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The Value of an Invisible Guarantee
Feature | October 31, 2011
Better, more accurate disclosure of securitization transactions may help to reduce uncertainty about the value of financial institutions.
Hide and Seek with Earnings Management
Feature | June 24, 2011
New research suggests that Sarbanes-Oxley has increased companies' focus on cash management, resulting in camouflaged earnings management.
How Private Equity Tackles Taxes
Feature | December 30, 2010
Private equity firms sidestep earnings management, but use other aggressive tax planning practices that produce big tax savings for portfolio firms.
Accounting for Value
Off The Shelf | December 30, 2010
In a new book, Stephen Penman offers investors common-sense guidance for using accounting to get at valuation.
Valuing Intangible Assets
Feature | December 18, 2009
Look to a firm's income statement to gauge the value of its intangible assets.
A Shortcut to Earnings
Feature | May 28, 2009
Investors can look to a firm's effective tax rate to yield clues to future earnings.
Back to Basics
Viewpoints | November 25, 2008
Fallout from the financial crisis has assumed complex proportions, but its origins, Trevor Harris argues, are far less complicated.
Can Residual Income Distinguish between Earnings Growth Derived from Productivity Improvements and Investment-Driven Growth?
Research Brief | October 10, 2008
Differentiating between productivity-driven growth and investment-driven growth leads to a profitable trading strategy.
Using Fair-Value Accounting, Fairly
Feature | April 16, 2008
Doron Nissim and Stephen Penman explain why a new market-based approach to valuation may not be the best one for all industries.
Organizational Endowments and the Performance of University Start-Ups
Research Brief | April 10, 2008
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Have You Read Columbia Business?
Columbia Business School’s alumni magazine connects alumni with each other and the School; celebrates alumni milestones and accomplishments; and chronicles the impact of Columbia Business School alumni, faculty members, and students on the global business landscape.