Practical analysis for investment professionals

Sandra Peters, CPA, CFA

7 Posts

Biography

Sandra Peters, CPA, CFA, is head of the Financial Reporting Policy Group at CFA Institute.

Author's Posts
US Tax Reform: Three Q1 Considerations for Investors

As US companies begin to report their first quarter results, investors will need to consider the ongoing effects of the 2017 US Tax Cut and Jobs Act, writes Sandra Peters, CPA, CFA.

Managers or Analysts: Whose Tone Matters More on Earnings Calls?

The tone of analysts and managers on earnings calls can influence returns for investors. But the tone of analysts, in particular, is especially impactful for institutional investors, according to a recent study.

Audit Reports: A New Era of Enhanced Reporting

As US public companies file their 2017 financial statements, the auditor’s report looks different. To understand the changes and for context on what further adjustments lay in store, Sandra Peters, CPA, CFA, spoke with James A. Doty.

Revenue Recognition: The Bottom Line on the New Top Line

Revenue — perhaps the most important number in financial statements — and how it is calculated by nearly every public company across the globe is set to change. Sandra Peters, CFA, considers the impacts.

US Corporate Tax Cuts: Investors Should Request Companies Include Income Tax Footnote with 2017 Earnings Release

Investors need to request that the companies they invest in include the income tax footnote along with their 2017 earnings release. Sandra Peters, CFA, explains why.

US Corporate Tax Cuts: Companies Concerned about Year-End Time Crunch

Yesterday, Congress passed the tax reform bill that reduces the corporate tax rate from 35% to 21%. Tax law changes will make it into financial statements when they are signed by President Donald Trump. While the changes are not effective until 2018, they significantly impact estimates made in 2017 financial statements once the bill is signed.

US Corporate Tax Cuts: Two Boogeymen to Keep in Mind

The yet-to-be-completed US tax bill reducing the corporate tax rate from 35% to 20% and encouraging the repatriation of earnings is generally seen by investors as a positive development. But investors should be mindful of several resulting tax consequences that may decrease valuations and corporate earnings once the bill is enacted.



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