Accounting & Financial Analysis News 1

• 2007 Q-1 Marks First Quarter Accounting for Uncertain Tax Positions Becomes Effective
• A Look at the Challenges Before the Indian IT Industry
• A classic and unique case of restatement of accounting results
• A Corporate Governance Deficiency Disclosure at Infosys
• A Look At The Beneficial Spinoffs of SARBOX
• A Look At The Fair Value Debate
• A Twist to the Options Tale - No Backdating Involved
• A better (=lower?) estimate of stock option expense?
• A change in strategy or mismanagement with investor money
• A Funny Thing Happened On The Way To Convergence
• A heckuva consulting gig for former FEMA head
• A Possible Downside to Share Buybacks
• A Regulator's View On SarbOx
• A Wal-Mart Industrial Bank: Threat or Menace?
• Accounting changes can impact equity compensation
• Accounting Errors Drive Support for SOX Section 404
• Accounting Standards will Converge in a Flat World
• Actuarial Estimates are Bell-Shaped Curves
• Advantage NYSE, Nasdaq and LSE as Indian Companies Raise Capital
• Adverse Tax Consequences of Option Backdating Becoming More Evident
• AIG - The Risk Factors in The Welcoming Indian Environment
• AIR INDIA TO RAISE $ 1.1 BILION TO ACQUIRE BOEING AIRCRAFT
• All in the family at Pilgrim's Pride
• AMARANTH - THE POSSIBLE EFFECT ON OTC COMMODITY REGULATION WORLDWIDE
• AMARANTH - THE HEDGE FUND RISK LEVERAGING EFFECT
• An audit without a deadline
• An easy to understand presentation of Internal Control over Financial Reporting
• Another Example Of Internal Controls Not Working
• Another Microtune
• Apparently the NYSE has been reading the articles about new listing rates
• Apple Computers - 10K Filing - Stock Option Practices - Unanswered Questions
• Apple: Jobs in Jeopardy?
• APPLE: JOBS KNEW ABOUT STOCK OPTION BACK DATING
• Are you thinking backdating was a good thing? Think again.
• As the debate on outsourcing continues, Indian companies are gaining market share through acquisitions
• AUDIT COMMITTEES: FORM OVER SUBSTANCE
• Audit Committees: Still Searching For Accountants
• Auditors on the defensive worldwide
• Auditors on the Defensive Worldwide - II
• Backdated Options and Volatility
• Backdating Body Count Update
• Backdating From Way Back
• Backdating Gets Political Airplay
• Backdating Stock Options
• Backdating: blame it on the auditors?
• Bad Loans & Big Numbers
• Balm in Gilead?
• Bank of America trips on Hedge Accounting
• Bank of New York Mellon - Global Synergy - Growing Financial Disintermediation leads to Securities and Banking Business Merger
• Bank of China’s IPO
• Bank of New York Mellon - Hedge Fund Strategies - Financial Disintermediation - Merger Rationale
• Banks Don't Backdate?
• BARNES & NOBLE – STOCK OPTION BACKDATING INVESTIGATIONS
• Big U.S. retailers cut back on key non-GAAP disclosure
• Blockbuster is not out of the woods yet
• BOEING GIVES A FILLIP TO INDIAN AVIATION AND IT SECTORS
• Bond Demand Influenced by Pensions
• Book Values are Going Down
• Breakdown of the costs of being a public Company
• Building and related industry slowdown
• Building Successful Corporate Ethics Programs
• Business as usual
• Buybacks
• Buybacks and Options, A Recipe for Fraud?
• Buybacks Do Not Create Value
• Buybacks do not equal value creation!
• Capital Markets and Banking Evolution - Emerging Trends, Threats and Syndromes
• Capitalizing Operating Leases is not GAAP
• Carbon Credits - The new confusing investment instrument
• CEO's start to feel the Stock Option Heat
• Chairman Cox Testimony: Where Effectiveness Will Matter
• Changing Scenario of Foreign Direct Investment in India
• Changing lease accounting effects
• Cheap Registration means Cheap Stock
• Chinese Alternative to Sarbanes-Oxley: Ready, Aim, Fire!!!
