Who Rules Accounting?

An interesting look at the dynamics involved between Financial Accounting Standards Board (FASB), Congress and the SEC, including some historical background on battles, notably the ongoing one concerning expensing stock options.

Out with the Old, Somehow

Think buying new computers is complicated? Try getting rid of the old ones.

BI: Everything Must Go

Corporate managers often feel boxed in by their own supply chains. Business-intelligence software may open them up to new possibilities.

MVPs of MVA

Which companies created the most wealth for shareholders last year? Read on.

Editor’s Note: though the rankings are topical, the description of MVA and EVA (very high-level, no nuts and bolts) is of use for those ignorant of these concepts.

The Tax Man vs. Hedonists

“A new company called Liquid Engines Inc. can’t do much about death, but corporate taxes are another matter.

At a time when technology start-ups are rare and technological innovation even rarer, this Sunnyvale, Calif.-based company plans to launch an entire suite of products designed to help companies manage financial performance. The first product, out later this month, is tax-planning software that can, Liquid Engines claims, fully … [ Read more ]

Paul Hodgson

Often, performance-based plans are a measure not of an executive’s ability to reach a specific goal, but his ability to negotiate favorable, easily attainable goals with his superiors or the board.

Goodwill to All Pieces

Are companies properly valuing and assigning acquired intangibles to business units?

New generation of human resources automation transforms HR

E-HR wants to transform human resources from a lowly cost centre into a strategic, mission-critical part of the business. What makes E-HR a potentially huge leap forward is the way in which the web allows companies to offer self-service HR applications.

Pigging Out?

Special retirement plans for top executives are becoming a target for other stakeholders.

How Audits Must Change

Auditors face more pressure to find fraud.

Will Real Options Take Root?

Why companies have been slow to adopt the valuation technique.

You’ve Got a Great Employer

How do you know if you’re working for the right company? Here are ten markers that all point to the same thing: a great workplace for finance managers.

Editor’s Note: though written about finance managers, most markers identified apply not just to the finance world

ESOPs: Split Personality

An ESOP is a retirement plan. No, it’s an ownership investment. Wait – it’s neither one.

Natural Performers

Companies are increasingly relying on natural hedges to juggle currency risks.

Doubly Blessed?

Integrating Hewlett-Packard and Compaq may have been the easy part. Can HP now beat Dell and IBM at their own game?

JV On The Rocks

Without plenty of attention and TLC, a joint venture may well run aground.