Charles Mulford

Could This Be the Recession That Wasn’t?
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.
By David McCann | March 1, 2019
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Tax Reform’s Success Hangs On Capex, Expert Says
Corporate Finance

Tax Reform’s Success Hangs On Capex, Expert Says

If the U.S. Tax Cuts and Job Act doesn’t push companies to invest more in capex, a “stagflation scenario” could ensue.
By David Katz | February 2, 2018
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Deferred Taxes Could Drive Big Earnings Swing
Tax

Deferred Taxes Could Drive Big Earnings Swing

The new tax cuts will make winners out of companies with big deferred tax liabilities and losers of those with large tax assets, an expert forecasts.
By David Katz | December 22, 2017
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CFOs Pump Out Free Cash Flow
GAAP and IFRS

CFOs Pump Out Free Cash Flow

But big, public, non-financial companies are generating cash partly by cutting capex, study finds.
By David Katz | July 14, 2017
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What’s Behind Financial Statement Placement Order?
Financial Reporting

What’s Behind Financial Statement Placement Order?

The order in which a company presents financial statements may present clues about how it wants to be viewed by investors and analysts.
By David McCann | March 13, 2017
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The Cash-Flow Clash
Financial Reporting

The Cash-Flow Clash

After years of neglect, cash-flow statements get FASB’s attention.
By David Katz | September 7, 2016
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With Focus on Revenue, FASB Eyes Nonfinancial Assets
GAAP and IFRS

With Focus on Revenue, FASB Eyes Nonfinancial Assets

FASB launches a proposal to fill in gaps in its revenue recognition standard.
By David Katz | June 29, 2016
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Revenue and Profit Declines Reveal ‘Weak and Sputtering Recovery’
Supply Chain

Revenue and Profit Declines Reveal ‘Weak and Sputtering Recovery’

Median revenue for 3,000 companies has dropped 8% since December 2012.
By David Katz | July 23, 2014
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Flat Capex Weakens Economic Recovery
Risk & Compliance

Flat Capex Weakens Economic Recovery

Although revenues are finally rising, companies haven’t increased capex in a year, a cash-flow review finds.
By David Katz | April 23, 2014
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Tax Rates: the Haves and Have Nots
Tax

Tax Rates: the Haves and Have Nots

Comparing corporate tax rates can be hard, given all the tax terminology that's out there. But a new study reveals what real rates companies are paying.
By Kathy Hoffelder | April 17, 2013
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Free Cash Margin Slows, Economy Grows?
Management Accounting

Free Cash Margin Slows, Economy Grows?

Free cash margin drops as corporate spending rises.
By Kathy Hoffelder | October 8, 2012
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What Slowing Economy? Free Cash Margins Say Otherwise
Management Accounting

What Slowing Economy? Free Cash Margins Say Otherwise

Some U.S. companies have lower free cash flow these days, but it&spamp;rsquo;s for a good reason.
By Kathy Hoffelder | August 9, 2012
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Key-Person Insurance: A Cash-Flow Caveat
Risk Management

Key-Person Insurance: A Cash-Flow Caveat

Classifying premiums paid on company-owned life insurance policies as an operating use of cash can distort operating and free cash flows, says a new study.
By David McCann | May 15, 2012
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Key-Person Insurance: a Cash-Flow Puzzle
Risk Management

Key-Person Insurance: a Cash-Flow Puzzle

Classifying premiums as an operating use of cash rather than an investing use can distort reported cash flow and free-cash flow. But GAAP is silent.
By David McCann | April 4, 2012
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Capex, Inventory Spend Squeeze Cash: Study
Management Accounting

Capex, Inventory Spend Squeeze Cash: Study

Companies are starting, in the smallest of ways, to increase their outlays on inventory and plant and equipment.
By David Katz | July 27, 2011
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