• Citigroup and its Regulatory Problems
• Citigroup expands its exposure to the Indian mortgage market
• Citigroup finds Investment Opportunities in India and Other Markets
• Clarification to 404 could spell better guidance and cost control for companies
• Classifying Investment Cash Flows: Much To Do About Nothing
• CNOOC learned a valuable lesson after losing its bidding-war with Chevron.
• Cognos Focuses on Execution Now that the SEC Inquiry is Over
• Collaterized Debt Obligations, Hedge Funds and the Looming Liquidity Crises
• Coming Attraction: Lighter Weight Auditing Standard 2
• Commissioner Atkins Misses the Boat on Spring-Loaded Options
• Commissioner Campos: Listen Up, Directors!
• Component Outsourcing - The Right Way to Revive Ford? Maybe
• Convergence of SFAS 130 and IAS 1 on Presentation of Financial Statements
• Convergence of US GAAP and IFRS Principles Starts
• Convergence of Accounting Standards: Resistance to Change
• Corporate Companies would benefit from their executives focusing on real issues rather than managing
• Corporate Jets: What Analysts Should Know
• Countering Conventional Wisdom on SOX Costs
• Credit Derivatives - The Changing World of Investment Instruments
• Credit Derivatives - The Downside Risks
• CSK: Where Internal Controls Mattered
• Curious development at Immucor
• D&T's Chief On Auditing Competition
• DA! You must be dumb, blind and stupid
• Delinquent Mortgages - A Hedge Fund/Private Equity Opportunity - Can We Expect New Products
• Dell's Ordeals
• Derivative Regulation - The Halloween Effect on Derivatives
• Derivatives and Hedge Fund Regulation - The Cross-Border Regulatory Quest
• Derivatives and Hedge Fund Regulation - SEC - The Insider Trading Rigmarole
• Derivatives and Hedge Fund Regulation - The Risk Modelling Conundrum
• Derivatives and Hedge Fund Regulation - The Uncontrollable Factor
• Derivatives and Hedge Fund Regulation - Confused Codes and Risk Models
• Derivatives and their effect on Financial Statement Revisions
• Derivatives in India - The RBI gets Protective to its Own
• Derivatives - The Changing World of Corporate Finance
• Derivatives, Hedge Funds and Investments Banks - Risk and Gyrations
• Despite Protests, FASB Will Not Defer Effective Date of New Tax Accounting
• Diebold's SEC Inquiry
• Different reports, different numbers…but the bottom line doesn’t change, private investment is on the rise
• Directors' Wallets Increasingly At Risk!
• Dissent on the FASB/IASB Convergence Project
• Distinguishing Three Methods of Fraudulently Timing Stock Options
• Do buybacks really create value?
• DO SHAREHOLDERS BENEFIT FROM BUYBACK PROGRAMS?
• Does exec comp affect credit risk?
• Does the SEC Enforcement Effort Benefit from SOX?
• Don’t be quick to judge acquisition strategies…but be clear on intentions
• Don't Mess with TXU
• Doomsday for Retailers
• Doral Settlement: Reminder Of Fair Value Pitfalls
• Double edged sword for SOX and small companies
• Early Consequences: ACS' Backdating Catch-up
• E-Commerce isn’t a new ballgame, but the limits and rules are now understood
• Economic Calm Before the Storm Due to Entitlements
• Effect on Foreign Investors of recent changes in Indian taxation
• Electric Utilities: Reg? Dereg? or Rereg?
• Enchanted PCAOB - SOX - AS2 Revision - The Alice in Wonderland Effect
• Energy inflation is dramatically increasing VC interest
• Enron Lessons Learned
• ERISA and Sarbanes-Oxley Compliance: Is Your Investment at Risk?
