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SEC Inches Toward More Authority over Munis
Will chairman Cox, before his term ends this year, get his wish to make municipalities follow financial-reporting rules similar to those governing corporations? April 16, 2008
Bankers: Fair Value Is Like Throwing Gasoline on a Fire
Claiming a "mixed attribute" accounting model provides a better picture of a company's business and earnings engine, bank trade groups blast full fair value. April 14, 2008
How Long Should It Take to Restate?
Too often, companies needlessly keep investors in the dark while fixing their financials, an SEC advisory group says while offering solutions. April 9, 2008
Perfomance-Pay Disclosure: Is the Honeymoon Over?
In the second year of the Compensation Disclosure & Analysis requirements for proxies, more companies are complying. But what will happen to those that don't? April 9, 2008
The SEC's Fair Value Letters: Read Between the Lines
What was the SEC saying about fair value assumptions when it sent letters to a handful of CFOs last month? April 9, 2008
SEC Wants Firms to Explain Fair-Value Choices
In the next quarterly filing, companies should include new disclosures for valuations of assets and liabilities marked against nonexistent markets, according to commission guidance. March 31, 2008
Proposed Restatement Guidelines Draw Investor Alarm
An SEC advisory committee answers companies' prayers for tighter and clearer guidance on how to decide whether to issue a restatement, but meets resistance from investors. March 14, 2008
Investors Push Firm for Credit-Risk Data
Principal Financial Group reveals it has $996.5 million worth of exposure to bond and mortgage insurers. March 5, 2008
Are Investors Smarter than We Think?
An academic report, looking at restatements, challenges the conventional wisdom that shareholders are slow to detect overstated earnings by their companies. March 4, 2008
Investors, Directors Face Off over Exec Pay
The two groups don't agree on much when it comes to how public companies pay their top leaders. February 28, 2008