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CFO
February 1, 2003
Julia Homer |
Rule-makers The stage is set for a major shift in accounting practice.   |
IndustryWeek
March 1, 2002
John S. McClenahen |
Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely... |
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. |
| 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. |
| 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. |
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. |
U.S. Banker
January 2002 |
Trust Big Accounting Firms? Arthur Andersen, the huge accounting firm, hides behind legal technicalities to excuse itself for approving Enron's financial statements. Rather than working for shareholders and investors as it is supposed to, Andersen seems to have done whatever Enron's management wanted it to... |
CFO
Tim Reason |
On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business... |
CFO
February 1, 2003
Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
| Knowledge@Wharton |
How Foreign Firms Can Attract U.S. Investors: Overcoming 'Home Bias' There are clearly substantial benefits to foreign firms that are able to attract U.S. investors in terms of lowering the cost of capital. |
| CFO |
Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times... |
FDIC FYI
May 30, 2002 |
Financial Transparency and Regulatory Policy The importance of financial transparency and investor confidence in financial markets can hardly be overstated in the current environment... |
Real Estate Portfolio
July 2000
Richard M. Jeanneret |
No More "Hocus-Pocus" Until more guidance is provided, it is essential that companies develop their own framework for assessing reporting quality, one that promotes a common vocabulary and understanding about quality among audit committee members, senior management, and auditors... |
CFO
April 1, 2008
Alan Rappeport |
One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications. |
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? |
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. |
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. |
| Knowledge@Wharton |
The Changing Role of the CFO Companies are once again demanding hardcore accounting, financial reporting and risk-management skills. This represents a shift back to the roots of the CFO position... |
CFO
December 1, 2006
Don Durfee |
Management or Manipulation? A new survey finds that CFOs wield surprising power over reported earnings. |
IndustryWeek
October 1, 2002
George Taninecz |
Cost Accounting Undercuts Lean Switching to simpler accounting methods gives a more realistic reflection of the benefits of lean manufacturing. |
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
October 1, 2002
Julia Homer |
How Did We Get Here? Much of what happened in the 1990s also happened in the 1980s. Here's hoping we don't do it again. |
Entrepreneur
October 2002
C.J. Prince |
Big Shots Are your chances of landing a big accounting firm following Enron down the drain? |
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
December 22, 2014
Michael Blanding |
Regulators Ease Up on Companies that Generate Political Benefits Sometimes political influence is not just about campaign donations. Jonas Heese finds that companies can receive kid-glove treatment from the SEC and Medicare if they provide politically popular benefits. |
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. |
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. |
CRM
April 14, 2003
Tom Richebacher |
The Art of Customer Profitability Analysis How to remove the roadblocks to learning the true value of your customers. |
| CFO |
What Must Be Done? The experts weigh in on how to prevent future Enrons... |
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 |
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? |
Inc.
October 15, 2002
Christopher Caggiano |
A Strategic Misalliance What happens when the ideal partnership turns into a potential ethical nightmare? |
OCC Bulletin
March 26, 2001 |
Loans Held for Sale This issuance covers the accounting and reporting treatment for certain loans that are sold directly from the loan portfolio or transferred to a held-for-sale account... |
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... |
| 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. |
U.S. Banker
April 2002
Robert A. Bennett |
We've Learned Nothing Despite the Enron-Andersen scandal, little has changed, at least so far... |
Salon.com
February 20, 2002
Bryan Keefer |
Coming up Enron No matter what the issue, politicians are throwing around the name of the bankrupt energy giant in a crude attempt to score political points... |
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
Ronald Fink |
Beyond Enron The fate of Andrew Fastow and company casts a harsh light on off-balance-sheet financing... |
CFO
May 1, 2005
Kris Frieswick |
What Does Your CEO Really Know? How much do chief executives know about company finances? We asked more than 300 CFOs to rate their boss's finance IQ. |