• Error in Judgment
• ESOs: The PCAOB Takes Auditors' Questions
• Euronext merger with NYSE : The Converging Global Capital Village
• Execs annual compensation does not normally include their equity sales proceeds
• Executive Compensation Practices Claim Victim - A Indicator for Corporate Performance
• Executive Pay - The Regulatory, Disciplinary and Performance Conundrum
• EXPECTED BONANZA FOR UNIVERSITIES IN US, UK AND AUSTRALIA FROM INDIAN STUDENTS
• Factors may change return thresholds, but don't forget the underlining assumptions
• Fannie Mae: Part Of The Way Home
• FAS 123R surprise: a new look at getting the most from equity incentives
• FAS123R and Cash Flow Statement
• FASB PROPOSES SIGNIFICANT CHANGES IN ACCOUNTING FOR FINANCIAL ASSETS AND LIABILITIES
• FASB on Pensions - there's more than meets the eye
• FASB to Consider Deferral of New Tax Accounting for Uncertain Tax Positions
• FASB/IASB Convergence Project : Qualitative Characteristics of Decision Useful Financial Information
• FASB: Phase 1 Of Benefits Project To Hit Now
• FASB's Postretirement Benefit Plan Changes Not Derailed
• FASB's Proposed Pension Standard - The Ultimate Case Study
• Federal prosecutors investigate the timing of option grants
• FIN 48 - The Effect on Corporate Security Ratings
• FIN 48 -The Implications for Tax Provisions in Statements of Financial Position
• FIN 47 Sneaks Onto The Scene
• FIN 48 - TERTIARY SPINOFF EFFECTS
• FIN 48: New tax(ing) accounting: Overview and some likely effects
• Financial Disintermediation, Hedge Funds, Credit Derivatives and Converging Global Financial Markets
• Financial Analysis: Understanding the impact of new pension disclosures
• Financial Disintermediation and Capital Markets - Changes in the Offing Worldwide?
• Financing through Intellectual Property Receivables
• First Data: A Derivatives Restatement
• Ford - Borrowing $18Bn to Lose $17bn - Does it make Sense?
• Ford - The Changing Motor RoadShow
• Ford - The Marketing Way Forward
• Ford and GM - Fighting Competition - They Should Compete With Themselves
• Ford Re-does Some Derivatives
• Formal investigation for Pantry Inc.
• Funding status is not the whole story
• FUTURE OF ETHANOL PRODUCTION BUSINESS
• General Counsel in the Hot Seat - Who's Next?
• Global Energy Needs and Ethanol
• Global Securities Markets and Corporate Profits
• Global Growth maybe slowing, but its better than domestic growth
• GM - Is the Company Going to Really Reinvent Itself
• GM's Pension Fund Performance for 2005?
• Gran Vitesse? Quel Dommage!
• Grant Thornton Supports Lease Accounting Overhaul
• Gray Power - Economic Implications
• Great analysis of the market, but article misses competitive landscape
• Great article from the tax conscience acquirer view
• GREENSPAN FAVOURS CHANGES IN SOX
• Guilty until Proven Innocent?
• Health Care Accounting - Financial analysis issues
• Hedge Fund Regulation - Offshore Banking - The Challenge and Opportunity
• Hedge Fund Regulation - SEC - Insider Trading and the Integrity of the Marketplace
• Hedge Funds - Going Public - The smokescreen dissolution
• Hedge Fund Regulation - A Clarion Call
• Hedge Fund Regulation - The Pension Risk Factor and Social Security Conundrum
• Hedge Funds - Financial Disintermediation - Citadel - A Look into Hedge Fund Operating Costs
• Hedge Funds - Regulation Enroute - A Sneak Peek
• Hedge Funds - Systemic Risk Containment and a Look at Some Views of the US Fed
• Hedge Funds - The Cautionary Signals
• Hedge Funds Need Money
• Herley Industries: Please Do Not Send Experts
• High increases in tech spending does not mean uptick for all tech companies
• Hitting the 404 enhancement nail on the head
• Housing market is in bad shape
• How Stock Repurchase Programs Create Economic Value for Shareholders
• I Love Leases to Pieces
• i2 Technologies Long Journey
• ICBC’s IPO: Rekord-Börsengang in China
• If it’s too expensive to build it, buy it
• If you make me account for it I won’t do it: Consideration of the change in pension accounting
• Impending Homebuilder Impairment Charges Make Bad Situation Worse
• Implications of the backdating scandal for compensation reform
• In the private equity market, who owns you helps determine your success
