Financial Statement Analysis
Discounted cash flow valuation offers a tempting sense of numerical clarity, but 80% of that “value” can rest on uncertain terminal assumptions. Fragile, indeed.
Big tech is spending big on AI technologies. Training and operating them has raised concerns about environmental impact. What disclosures should sustainable investors demand?
Proxy data and estimates are likely to play an important role in plugging disclosure gaps in financial institutions' Scope 3 emissions.
IFRS 18 responds to investors' concerns about challenges in comparing companies' financial performance.
We need to reconnect the economic implications of accounting for depreciation with goodwill amortization / impairment and other one-time charges.
For most investment managers, ChatGPT represents the starting whistle in a tech arms race many had hoped to avoid.
What do machine learning and natural language processing reveal about Federal Open Market Committee statements?
The essence of maximizing the internal rate of return (IRR) lies in the total amount of leverage contracted to finance a transaction.
"We are living in a Big Data World," Dan Joldzic, CFA, says. "No single analyst or team of analysts can capture all the information on their positions."
ESG assurance must replicate the knowledge and experience of external audit while avoiding its pitfalls.