Cash Flow

GAAP and IFRS

Has Non-GAAP Reporting Become an Accounting Chasm?

Aggressive use of non-GAAP numbers is creating a crisis in how investors, analysts, and the media report financial performance and value companies.

Drew Bernstein, Marcum Bernstein & Pinchuk
September 23, 2019
Cash Management

Metric of the Month: Days Cash on Hand

Strong cash reserves help you prepare for the unexpected — whether good or bad.
Cash Management

CFOs Remain Cautious With Corporate Cash

U.S. companies have not relinquished their liquidity buffers or their habit of keeping cash in ultra-safe investment vehicles.
Cash Flow

Working Capital Scorecard: The Hard Part of Boosting Liquidity

With payables stretched to the limit, wringing more cash out of working capital will be a challenge.
The Economy

Could This Be the Recession That Wasn’t?

Even as key corporate financial indicators continue to fall, some hope may be emerging that forecasts of an impending recession will prove inaccurate.
Cash Flow

Recurring Revenue Rising

As more companies adopt recurring revenue products, CFOs try to plan for the necessary changes in processes and IT systems.
Capital Markets

Manipulate Cash Flow to Boost Credit Ratings?

The role of credit-rating agencies in determining interest costs on bank loans leaves much to be desired, a study finds.
Strategy

For Aflac, Slow Growth Means Extra Cash Flow

And for CFO Fred Crawford, investing the excess cash means weighing opportunities against the baseline return afforded by stock buybacks.
Fraud

SEC: Telecom Firm Artificially Boosted Revenue

How many schemes did telecom expense management company Tangoe have for recognizing revenue improperly and hiding its pre-tax losses?
Supply Chain

J.C. Penney Reports Sizable Net Loss, Slashes Guidance

J.C. Penney has moved from "buying to store capacity" to "buying and chasing" into demonstrated sales trends, says CFO Jeffrey Davis.
Auditing

SEC Charges Citigroup for Internal Controls Failure

A Citigroup subsidiary failed to detect fraudulent invoices and work estimates in a receivables factoring program for an oil industry provider.
Capital Allocation

Are Your Capital Allocations Strategic?

Your company’s strategy isn’t static, so your capital allocations shouldn’t be either.
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