• India Government Policies Lead to declining stock values
• India Government Proposes New Pricing Formula for Medicines
• India Government Proposes to Make Investing in India Still More Taxing
• INDIAN IT COMPANIES ON A HIGH
• Indian Banks - The Effects of Confused Monetary Policy
• Indian Economic Policy - SEZ - India Does Not Like Anything Which Works
• Indian Economic Policy - SEZ - Contours of the Confused Debate
• Indian Economic Reforms - The Evolving Regulatory Framework for Companies
• Indian Economic Reforms - Changes in the Power Sector
• Indian Economic Reforms - The Banks Have Their Own Voice
• INDIAN GOVERNMENT PROPOSES TO MAKE INVESTING IN INDIA TAXING
• Indian Property Listings - The Lurking Hidden Risk Factors
• Indian Reforms Continue - FDI Simplification on the cards
• Indian Foreign Acquisitons - The Cost, Quality and Regulatory Conundrum
• Indian Government encourages IT with changes in SEZ rules
• India's Growth Story - The Dampening Human Resource Constraint
• INDO US TAX TREATY - TAXABILITY OF TRUST INCOME IN INDIA
• Information Overflow - The Many Facets of Financial Reporting
• INFOSYS AND ITS EXPANSION PLANS
• INFOSYS TO CONSIDER BONUS STOCK ISSUE TO STOCKHOLDERS
• Innocent accounting errors could open other doors
• Insiders Catch a Break
• Institutional Investors and Side Pockets
• Intuit's Conclusion & The Pace Of Backdating Investigations
• Is this the end of the Indiabull run on the stockmarkets?
• Is Bed Bath & Beyond Beyond Its Backdating Past?
• Is daily revenue recognition calculations going too far
• Is NutriSystem Really Just a Bloater?
• Is swift moving self-governance beneficial?
• It does not smell right
• It may not be all bad
• It’s only rational to want to make better decisions
• JET AIRWAYS ALL SET TO DOMINATE INDIAN CIVIL AVIATION
• Jet Airways (India) maintains profits through financial engineering
• KB HOME – STOCK OPTION BACKDATING INVESTIGATION
• Kyoto Protocol - Carbon Trading - The New Industrial Currency
• LBOs Suits and Elections
• Lease Accounting and effect on Credit Rating
• Lease Accounting - How Soon and How Far the FASB Revamp
• Lease Accounting Changes Lurch Forward - A Bit
• Lease Accounting Changes Should Benefit All.
• Lease reform: good riddance to bad accounting and bad characters
• Leave P&L ratios for true net equity value
• Less Inventory Equals Less Sales, butr more profit
• Lessons From The ESOP Backdating Saga
• Leveraged Leases - The FIN 48 and FSP FAS 13-2 Effect
• Long Overdue Tightening Down on Loss Contingency Recognition
• Lucent - Watch Out for Lucent's Pensions
• Lucky Strikes: The Conference
• M&A pitfalls, the title is correct but story misses the point
• M&A strategies run deeper than the press headlines
• MAJOR CONTRACTS IN THE OFFING AT POWER GRID PROJECTS IN INDIA
• MANY “OPERATING” LEASES TO GO ON THE BOOKS…ITS ABOUT TIME!
• Market Reacts Weakly over Stock-Option related Restatements
• MAY COMPANY ACQUISITION
• Mercury: Becoming Less Murky
• MICROSOFT SPEARHEADS THE SPREAD OF IT LITERACY IN RURAL AREAS
• MICROSOFT STRUGGLES TO KEEP UP WITH ONLINE BUSINESS MODELS
• MOLEX: Not Again!
• Monsanto's Indian Troubles Escalate
• Monster Joins The Long-Look-Back Crowd
• Morgan Stanley Strikes Back! Firm returns to the private equity market
• MXIM: A Classic Example of “Pro-forma” Treatment Under SFAS 123R
• New FASB and IRS requirements will give companies a taxing time
• New US Transfer Pricing Rules - The Effect on Corporate Profits
• New Debt, Investors and the Rating Agencies
• New Effort To Reduce SOX
• New Leasing Rules Not Likely
• No ifs and or buts - Round 2
• No ifs or buts, backdating is nothing but bad news
• No one wins when the truth isn't reported
• Not meeting expectations is common for the M&A field
• Now It's Full Employment for Actuaries
• Occasionally the strategy calls for additional funding requirements
• Of Taxmen, Shelters and Privacy
• Old methods are too broad, but new method is unproven
• One bad apple does not spoil the applecart
• One more time: FAS123R and the effect on cash flow statement
• One Public Utility IPALCO, made it work
• OPERATING CASH FLOW MANIPULATION VIA ACCOUNTS PAYABLE
• Option Backdating: Is The "Steady Drone" Beginning?
