Executive Credit Crunch
The federal ban on corporate loans leaves some managers scratching their heads.
Boards are supposed to monitor top executives, but too often give them carte blanche. That's why regulators are writing stricter rules for the corporate-governance game. Plus: Finance executives sound off about audit committees in a new CFO survey.
M&A: Back to Basics?
If you think new accounting rules will make acquisitions more transparent, think again.
Hottest Seat? Audit Committee Chair
Why don't CFOs want to chair audit committees? Only their estate planners know for sure.
No More Mr. Nice Guy
A CFO survey suggests that recently passed rules for auditors may be a wise idea.
Pay for Nonperformance?
Executive compensation practices won't change until accounting rules for options are fixed.
Commercial Paper Chase
If banks have to come clean about their off-balance-sheet leverage, get ready to pay more for money.
Reining In SPEs
New rules for special-purpose entities may result in bigger corporate balance sheets.
Digital Billing: Show Me the Savings
After a slow start, banks are taking another look at electronic presentment and payment.
Tax Shelters: Will They Stand Up?
The IRS has taken a predatory stance against tax shelters. But several court decisions have altered the rules of the chase.