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Rising Risk: Accounting Shenanigans and Alternative Investments

CFA Institute

The next crash may unearth accounting scandals to rival those of Enron and WorldCom, says Sebastien Canderle.

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Accounting Matters: Standard Setters Weigh Goodwill Changes

CFA Institute

The complexities of accounting for intangible assets and goodwill are not conducive to a quick fix.

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The NMC Health Debacle: Four Red Flags?

CFA Institute

Could the predictive models have anticipated NMC’s earnings manipulation and bankruptcy risk?

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Don’t Overlook Accounting Comparability

CFA Institute

Low accounting comparability can be costly for both firms and managers.

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The End of Accounting? Sustaining Financial Reporting

CFA Institute

The explanatory power of the financial information reported to investors for market valuation has plummeted in recent decades.

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Impact-Weighted Accounting: The Missing Ingredient?

CFA Institute

Can Impact-Weighted Accounting (IWA) help unlock ESG Alpha for investors?

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How Alpha Hides in GAAP Accounting: Return on Equity

CFA Institute

You can find significant alpha in the mechanics that drive GAAP accounting.

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