• Option Dating Manipulation - Recent Study Suggests a Significant Number of Companies Guilty
• Option Daze
• Options Backdating - A brief look at the PCAOB Audit Risk Alert
• Options Pricing - The Fraud Conundrum
• Options Backdating - Ongoing Imbroglio - Possible Effects on Executive Compensation and Audit Practices
• Options Backdating – The “Scandal” That Just Won’t Go Away (and Continues to Escalate)
• Options Backdating – The “Scandal” That Just Won’t Go Away (continued)
• Options By-product: Special Committees
• Options Exams: Beyond Tech & Health Care
• OSI Partners Buyout Contradiction
• Other avenues besides Nasdaq to consider
• Other exit strategies besides IPO
• PCAOB Chief: On SOX Costs & Capital-Raising
• Pension accounting: it’s political, not technical
• Pension Accounting: The simple need to disclose reality
• Pension Deficit Distraction
• Pension Freezes: Not A New Ice Age Yet
• Pension Risk and Shareholder Value
• Pensions - The need for US GAAP to equal economic reality
• Pensions Are Nothing Compared to Health Care Costs
• Pensions Costs in the U.K. and what it means for U.S. stocks
• Pensions, Tax, Convergence and the SEC Considered
• Pensions: The Continuing Cold Front
• PEPSICO INDIA HOLDINGS REPORTS A REDUCED LOSS
• Personal Financial Data and its relevance to Fraud in relation to the Indian BPO Sector
• Phantom of the Opera - Stock Options, Fictitious Accounts and the Money Trail
• Pitfalls for Monsanto Cotton Seeds in India
• Positive Rumblings
• Possible M&A Activity in European Drugs Distribution
• Pricing an M&A candidate can be full of assumptions and pitfalls
• PROBLEMS AT DELPHI HAUNT GENERAL MOTORS
• Progress on the Road to Converging Accounting Standards
• Progress/Regress
• Proposed change in pension accounting and its consequence
• Proposed Fair Value Standard: A Step Back Toward Reducing Complexity?
• Proposed KKR Fund May Effect Other Investment Areas
• PwC/Hertz/SEC
• Q & A on Options and the Backdating Scandal
• Rational is as Rational Does
• Raytheon's Unruliness
• Ready or not, lease accounting is going to be reformed
• REAL ESTATE BOOM SPAWNS A MASSIVE INDIAN IPO
• Reasons for outsourcing depends on the company's needs
• Recent developments with Offshore Labor Cost Savings
• Recent VC market showing signs of strength, but not in IPO market
• Red-Hot Smoking Beta
• Reimagining History At UNH
• Reimagining History At UNH: Part 2
• Reliance, Walmart and the Evolution of the Indian Retail Sector
• Representational Faithfulness, Substance Over Form and the Confusion of Principles and Rules
• Restatement at UnitedHealth due to Options Timing
• Restatments likely due to proposed pension reporting change
• Revenue recognition principles compared under US GAAP, IFRS and Indian GAAP
• Revenue recognition: things are seldom what they appear to be
• Rules vs. Principles
• SAB 108: Will It Trigger Restatements?
• Say Hey for M&A
• SBI LOSES GOODWILL ON ACCOUNT OF STRIKE
• Sears, The Retailer That Once Was
• SEC Hints at New Disclosure Requirements For Options
• SEC BARS MARTHA STEWART FROM BOARD ROOM & CEO ROLE
• SEC LIKELY TO PASS ON PAST INCIDENTS OF STOCK OPTION SPRINGLOADING
• SEC: Merry Christmas to Small Public Companies
• SEC’s Official Stance on “Smaller Companies” and SOX 404 – No Free Pass
• Service Corp: Pensions Part Of Multi-Pronged Restatement
• SevinRosen’s Change of Heart Needs Further Explanation
• SEZ and Indian Economic Policy - IT and Manufacturing - Changes in The Offing - Profitability Changes in The Offing?
