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  • Is Spring-loading Wrong?

    Testimony on Capitol Hill today did nothing to resolve the ongoing debate over whether spring-loading of stock options is illegal or unethical. September 6, 2006

  • Shareholders Seek Political Spending Receipt

    As the fall election season draws near, shareholders are increasing their demands for corporate disclosure of political spending. August 22, 2006

  • Hungry for More

    Reg FD has changed the way companies serve up information, leading to plenty of tension between CFOs and analysts. July 1, 2006

  • Executive Pay Prognosis: Marginal Change

    The market for senior management pay is likely to keep compensation up—even in the face of more disclosure. June 27, 2006

  • More GAAP-Tax Disclosure Recommended

    Testifying before a Senate committee, one panelist makes a strong pitch for the public release of Schedule M-3 forms. June 14, 2006

  • Lost in the Maze

    Problems with hedge accounting caused a wave of restatements in 2005. Are FASB's rules too hard to follow, or are companies simply too lax? May 8, 2006

  • Coming Clean about Bribery

    Because of their need to comply with Sarbox internal-controls rules, companies are spotting and reporting more violations of the Foreign Corrupt Practices Act. April 3, 2006

  • The Last Quarter of the Guidance Game

    More companies are deciding to issue earnings updates less frequently. March 17, 2006

  • The End of Guidance?

    Pfizer is the latest company to consider ditching earnings predictions. March 16, 2006

  • SEC Plan Could Blur Compensation Reports

    The commission's proposals on pay disclosure might hurt shareholders' ability to compare executive compensation from year to year and from company to company. March 1, 2006

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