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News Archives

The Baltimore Sun

Options are nice for recipient, but a cost for the stockholder (4/10/02)

Accounting Triage: How To Fix The Industry In The Wake Of Enron (2/18/02)



The Next Test For Fannie and Freddie (4/30/07)

Another Options War (5/5/03)

What Rough Beast (12/23/02)

Contributions to underfunded plans will actually boost some companies' future profits (12/9/02)

Fighting the Last War (3/25/02)

Get Real! (5/28/01)

Put Out (1/8/01)

No Substitutions Please (11/9/99)

More Second-Guessing (8/24/98)

To the Ramparts (12/1/97)

Tapping Goodwill (10/26/92)


Barron's Online

Promises to Keep (11/28/05)

The Other Retirement Problem (11/28/05)


Bloomberg News

U.S. Banks Recruit Investors to Kill FASB Fair-Value Proposal (7/6/10)


Bloomberg Personal Finance

10 Ways Earnings Lie (9/5/01)


Bloomberg Tech

HP's Accounting Claims Are Seen as Cover for Bad Deals (11/21/12)



MFs Missing Money Makes You Wonder About Goldman: Jonathan Weil (11/24/11)


BNA Securities Regulation & Law Report

Microsoft Shift on Stock Options, Expensing Seen as Boost for FASB (7/14/03)

Daily Tax Report: AICPA Leaders’ Letter on Enron Draws Critisim From FASB Chairman, Others (2/7/02)


Business Week

Master Of The Options Universe (10/23/06)

How The Options Mess Got So Ugly--And Expensive(09/11/06)

Blogging For Dollars (7/11/05)

The Boss On the Sidelines (4/25/05)

Up Front: A New Lease on Accounting (4/11/2005)

Stock Options: The Fuzzy New Math (7/14/03)

$100 Billion Goes Poof! (6/10/02)

How Options Skew the Bottom Line...And Lower Taxes (3/4/02)

Behind Tyco’s Accounting Alchemy (2/25/02)

Accounting In Crisis (1/28/02)

The Numbers Game (3/14/01)

The Ins and Outs of Cash Flow (1/27/01)

Commentary: Earth to Dot?Com Accountants (4/3/00)

The Hidden Costs of Stock Options (12/6/99)

Which Number Is The Real McCoy? (10/11/99)

Earnings Hocus-Pocus (10/5/98)


CA Magazine

Bringing Pension Accounting up to Date (March 2003)



Accountancy (July/August 2003)


CFO Magazine/

Regulator's Quandary: Which IFRS To Use? (09/27/07)

Material Whirl (November 2006)

Will Fair Value Fly? (September 2006)

Stock Options, Meet Pro Forma (10/31/05)

A GAAP of Their Own (7/01/05)

Investment Insight: Is Corporate America Adequately Managing Employee Pension Funds? (08/04)

The Plan of Plan B’s (6/1/03)

Metrics: Down to the Core (7/1/02)

Think of a Number (5/24/02)

Is Herz the Right Man for FASB? (4/30/02)

Calling Off the Dogs (12/1/01)

Revenue Recognition: The Subsidiary Made Me Do It (6/19/01)

FASB’s Original Vision Impaired (1/1/01)

Feathering the Nest Egg (10/01/00)

Ryan’s Hope (7/01/00)

The Outlook: What does the next century hold for corporate finance? (01/01/00)

The Party’s Over (December 1999)

Going With the Flow (10/01/99)

Back to the Future (09/01/99)

Draining the Pool (03/01/99)

The Goodwill Games (9/1/97)

Off Again, On Again (7/1/97)

A Call To Arms (11/96)


Compliance Week

FASB Puts "Liability" Definition In Limbo (09/06/06)

Late Filings Down; Sign Of SOX Adjustment? (04/11/06)

Companies Speed Vesting To Avoid Option Expensing (01/24/06)

The Street's View of Stock Epenses, Pro Forma Earnings (11/8/05)

Analysts Propose Investor-Driven Reporting Model (11/1/05)

April 2005 Weakness Disclosures Heavy With Lease Issues (05/10/05)


Corporate Governance

Q&A With Jack Ciesielski, The Analyst's Accountant (3/15/06)


Corporate Secretary

Knife's Edge Between Legal and Illegal (11/04)


Dow Jones Newswires

Derivatives And Options Seen As The "Restatement Viruses" Of 2006

Dodgy Debt at Root of Refco's Troubles (10/10/05)

"Footnote Factor" Looms Large This Year (4/8/02)


Financial Reporting Watch

Study Says Firms Accelerated Vesting Of Stock Options To Avoid Reporting $4.7B In Compensation (08/06)


Financial Times

More To Be Gained From Talking In The Same Tongue (09/27/07)