• SFAS 109 and FIN 48 - The Changing World of Corporate Tax Disclosures
• SFAS 123R and the Ongoing Options Imbroglio
• SFAS 123R and Option Tax Benefits: Potential for Cash Flow Manipulation Reduced, but Not Eliminated
• SFAS 13 Lessees Capitalization and Retail
• Share Repurchase usually doesn't signal economic opportunity
• Sharing Services in the UK Public Sector
• Should Companies Be Made To Disclose Confidential Tax Data
• Sick Accounting profession wants liability relief like Doctors
• Signs of a healthy, VC-owned company
• Small Companies target of Big Pharma to fill pipelines
• Small Firm Internal Controls: Slip-Slidin' Away
• SMALLER CITIES IN INDIA TO GET MORE AIRPORTS
• Smaller-cap biotech companies increasingly in demand
• So Why is it so Costly?
• Solidifying Street Guidance
• Some would argue that spring-loading is, in fact, insider trading
• SOX 404 – Additional Evidence Against Creating a “Protected Class”
• SOX 404 – The Necessary “Evil”
• SOX before the Supreme Court?
• SOX Section 404
• Sox: Competitiveness vs. Integrity
• Specialty retail turnaround
• Starbucks: "Oddball" FIN 47 Responsibility
• Still much to learn about Rule 10b5-1
• Stock Buybacks - The Control and Ownership Manifestation
• Stock Options affects Steve Jobs - Internal Controls - Authenticity of Company Documents
• Stock Options - Corporate Governance - SEC - The Moral Suasion Effect
• Stock Options, Revenue Recognition - The Computer Associates Fraud
• Stock Option Asumptions-Distinguishing the Valid From the Manipulative
• Stock Option Grants – The Games Companies Can Play
• Stock Option Grants – The Games Companies Can Play – Stay Tuned
• Stock option grants' backdating and stock prices
• Stock Options : SEC Acts on Frauds - Clairvoyance - Through the Looking Glass
• SVB Financial: A Different Spin On Backdating
• TAKEN AT THE FLOOD
• Tax Effects of Backdating
• TAX INCENTIVES ENHANCE THE ROI OF OIL PROJECTS
• Tenneco: On The Leading Edge Of The New Ice Age
• The Carbon Trading Phenomenon and the US
• The changing landscape of retail lending in India
• The Coming of Age of the Indian Retail Market
• The Cost of Internal Control Weakness on Financial Results
• The Dynamics of Indian Securities Markets
• The Effect of Carbon Trading on Global Corporate Profits and Activity
• The Effect of Labor Costs on Indian Companies
• THE EFFECTS OF THE SBI BANK STRIKE ON THE INDIAN ECONOMY
• The Enigmatic FIN 48 - Better Earnings Quality or Confusion - A Look at The Conundrum
• The ESOP Story Gets Murky
• The Evolving Direction of the Indian ITes Sector
• THE EXPANSION OF THE INDIAN BPO INDUSTRY IN THE FINANCIAL RESEARCH AND ANALYSIS AREA
• THE GLOBALIZATION OF THE INFOSYS WORKFORCE
• The Growing Competition in the Indian Banking Landscape
• The Healthy Effect of Carbon Trading on Corporate Profits and the Environment
• The Hidden and Transparent Risk Factors in Indian Securities
• The illegal consequences of stock options backdating
• THE IMPACT OF AIRPORT INFRASTRUCTURE ON THE AIRLINE INDUSTRY IN INDIA
• THE IMPACT OF INDIAN TAXES ON EXPORTS
• The impact of Transfer Pricing Tax Regulations on India Operations
• The importance of Internal Control in Entity Protection
• THE IMPORTANCE OF MERGERS AND ACQUISITIONS
• The importance of Treaty Shopping
• THE INCREASING IMPORTANCE OF NEWS ANALYSIS
• The IndiaBull Run and After - The changing face of Indian Securities Markets
• The Missing Three Quarter - Reducing the Cost of SOX Compliance
• The Ongoing Restatement Financial Statement Carnival
• The Pressures and Troubles for Monsanto Seeds in India
• The Quagmire of Pension Accounting
• The Red Herrings in Infosys's Consistently Brilliant Results
• The Sweet and Sour effects of SOX
• The Age of Nemesis for Corporate Chieftains
• The Auditors' Idea
• The Backdating Bug Bites More Execs
• The commissioner’s conclusions don’t pass the smell test
• The Continuing Life of LIFO
• The Cost of Backdating
• The difficulties of converging IASB and FASB
• The effect of Service Tax on Indian Exports - A look at the recent amendments to the rules
• The Emerging Carbon Credit Market in the US - The Economics of the Kyoto Protocol
• The Future of Sarbanes-Oxley
• The GAO Visits The Restatement Zoo
• The implications of China's lending rate increase on April 27, 2006
• The Law on Unintended Consequences!
