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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	What Must Be Done? The experts weigh in on how to prevent future Enrons...
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.
Knowledge@Wharton	Pro Forma Earnings Reports: A Deceptive View of Performance The Securities and Exchange Commission is concerned with a widespread corporate habit -- the growing practice of issuing "pro forma" earnings reports that tend to paint a rosy picture of company results...
BusinessWeek April 26, 2004	How Expensive Will Expensing Options Be? A talk with accounting expert Pat McConnell on the impact of stock options on earnings
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.
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...
U.S. Banker February 2002 Robert A. Bennett	Designer-Made Earning Reports It has become popular for companies to dream up their own methods of accounting. The greatest danger is fooling oneself...
The Motley Fool December 28, 2004 Jim Schoettler	Uncovering the Billion-Dollar Secret Traditional stock option accounting practices lead companies to overstate their net income. Here is a look at how significant these overstatements are, who's responsible for fixing the problem, and what they're doing about it to place themselves and their investors in an advantageous position.
Finance & Development December 1, 2008 Noel Sacasa	Preventing Future Crises The financial crisis has exposed weaknesses in the current regulatory and supervisory frameworks and made it clear that we are in need of regulatory reform.
Knowledge@Wharton	A Rescue Plan to Save the Beleaguered Accounting Industry A new book called Building Public Trust: The Future of Corporate Reporting does not break much new ground, but it does an admirable job of tying together a number of topics that have challenged the accounting industry and providing a framework for financial reporting in the future.
FDIC FYI July 30, 2002	The Rise of Risk Management: Basel and Beyond This article outlines the agenda of a symposium on bank risk management systems, including their performance, the challenges posed by the new Basel Capital Accord, and the issues raised by the move toward risk management-based bank regulation.
FDIC FYI April 11, 2002	Economic Conditions and Emerging Risks in Banking The report describes recent signs of a consumer-led recovery in the U.S. economy that may have begun in the first quarter...
Bank Systems & Technology June 18, 2009 Maria Bruno-Britz	The Financial Industry Reacts to Obama Regulatory Proposal Although most agree with the general principles outlined in the President's financial reform plan, they find several sticking points -- and IT won't be immune.
FDIC FYI November 5, 2003	Financial Education in a Dynamic Banking Environment While consumer credit is more available than ever, technological advances and an array of new consumer products and services have made modern banking more complex. In this arena, it is more important than ever for consumers to be educated about their rights and options regarding financial offerings.
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 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.
FDIC FYI February 13, 2002	The Twenty Five Largest Banking Companies: Taking Stock of 2001 Credit quality concerns at large banks took center stage in a year that saw the onset of recession, the September 11 attacks, the Argentine financial crisis and the bankruptcy of Enron, according to FDIC analyses released today...
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.
Bank Director 2nd Quarter 2009 Deborah Scally	Outlook for M&A: 2009 Interestingly, for some banks, M&A will be a viable -- even attractive -- strategic option.
Bank Systems & Technology June 24, 2008 Thompson & Mataconis	Banks Must Rely On Their Own Risk Models in Future Long-term, it's clear that banks will have to provide more transparency into their credit and risk decisions -- and do a lot more of the work themselves.
FDIC FYI March 25, 2004	The Evolving Role of Commercial Banks in U.S. Credit Markets A careful analysis of U.S. financial sector data shows that banks' share of the financial services market has not shrunk to the extent that is commonly asserted. Moreover, banks have assumed leading roles in providing some of the newer types of financial services products, such as credit card securitizations and mortgage banking services.
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.
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
The Motley Fool January 27, 2009 Liz Peek	A Bold New Plan: Dump FAS 157 What can President Obama's financial team do to right the banking ship? One idea that should be reviewed is the elimination of mark-to-market accounting, required by FAS 157, which would go a long way toward stabilizing the banks.
Entrepreneur April 2002 Jennifer Pellet	Tough Enough Despite speculations of a kinder SEC, Harvey Pitt is cracking down on business...
Knowledge@Wharton	Will Expensing Stock Options Create New Problems? Even as politicians and the media vilify stock options, experts from Wharton and elsewhere are asking if the blame is being misdirected, and if the solutions being adopted might bring about new problems.
Finance & Development September 2009 Randall Dodd	Overhauling the System The United States is proposing the most radical reform of financial regulation since the New Deal.
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...
National Real Estate Investor February 1, 2007 Ben Johnson	Small Banks, Big Risks In the new era of commercial real estate lending, federal regulators are pressuring even the smallest banks to upgrade their portfolio analysis capabilities to avoid the pitfalls of past downturns.
FDIC FYI January 29, 2003	Payday Lending Some insured depository institutions have failed to properly assess and control the risks associated with their payday lending programs. The consequences of deficiencies in risk management practices for payday lending programs can be severe.
U.S. Banker July 2009 Andrew Dubinsky	Electronic Lending Could Help Avert Another Crisis If regulators had the tools in place to effectively view complex debt instruments and the links between the financial institutions that securitize, hold, and insure them this crisis may not have happened.
CFO Ronald Fink	Beyond Enron The fate of Andrew Fastow and company casts a harsh light on off-balance-sheet financing...
IndustryWeek March 1, 2002 John S. McClenahen	Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely...
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.
HBS Working Knowledge September 22, 2014 Karen Mills	Online Banks Fill Funding Needs for Small Business In the final column on small business lending, the author is optimistic that the rise of alternative online banks can fund entrepreneurial business growth.
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.
FDIC FYI March 11, 2002	Bank Auditing and Accounting Faces Scrutiny Regulators should consider strengthening the ground rules governing bank auditing and accounting, according to FDIC Chairman Don Powell...
FDIC FYI January 14, 2003	Basel and the Evolution of Capital Regulation: Moving Forward, Looking Back How much capital is enough? How bank regulators have answered this question during the post World War II period has been shaped by two contending strands of thought.
CFO April 1, 2004 Ronald Fink	Playing Favorites Why Alan Greenspan's Fed lets banks off easy on corporate fraud.
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.
U.S. Banker January 2009 Joseph Rosta	The Industry's New Year's Resolutions Here are five things the banking industry should consider to dig out of this recessionary ditch stronger than before.
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.
Commercial Investment Real Estate Jan/Feb 2014	Lending Decisions During the past three decades, community banks have substantially increased their presence in commercial real estate lending, according to a 2012 FDIC Community Banking Study.
U.S. Banker August 2008 Michael Sisk	Banking's Private Equity Conundrum Despite the gnashing of teeth among regulators that private equity shops are secretive and will wreak havoc if let loose on the banking industry, it's a bit ironic how opaque the regulatory process itself is.
Bank Director 2nd Quarter 2010 Deborah Scally	2010: A Game-Changing Year for Bank M&A A notable panel of M&A experts says 2010 will witness many changes in the banking landscape - among them, congressional reform, an uptick in private equity, and more consolidation.
FDIC FYI August 8, 2002	Twenty-Five Largest Banking Companies Second quarter net income dips slightly; asset quality worsens.
Fast Company March 2002 John Ellis	Life After Enron's Death Preventing another Enron means understanding what really went wrong. That means understanding transparency, opportunity, and speed...
Bank Director 2nd Quarter 2011 Jack Milligan	Cautious Optimism: Returns to Bank M&A A gradual improvement in asset quality industry wide, along with unprecedented pressure from regulators, is helping to revive the bank M&A market after three lean years -- although prices might never return to their lofty highs of past cycles.
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...