of Ignorance The latest corporate governance crisis is buried in the details of executive compensation contracts, where the practice of backdating options for top executives is only part of the problem. |
HBS Working Knowledge August 9, 2004 Lucian A. Bebchuk |
Bring Shareholders into the Board Room How can we improve board performance? One way is by reducing the extent to which boards are insulated from, and unaccountable to, shareholders. |
Finance & Development March 1, 2001 Vito Tanzi |
Globalization and the Work of Fiscal Termites Globalization is likely over time to have a significant negative impact on countries' ability to raise revenues through their tax systems. What steps can countries take to counter this problem? |
The Motley Fool April 12, 2004 Salim Haji |
Higher Pay and Lower Taxes Results from two new studies: corporate CEOs continue to get pay raises, and most corporations pay little or no taxes. |
Knowledge@Wharton |
Re-examining Stock Options as a Way to Compensate Executives Now that an underperforming stock market and the excesses of Enron have focused new attention on the use and abuse of stock options as a way to incentivize senior managers, what changes, if any, should companies make in their design of compensation packages? |
HBS Working Knowledge August 30, 2006 Bebchuk & Khurana |
The Compensation Game Do CEOs deserve "star" compensation? Or are they benefiting from a "market myth"? |
The Motley Fool January 2, 2004 Roy Lewis |
Dividends vs. Salary for Businesses C- and S-type corporations can save taxes, depending on how they classify compensation. |
CFO November 1, 2004 Don Durfee |
Shelter Fallout How much will the government's crackdown on tax shelters affect ordinary companies? More than you think. And not surprisingly, some finance professionals find the government's tactics alarming. |
CFO January 1, 2006 Kris Frieswick |
Crackdown The IRS is taking a tough line on corporate tax cheats. According to commissioner Mark Everson, combating abusive tax shelters will remain a top priority for the IRS in 2006. In view of this, some companies are girding for battle. |
The Motley Fool April 8, 2004 Selena Maranjian |
Most Companies Paid No Taxes During the 1996-2000 boom, more than 60% of U.S. firms didn't pay any taxes. |
Knowledge@Wharton May 21, 2003 |
Do Shareholders Have the Clout to Rein in Excessive Executive Pay? What can/should be done about extravagant pay packages for CEOs and other executives, which sometimes result in huge pay increases even while the stock is falling? |
HBS Working Knowledge September 13, 2006 Jay W. Lorsch |
Rising CEO Pay: What Directors Should Do Compensation committees are under pressure to keep CEO pay high, even as shareholders and the media agitate for moderation. The solution? Boards of directors need better competitive information and an ear to what shareholders are saying. |
HBS Working Knowledge April 3, 2006 Sean Silverthorne |
The Competitive Advantage of Global Finance As waves of globalization wash across the business world, great new opportunities for financing and investment open to savvy enterprises. In a new casebook, Harvard professor Mihir A. Desai discusses the numerous challenges and opportunities facing firms as they make these decisions. |
CFO January 30, 2004 Tim Reason |
Poor Move Property tax is one of the biggest tax expenses companies have -- and the hardest to manage. |
The Motley Fool May 25, 2004 Chris Mallon |
A Proxy for Management The proxy statement gives investors an annual glimpse into the minds of management. |
The Motley Fool November 17, 2005 Bill Mann |
An Open Letter to CryptoLogic In an effort to open a dialogue with this stock pick about its compensation policies, the author sends this letter to the company's board of directors on the heels of a discussion he had with the company's director of communications. |
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. |
HBS Working Knowledge May 10, 2004 Cynthia D. Churchwell |
Rethink the Value of Joint Ventures Why are joint ventures losing favor with transnational companies? Professor Mihir A. Desai discusses research that suggests globalization makes go-it-alone strategies pay off. |
The Motley Fool April 16, 2004 Rich Smith |
Corporations Never Pay Taxes Just about everybody remains agog at news that U.S. companies aren't paying income tax. |
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. |
Knowledge@Wharton June 18, 2003 |
Board Members Feeling the Heat of Public Scrutiny Should Bone Up on Finance, Accounting What you don't know can't hurt you. That old adage may be true some of the time, but not for people serving on boards of directors and audit committees in the wake of recent scandals that have tarnished the reputation of corporate America. |
HBS Working Knowledge May 12, 2008 Martha Lagace |
Accounting Information as Political Currency Firms manage accounting numbers to avoid regulatory scrutiny. The implication is that firms manage accounting numbers to influence political decisions. |
Inc. March 2006 Amy Feldman |
Inc.'s Annual Spectaxular From new deductions for manufacturers to how to pay yourself, here are 10 ways to cut your tax bill -- without raising the suspicions of the IRS. |
The Motley Fool May 2, 2006 Alyce Lomax |
