Practical analysis for investment professionals

Standards, Ethics & Regulations (SER)

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.

How to Stand Up for Ethics

What should you do if you know or suspect that your company has undertaken or endorses unethical or illegal behavior? Lori Pizzani reports.

Top Five Articles from January: India, ETFs, and Vollgeld

What were the leading stories from Enterprising Investor in January?

Artificial Intelligence: The Next Step in Corporate Governance

With investment processes and strategies growing ever more indistinguishable, artificial intelligence (AI) can help unlock machine-aided growth while balancing human desires with what's technically feasible and financially viable, says David Townsend, CFA.

MiFID II: Seizing the Opportunity

Investment firms that seize the opportunity created by the European Union’s Markets in Financial Instruments Directive II (MiFID II) can create a much stronger value proposition for clients, writes Colin McLean, FSIP.

Where Are Fees and Expenses Not Costs?

In the often-alternative world of alternative investing, says Preston McSwain.

The Vollgeld Initiative: A Primer

Switzerland will vote on a measure to end fractional reserve banking in 2018. Known as the Vollgeld, or "Full Money," Initiative, this proposal could transform modern finance as we know it. Jason Voss, CFA, curates a helpful reading list.

Weekend Reads for Investors: Holiday Edition

Jason Voss, CFA, curates a holiday edition of Weekend Reads for Investors. Selections examine the inefficiency of bitcoin, the momentum effects of market indices, how marketers manipulate you, and more.

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.

ESG: The X-Ray of Finance

Rising interest rates will make environmental, social, and governance (ESG) factors one of the most important sources of alpha for investment managers, according to Omar Selim.

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