Does Asset Utilization Matter?
Companies are focusing on asset utilization to drive better share-price performance.
Fixing Finance: Work in Process
Despite the enormous costs that have been wrung out of finance department operations, CFOs have plenty of reasons to push for more process improvement.
Why Companies Suffer Large, Unexpected Credit Losses
The risk of businesses defaulting on their obligations may rise in the coming years.
Foreign-Entity Reconciliation Strategies
Aligning accounts and tracking foreign accounting standards can become unruly. Here's how to approach it.
Don’t Neglect Your Tax Department
More than half of companies do not have a long-term plan for improving tax technology — nor any intent to develop one. That's a mistake.
PCAOB’s ‘Audit Failure’ Rate Is Highly Suspect
The Public Company Accounting Oversight Board is making loose, misleading statements about the quality of public company audits.
The Role of Intuition in a World of Big Data
Running a business solely on "gut feel" is not sustainable, but neither is basing all decisions on the data.
How the Cloud Will Be Capitalized
Cloud-based software and services will be the backbone of businesses, but can lenders and investors find a way to finance the providers?
How to Engender a Performance Culture
Leading-edge CFOs understand that shaping corporate culture is an imperative of their role; indeed, culture is part of their fiduciary responsibility.
Private Companies Gain GAAP Exceptions
Final rules on two items in the FASB private-company framework — accounting for goodwill and interest-rate swaps — are due by December 31.