accruals

Do Clawback Policies Accomplish Their Desired Purpose?
Tax

Do Clawback Policies Accomplish Their Desired Purpose?

They may, but new research surprisingly suggests that clawbacks may also prompt managers to drive down their companies' effective tax rates.
By David McCann | December 16, 2019
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What Happens When the CFO Is the COO, Too?
Strategy

What Happens When the CFO Is the COO, Too?

A new academic study could dim perceptions that problems may arise when one executive holds both roles.
By David McCann | June 20, 2019
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Manipulate Cash Flow to Boost Credit Ratings?
Credit

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.
By David McCann | November 29, 2018
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