Insane CEO Pay As investors, it can often be sobering to take a hard look at management compensation information in a company's proxy materials. Should shareholders say enough's enough? |
HBS Working Knowledge July 11, 2012 Julia Hanna |
The Future of Boards In "The Future of Boards: Meeting the Governance Challenges of the Twenty-First Century," Professor Jay Lorsch brings together experts to examine the state of boards today, what lies ahead, and what needs to change. |
The Motley Fool November 23, 2004 Jim Schoettler |
The Billion-Dollar Secret As the debate rages over whether or not companies should expense stock options, we take a look at some basic questions: Why should stock options be expensed?... What does it mean for the investor?... etc. |
The Motley Fool December 1, 2008 Rich Duprey |
Corporate Boards Are Broken Extreme measures are needed to get boards to do their jobs. |
U.S. Banker August 2002 Holly Sraeel |
Truth is lost amidst chaos, corporate confessionals Not until boards are out of CEOs' hip pockets will investors and companies thrive. Boards should be completely independent, and no board member should have any ties whatsoever to the CEO, his executive team or the company. |
BusinessWeek October 18, 2004 Anne Tergesen |
In Your Fund Manager On Your Side? Until recently, most investors asked just one thing of their mutual funds: red-hot returns. Now, in the wake of the trading scandals, investors are also looking for fund management they can trust. |
Knowledge@Wharton |
Feeling Burned by Accounting Scams in the U.S.? Just Look Overseas Self-dealing and the misappropriation of profits at the expense of minority shareholders is much more common in other countries due to the weaker legal measures protecting such stockholders. |
The Motley Fool January 19, 2005 Chris Mallon |
Bring Home the Billions A one-time corporate tax break could mean money in the bank for big multinationals. Investors ought to be cautious about buying companies based on strong 2005 earnings, and hopefully companies will clearly separate the "real" from the "one-time" in their reporting. |
BusinessWeek July 28, 2003 Howard Gleckman |
Tax-Shelter Crackdown: Theater or Reality? From the look of things, the Internal Revenue Service has declared war on the tax-shelter industry. Surely, the campaign has slowed an explosion of shelters. But there may be less to the effort than meets the eye. |
The Motley Fool March 20, 2006 Jim Schoettler |
Identifying Effective Management Finding shareholder-friendly management teams may be the most important aspect of investing. We look at some tools that can help us measure what management teams are doing and how well they're doing it. |
HBS Working Knowledge December 14, 2010 |
Tax US Companies to Spur Spending Ideally, firms would invest their excess cash funds in new projects in the United States. |
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. |
HBS Working Knowledge September 8, 2009 Martha Lagace |
The Height Tax, and Other New Ways to Think about Taxation Most people view taxes as a burden rather than as a rich topic of study and an immensely powerful policy tool. |
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 May 7, 2003 |
Those Who Sit on Company Boards Face a New, Tougher Job Description Two longtime executives and board members talk about the changing role of boards of directors in what they say is becoming an increasingly volatile, litigious and risky environment. |
CFO Andrew Osterland |
Ready to Pounce? The IRS has taken a predatory stance against tax shelters. But several court decisions have altered the rules of the chase... |
HBS Working Knowledge January 23, 2006 Cynthia D. Churchwell |
Financial Reporting Goes Global As business goes global, pressure is increasing for adoption of a single set of accounting standards worldwide. Harvard professor Gregory Miller discusses this trend and India's unique position to be a leader in the international accounting environment. |
The Motley Fool June 29, 2006 Dan Caplinger |
Starting a Small Business: Corporations Incorporating your small business may handle liability issues, but it can also create tax concerns. |
BusinessWeek June 14, 2004 David Henry |
Will Directors Morph Into Corporate Constables? Thanks to new federal sentencing guidelines, boards will be expected to do a far more thorough job of ensuring that no laws are being broken. |
The Motley Fool September 12, 2006 Brian Lawler |
Glaxo's Big Tax Bill The pharmaceutical finally decided to pay up and settle its long-running tax dispute with the IRS for $3.1 billion. |
Reason July 2001 Michael W. Lynch |
Soundbite: Rich Response Does Atlas Shrug?, a collection just published by Harvard University Press, explores how the rich -- defined variously as the top 1 percent, .5 percent, and .1 percent of earners -- actually respond to taxes... |
CFO March 1, 2003 Lori Calabro |
The Prime of Ms. Nell Minow For the prominent shareholder activist, these have been both the best and the worst of times. |
HBS Working Knowledge January 26, 2009 Martha Lagace |
Where is Home for the Global Firm? The defining characteristics of what makes a firm belong to a country -- where it is incorporated, where it is listed, the nationality of its investor base, the location of headquarters functions -- are no longer bound to one country. |