• The length of Investment can determine the peak in gains
• The Market and the MCI Fraud
• The new pension accounting is here, and it’s a big step forward
• The PCAOB on Deloitte
• The PCAOB Report on PwC
• The real world on continuous auditing initiatives
• The Reality of Accounting Standards - Political and Economic Challenges
• The Reality of Accounting versus Economics - Pensions
• The reason behind expanding into new investment fields
• The rumors of Jones demise may be greatly exagerrated
• The search for the next target of backdating continues
• The SEC's Ongoing Battle Over Cash Flow Manipulations!
• The Tough Slog Of Backdating Investigations
• The value of Business Alliances
• The value of Intellectual Property
• There is indeed more than meets the eye on leases
• Three Questions On Options Backdating
• Timing of option grants - Effects
• Transfer Pricing Issues - A headache for MNC's in India
• Transfer Pricing - The Growing Global Headache for Companies
• Troubles for Monsanto Seeds in India
• Trying to Quantify Psychology
• U.S.-based analysts need to know IFRS too
• Understanding Risk in Pension Plan Investing
• Understanding the Risk in Pensions - Financial Analysis
• UNIFIED ACCOUNTING STANDARDS - TOWARDS A UTOPIAN DREAM
• Unions - The Challenge to Indian IT Sector Productivity
• Upside down it is indeed
• Value Realization: When Value Creation Just Isn't Enough
• VITESSE vs. KPMG?
• Walmart Enters India - Reforms Continue
• Warmhoeven On The SEC's "Witch Hunt"
• Watch out for Lucent - Be sure you understand how Lucent reports earnings
• Weak Governance Contributes to Backdating of Executive Stock Options
• Wendy's Buyback is a Good Move
• What Amaranth Advisors Did Not Learn From Barings Bank
• What are you doing with my money?
• What can the market infer from Corporate Insiders' Prepaid Variable Forward Contracts?
• What exactly is Shared Services and how best to ensure success?
• What might repurchases signal?
• What You Don't Hear About The New Exec Comp Disclosures
• When Early Isn't Better
• Where FIN 47 Mattered
• Which Witch for High Tech Options
• While VC funding holds steady, look at the trend to see where the money is moving
• Who is in charge of the Accountants?
• Who's the next target of backdating investigations?
• Why exit strategies don't always work as planned
• Why Investors Should Care About FASB's Pension Project
• Will the SEC effectively combat spring loading in Stock Options
• WILL THE SEC EFFECTIVELY COMBAT SPRING LOADING IN STOCK OPTIONS - AN UPDATE
• Will the SEC go slow on Options Backdating and Springloading
• Will Aether’s Tax Loss Assets “Ever” Be Realized?
• Will it be a bloody lip soon?
• Will large-cap biotechs continue to grow?
• Will/should smaller public companies get SOX 404 relief?
• With all due respect, Mr. Pugh misses some points
• Without Relief, The Accounting Profession Will find It Hard To Embrace Standard Harmonization
• XM Radio's Fuzzy Signal
• YOUTUBE GOOD DEAL FOR GOOGLE
• Zales in Crisis: Initial Thoughts From a Former SEC Accounting Official