Accounting & Tax
Credit & Capital
Risk & Compliance
Risks Building for Energy MLPs
Master limited partnerships rely heavily on the debt and equity markets, as well as the enthusiasm of retail investors.
‘Small’ Companies May Be Free of XBRL
A bill with broad bipartisan support would apply to public companies with less than $250 million in revenue.
Do Performance Incentives Backfire?
New research suggests that they can, but whether they do or not, they're tricky tools.
Fed Official Calls for Timely Data-Breach Disclosures
Retailers and other players in the payments system should have to follow the same standards that banks do, says Daniel Tarullo.
PCAOB Abandons Auditor Rotation
The audit watchdog's three-year pursuit of a rule to boost auditor independence has ended, says chairman James Doty.
Obamacare May Push More to Work Less
The Affordable Care Act may have Americans working fewer hours, by choice.
Human Capital & Careers
One CFO, Two Companies
Two credit unions are sharing a chief financial officer, part of an effort to cut expenses and attract better talent.
Global Banks Struggle to Report Counterparty Risk
Large financial institutions still have trouble accurately identifying and reporting their counterparties on derivatives contracts.
Banking & Capital Markets
Women-Led Hedge Funds Earn Higher Returns
Over the long term, women-controlled hedge funds have produced higher returns for investors. But finance is still a men's club.
Business Investment Driving Loan Demand, Say Bankers
Top commercial bank executives forecast brisk corporate lending in 2014.
Low Taxes Buttress GE Earnings
The tax advantage stemmed from GE's flotation of a majority stake in its Swiss consumer credit operation.
General Motors Hoists Company Insider to CFO
Chuck Stevens had been finance chief of the General Motors North America unit.
Subscribe to get CFO's reporting in your inbox