S.L. Mintz

The Gauge of Innocence

Fraud takes many forms. Count on all of them to increase this year.

A Current Dilemma

Assets are ahead of liabilities by a disturbingly small margin in some industries.

Ex-Factors

An upstart exchange offers a new option.

A Zooming Market

Want to make quick comparisons of potential office sites? Free help is available on the Web.

The Next Wave

In hard times the last thing a company needs is legal trouble. Unfortunately, that may be just what it gets.

Goodwill Hunting

For companies mulling write-offs, economic turmoil is a terrible thing to waste.

What Goes Down Will Come Up

Fossil-fuel betas put energy risk in its place.

Things Are Looking Up

CFOs are enjoying larger pay gains than other C-level executives, for good reason.

Debt Financing 101

Plans to boost the Federal Family Education Loan Program sound good, but they may be a wash considering the fast-rising cost of a college education.

Mark-to-market’s Liability Lag

A new study of the S&P 500 finds a whopping mismatch between assets and liabilities subject to fair value.

Why Preferred Treatment Might Hurt

Treating preferred stock as a liability — as accounting standard setters are thinking of doing — would simplify financial reporting, a new study says. But it also would pummel shareholder's equity at companies that are heavy issuers.

York: A Long, Ugly, Deep Recession

Jerry York's advice to CFOs: "Watch your receivables like a hawk."
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