Harmonization of GAAP and IFRS
Two committees of the American Accounting Association have produced detailed reports evaluating the SEC’s proposal to accept financial statements prepared in accordance with International Financial...
View ArticleImpact of Accounting Choices on Performance Evaluation
Posted by Jim Naughton, co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Friday, April 17, 2009 Editor's Note: This post comes from Joanna Shuang Wu of the University of...
View ArticleDo Analysts Understand Street Earnings?
Posted by Jim Naughton, co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Wednesday, September 16, 2009 Editor's Note: This post comes to us from Chih-Ying Chen of Singapore...
View ArticleSEC Brings First Regulation G Enforcement Action
Posted by David A. Katz, Wachtell, Lipton, Rosen & Katz, on Saturday, December 5, 2009 Editor's Note: David A. Katz is a partner at Wachtell, Lipton, Rosen & Katz specializing in the areas of...
View ArticleAre International Accounting Standards-Based and US GAAP-Based Accounting...
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Friday, May 21, 2010 Editor's Note: This post comes to us from Mary Barth, Professor of...
View ArticleHow Did Financial Reporting Contribute to the Financial Crisis?
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Tuesday, July 6, 2010 Editor's Note: This post comes to us from Mary Barth, Professor of...
View ArticleNon-GAAP and Street Earnings
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Monday, November 15, 2010 Editor's Note: The following post comes to us from Mary Barth,...
View ArticleAccounting Standards and Debt Covenants
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Monday, September 26, 2011 Editor's Note: The following post comes to us from Peter Demerjian...
View ArticleManagerial Investment and Changes in GAAP
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Friday, February 10, 2012 Editor's Note: The following post comes to us from Nemit Shroff of...
View ArticleFair Value Accounting for Financial Instruments
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Tuesday, November 6, 2012 Editor's Note: The following post comes to us from Elizabeth...
View ArticleRisk Modeling at the SEC: The Accounting Quality Model
Editor’s Note: The following post comes to us from Craig M. Lewis, Chief Economist and Director of the Division of Risk, Strategy, and Financial Innovation at the U.S. Securities & Exchange...
View ArticleDisclosure of Non-GAAP Financial Measures
Posted by Noam Noked, co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Thursday, May 23, 2013 Editor's Note: The following post comes to us from David J. Goldschmidt, partner...
View ArticleThe Misrepresentation of Earnings
Posted by R. Christopher Small, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Thursday, April 3, 2014 Editor's Note: The following post comes to us from Ilia Dichev,...
View ArticleAccounting Class Action Filings and Settlements—2013 Review
Posted by John Gould, Cornerstone Research, on Saturday, May 24, 2014 Editor's Note: John Gould is senior vice president at Cornerstone Research. This post discusses a Cornerstone Research report,...
View ArticleWhose Trojan Horse? The Dynamics of Resistance against IFRS
Posted by June Rhee, Co-editor, HLS Forum on Corporate Governance and Financial Regulation, on Thursday, June 5, 2014 Editor's Note: The following post comes to us from Martin Gelter, Associate...
View ArticleHow America’s Participation in International Financial Reporting Standards...
Posted by Chris Cox, Bingham McCutchen LLP, on Wednesday, June 11, 2014 Editor's Note: Chris Cox is partner and member of the Corporate Practice Group at Bingham McCutchen LLP and president of Bingham...
View ArticleAudit Committees: 2015 Mid-Year Issues Update
Posted by Rick E. Hansen, Chevron Corporation, on Tuesday, June 16, 2015 Editor's Note: Rick E. Hansen is Assistant Corporate Secretary and Managing Counsel, Corporate Governance, at Chevron...
View ArticleSEC Charges Computer Sciences Corporation & Former Executives With Accounting...
Posted by Nicholas S. Goldin and Yafit Cohn, Simpson Thacher & Bartlett LLP, on Thursday, July 23, 2015 Editor's Note: Nicholas S. Goldin is a partner and Yafit Cohn is an associate at Simpson...
View ArticleCircuit Split on Dodd-Frank Act Whistleblower Provision
Posted by Aaron M. Katz and Eva Ciko Carman, Ropes & Gray LLP, on Wednesday, September 16, 2015 Editor's Note: Aaron M. Katz and Eva Ciko Carman are partners at Ropes & Gray LLP. This post is...
View ArticleOmnicare in Action: City of Westland Decision
Posted by Aric H. Wu, Gibson, Dunn & Crutcher LLP, on Thursday, October 15, 2015 Editor's Note: Aric H. Wu is a partner at Gibson, Dunn & Crutcher LLP. This post is based on a Gibson Dunn...
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