Georgia Tech

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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Beware ‘Starving’ Cyber Risk Budgets, CFOs Warned
Risk & Compliance

Beware ‘Starving’ Cyber Risk Budgets, CFOs Warned

Board involvement in cybersecurity surges, according to a new study.
By David Katz | October 16, 2015
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Accounting Rife with Estimates Haunted Toshiba
Risk & Compliance

Accounting Rife with Estimates Haunted Toshiba

The Japanese conglomerate’s woes may have much to do with percentage-of-completion accounting.
By David Katz | September 9, 2015
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Obama Cut Would Slash Deferred Tax Liabilities, Study Finds
Tax

Obama Cut Would Slash Deferred Tax Liabilities, Study Finds

But a reduction in the corporate rate would also cut the deferred tax assets — and the net worth — of some companies.
By David Katz | March 3, 2015
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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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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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