Lehman Poised To Offer Clues On Credit Hit (09/16/07)

Investors Voice Concerns on Pension Assumptions (1/15/02)

Shift In Option Accounting Rules Could Hit Bottom Line (3/2/04)

Yes, Stock Options Do Still Matter (01/18/06)

Financial Services: GE's Accounting Flub (05/10/05)

Option Addicts In the Heartland (11/01/04)

Unexploded Ordnance (10/04/04)

The SEC’s G-Day (3/28/03)

An Option That Does Nothing (12/12/02)

Pension Panic (12/10/02)

An Option To Do Nothing (9/2/02)

Congress Is Blowing It (6/14/02)

Pollyanna Pensions (5/27/02)

Is Accounting Dead? (3/4/02)

Deceiving Darlings (6/11/01)

Earnings Alchemy (4/17/00)



Consider Your Options; Changes in the rules on expensing stock options could alter the value of many tech stocks (03/08/04)

Ten Questions Every Investor Should Ask Before Buying Stock (12/22/03)

Why AOL's Accounting Problems Keep Popping Up (4/14/03)

What's So Great About GE? (2/19/02)

Who’s In the Mood To Buy Stocks? (2/7/02)

Dirty Rotten Numbers/The System's Broke/Don't Get Burned (2/4/02)

That Old Financial Magic (2/3/02)

Annual Reports Decoded (6/13/01)

Software Makers Get Freed by an Accounting Change (3/19/01)

Is Your Stock Addicted To Write-Offs? (3/21/01)

Hocus-Pocus: How IBM Grew 27% A Year (2/17/01)

The Bad News About Options (11/13/00)

The Party’s Over (6/26/00)

Presto! Chango! Sales Are Huge! (3/20/00)

Why Investors And Companies Should Fear a Year-End Audit (12/6/99)

Just What Are Earnings, Anyway? (9/6/99)

The Earnings Illusion (4/26/99)

Forget Earnings--Try Fully Diluted EEBS! (5/11/98)

What's Driving Return On Equity (4/29/96)

Any Derivatives In Your Portfolio? (4/3/95)


Investment News

Execs Grow Wary Of Exercising Options (08/28/06)


IR Magazine

Ahead of the Game (05/05)


The Journal of Corporate Accounting and Finance

Current SEC/PCAOB Accounting & Auditing (May/June 09)

Business Combinations: New Accounting Guidance (Jan/Feb 09)

SEC/PCAOB Conference Highlights (May/June 08)

Recent SEC/PCAOB Developments (Nov/Dec 07)

Stock Option Backdating Bedlam (Mar/Apr 07)

Reading the SEC's Tea Leaves (Sep/Oct 06)


The Morning News

Cisco Systems Computes Numbers Favorably (7/29/01)

Know Your Earnings (7/25/01)



Better To Give and Receive (06/27/05)


New York Times

A Window In A Smoky Market (7/6/08)

A Plan to Let S.E.C. Accept Foreign Rules Is Opposed (09/25/07)

A Tax Secret Emerges From the Murk (01/14/07)

H&R Block Fumbles on Its Own Tax Return (2/25/2006)

G.M. Tops List as Study Questions Pension Accounting (06/30/05)

Cisco Pushes a New Twist on Options (5/12/05)

S.E.C. Inquires Into Pension Accounting at Ford and G.M. (10/20/04)

Step Right Up and Beat the Numbers (09/19/04)

It's Time to Move Pension Reporting Out of the Dark (11/10/02)

Information Sooner, Yes, But Make It Better, Too (5/5/02)

What If The Big Five Turn Into A Final Four? (3/17/02)

As It Beat Profit Forecast, I.B.M. Said Little About Sale of a Unit (2/15/02)

A Tattered Andersen Fights for Its Future (1/13/02)

New rules help AOL Time Warner, but put it to a test (1/9/02)

AOL Expecting Rule to Lead To Big Charge And Net Loss (1/8/02)

An Economic Stimulus Bill With Corporations in Mind (10/27/01)

Behind a Closed Door (7/1/01)

Despite Big Inventory Charge, Investors Seem to Have Faith in Cisco (4/18/01)

How Did They Value Stocks? Count the Absurd Ways (3/18/01)

Expert Advice: Focus on Profit (3/18/01)

A Question Of Conflict Amid a Web Of Interests (1/22/01)

Some Gateway Numbers Stay Inside the Box (10/22/00)

A Candidate Weighs In On An Accounting Rule Change (10/17/00)

AOL Time Warner May Inflate Internet Stock Values Even More. (1/11/00)

Microsoft's Accounting Under Scrutiny (7/1/99)

Putting On A Happier Profit Face (5/16/99)

Accounting For Mergers May Change (4/21/99)

Corporate Profits Are Tasty, But Artificially Flavored (3/28/99)

