Practical analysis for investment professionals

Financial Statement Analysis


IFRS Accounting Standard Will Support Better Investment Decisions

IFRS 18 responds to investors' concerns about challenges in comparing companies' financial performance.

Rethinking the Economic Reality of Non-Cash Charges

We need to reconnect the economic implications of accounting for depreciation with goodwill amortization / impairment and other one-time charges.

ChatGPT: The Origins, the Hype, the Opportunity

For most investment managers, ChatGPT represents the starting whistle in a tech arms race many had hoped to avoid.

Machine Learning and FOMC Statements: What’s the Sentiment?

What do machine learning and natural language processing reveal about Federal Open Market Committee statements?

Tricks of the Private Equity Trade, Part 2: Leverage

The essence of maximizing the internal rate of return (IRR) lies in the total amount of leverage contracted to finance a transaction.

Dan Joldzic, CFA: Natural Language Processing in a Big Data World

"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 Disclosure: How Can External Assurance Help Build Trust?

ESG assurance must replicate the knowledge and experience of external audit while avoiding its pitfalls.

Evergrande: Not So Grand Financial Statements?

Risks can be known in advance. You just need to be curious enough.

Counting the Cost of Capital and Seeding Network-Based Accounting

Cost of capital is a tenuous concept. Charlie Munger amusingly calls it a “perfectly amazing mental malfunction.”

James H. Freis, Jr., CFA: The Rise and Fall of Wirecard

A key lesson from the "Enron of Germany": If you see something, say something.



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