Practical analysis for investment professionals

Financial Statement Analysis


Don’t Overlook Accounting Comparability

Low accounting comparability can be costly for both firms and managers.

The NMC Health Debacle: Four Red Flags?

Could the predictive models have anticipated NMC’s earnings manipulation and bankruptcy risk?

Accounting Matters: Standard Setters Weigh Goodwill Changes

The complexities of accounting for intangible assets and goodwill are not conducive to a quick fix.

The Intangible Valuation Renaissance: Five Methods

Intangible assets are increasingly critical to corporate value, and new valuation methods need to be deployed to accurately calculate their worth.

Persistence That Just Ain’t So

Do private equity presentations overstate an ability to persist?

Inflating Equity: Inflation’s Impact on Financial Statements and ROE

Inflation distorts a company’s income statement in three distinct ways, writes Gaurang Trivedi, CFA.

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.

Resolving ESG Conflicts: Important, But Not Material?

Environmental, social, and governance (ESG) issues are important, but are all of them material? California State Teachers Retirement System (CalSTRS) CIO Christopher J. Ailman discusses how he resolves investment conflicts.



By continuing to use the site, you agree to the use of cookies. more information

The cookie settings on this website are set to "allow cookies" to give you the best browsing experience possible. If you continue to use this website without changing your cookie settings or you click "Accept" below then you are consenting to this.

Close