1173 Posts Found

A survey of the UK investment community shows that today’s regulatory reporting model is failing to make visible some of the most basic building blocks of good financial reporting.

Content: Article | Author: Alison Thomas | Source: European Business Forum (EBF) | Subjects: Accounting, Finance

Microsoft Excel allows users to create their own user-defined functions. These functions can be used just like any built-in function already available in Excel. Here’s how you create one.

Content: Article | Author: Mark Kaelin | Source: TechRepublic | Subjects: Finance, Productivity / Work Tips

A changed competitive landscape calls for a different business model.

Content: Article | Authors: Andreas Beroutsos, Neil Harper, Richard N. Foster | Sources: CFO Publishing, McKinsey Quarterly | Subjects: Finance, Industry Specific | Industry: Finance / Banking

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CFOs are interested in the many new technologies being pitched to them, but are they really trapped in spreadsheet hell?

Content: Article | Author: Don Durfee | Source: CFO Publishing | Subjects: Finance, IT / Technology / E-Business

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An effective leasing strategy requires the right combination of software and business processes.

Content: Article | Author: Samuel Greengard | Source: Business Finance Magazine | Subject: Finance

Eventually everything shows up in earnings and cash flow, but it shows up late.

Content: Quotation | Source: Knowledge@Wharton | Subjects: Accounting, Finance

A staggering proportion of enterprise value does not depend on current operations, but rather on expectations concerning growth opportunities-what Accenture calls future value. Much of that future value depends, in turn, not on the resources (assets) that traditional accounting practice handles well-i.e. the monetary and physical assets-but on the resources it hardly handles at all-such as, intangible and intellectual capital. Many of the most successful … [ Read more ]

Content: Article | Authors: Göran Roos, John J. Ballow, Michael J. Molnar, Roland Burgman | Source: Accenture | Subjects: Finance, Strategy

Bonds are a tried-and-true method of raising capital, but that doesn’t mean they’re dull. Here’s how smart businesses are using the bond markets to get the best prices on their borrowing.

Editor’s Note: a bit dated (2000) but offers a good look at the concept for those without any background…

Content: Article | Author: Richard H. Gamble | Source: Business Finance Magazine | Subject: Finance

The debate as to the merit of behavioral finance is a hot one. Brav, Heaton, and Rosenberg discuss the debate over behavioral finance and conclude that neither side is totally correct. [FinanceProfessor.com Annotation]

Content: Article | Authors: Alex Rosenberg, Alon Brav, James Heaton | Source: Social Science Research Network (SSRN) | Subject: Finance

This site provides exchange rate data for any year or range of years between the United States dollar and other currencies. Time periods covered vary for different countries, but generally cover the early 1900s to 1999. Also presents descriptions of changes in currency units for countries throughout the world, a list of sources, and links to related sites. Part of the Economic History Service. [LII … [ Read more ]

Content: Online Resource | Sources: Economic History Service, EH.net | Subjects: Finance, History

Whether the plan is to turn fx into a profit center or simply reduce its cost, companies are applying new approaches that help them meet their currency management goals.

Content: Article | Author: J.B. King | Source: Business Finance Magazine | Subjects: Finance, International

What killed the CAPM? While there may not be enough evidence to pronounce a court sentence, a leading candidate is the inflation illusion. Cohen, Polk, and Vuolteenaho “show that an implication of this joint hypothesis is that the security market line (the relation between an asset’s average return and its CAPM beta) is steeper [i.e there is a larger risk premium] than predicted … [ Read more ]

Content: Article | Authors: Christopher Polk, Randolph Cohen, Tuomo Vuolteenaho | Sources: FinanceProfessor.com, Social Science Research Network (SSRN) | Subject: Finance

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No doubt many of you (myself included) will dutifully report to our students that the historical average return for large stocks is about 12% which corresponds to a risk premium of around 8%. (keeping math simple 😉 (see virtually any investment text for these numbers)) However, Dimson, Marsh, and Staunton report that this is probably an overly optimistic number. Not because the expected … [ Read more ]

Content: Article | Authors: Elroy Dimson, Mike Staunton, Paul Marsh | Sources: FinanceProfessor.com, Social Science Research Network (SSRN) | Subjects: Finance, Industry Specific | Industry: Investing

Studies show a positive link between a company’s environmental performance and its bottom line. And investors are recognizing that companies that significantly improve their management of environmental risk tend toward financial stability. Why then do some finance executives cling to a reactive, compliance mentality when it comes to environmental issues?

Content: Article | Author: Shari Caudron | Source: Business Finance Magazine | Subjects: Finance, Social Responsibility (ESG)

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I think finance executives need to step back a bit and reassess each of the different ways that they can add value. When they do, they’re likely to see that the best path to becoming a true business partner cuts through the terrain of decision support, analysis, planning and performance management. Finance must offer its insights at crucial points in the organization in a way … [ Read more ]

Content: Quotation | Source: Business Finance Magazine | Subject: Finance

S-Corp? C-Corp? LLC? Partnership? Proprietorship? With so many choices of organizational forms, it pays to do your research before making the plunge. In the Journal of Financial Planning, Opiela discusses the choice of organizational form with financial planners. Very good! [FinanceProfessor.com Annotation]

Content: Article | Author: Nancy Opiela | Source: Journal of Financial Planning | Subjects: Entrepreneurship, Finance