Accountants Are Preparing For Months Of Debate Over Abolishing A Rule On Corporate Mergers (2/19/99)

S.E.C. Crackdown on Technology Write-Offs (9/29/98)

Finding Flaws In an Old Barometer (7/19/98)

A Planned 'Pooling' Method That Has a Definite Upside (4/7/98)

S.E.C. Is Challenging MCI On Accounting Procedures (4/2/98)

Truth or Consequences? Hardly (6/23/96)


New York Times Magazine

At the Options Buffet, Some Got a Bigger Helping (7/23/06)

What Are Mergers Good For? (06/05/05)


On The Wires

Footnotes In The Footlights As Annual Reports Hit Street (June 2002)


Pioneer Press

NWA Pensions Draw Scrutiny (10/21/04)


Plan Sponsor

Pensions Boost No Flash In The Pan (September 2000)

Goodwill: What Is It Really Worth? (March 1995)


The RMA Journal

Sarbanes-Oxley Act and Section 404: Basics on Internal Control Reports (September 2005)


San Antonio Express-News

To expense or not to expense? (7/26/03)


San Francisco Chronicle

Firms Accelerating Stock Option Availability(08/22/06)

Companies Reasses Stock-Option Grants (08/30/06


The Strategic Finance Magazine

The SEC Goes International (12/08)



Is Manugistics Really That Much Back on Track? (11/6/00)

Cracking the Books II: More! Bigger! Faster! Better! (10/18/99)


USA Today

Restaurants have accounting trouble with leases (01/05/05)

Fuzzy accounting raises flags (6/22/01)


Wall Street Journal

Accounting Scandals: Not a Problem? (07/07/07)

Blackstone Tests Fairness of Using 'Fair Value' Rule (04/18/07)

Gray Area: Martek Idle Assets Draw Questions (03/20/07)

Steve Jobs Should Address Optons Scandals (09/06/06)

Lucent's Profit Crutch--Pensions (12/28/05)

Doctor Bill Comes Due For Corporate America (12/19/05)

Taxing Times (11/28/05)

Tracking the Numbers (11/18/05)

Lease Accounting Draws Scrutiny (11/18/05)

What the In-Crowd Knows (11/16/2005)

Pension Inquiry Shines Spotlight On Assumption (11/9/2005)

Watchdogs Frustrated By Sarbanes Extension (10/04/05)

Outside Audit: Lease Restatements Are Surging (4/20/05)

Options Accounting Aids Google (4/20/05)

Insurer's Filing Had Accounting Clues (04/11/05)

Blog, Blog, Blog (04/04/05)

Moving the Market -- Tracking the Numbers/Outside Audit: Rule Seeks to Uncover Cost of Stock Options --- Companies to Be Required To Disclose Amount Spent On Buybacks (12/20/04)

Cisco May Profit On New Option (12/07/04)

Ford and GM Get SEC Request On Pension Accounting Practices (10/20/04)

Buybacks Make a Grand Comeback (09/01/04)

FASB Options Plan Could Cut Future Op Cash Flows (08/25/04)

Accounting Oversight Board Set To Release Big 4 Findings (08/25/04)

Non-Audit Fees Drop Below 50% Of Auditor Payments - Study (07/07/04)

Outside Audit: Options Bill Offers Little at the Bottom Line (06/17/04)

Google Search: How Does It Value Its Shares? (05/13/04)

Yahoo, Google and Internet Math (5/10/04)

Outside Audit: The Red Flag Called "Self Insurance" (3/15/04)

Investors Aren't Expected to Blink When Options Expensing Is Required (3/13/04)

2nd Update: MCI Impairment Charge May Be Harbinger (3/12/04)

Shock! The Numbers Are Merely Estimates (3/9/04)

Gloom Lifting For Pension Plans (8/15/03)

Freddie Mac's Shuffling Games (6/27/03)

Pensions Fall ?? Not CEO's Bonus (6/18/03)

Tales of the Tape: Fed Ex Pension Acctg Smooth But Vexing (6/17/03)

FASB Names Key Pension Details Companies Should Disclose (5/28/03)

Expensing Options Won’t Create a "Disaster" (5/1/03)

Letter to the Editor Re: Craig Barrett’s Editorial On Option Expensing (4/23/03)

Dell-CIT Venture May Be an Orphan Under FASB's Rules (3/27/03)

Coke Plan for Option Valuing Fizzles Out After Few Months (3/7/03)

Fixing the Numbers Problems (1/13/03)

Steve Case Quits as AOL Chairman Under Pressure (1/13/03)

Accounting-Standards Panel Takes On Hot-Button Issues (1/13/03)

Companies Pour Cash Into Pension Plans To Avoid Pitfalls (1/30/03)

Complaints Spur FASB To Consider Pension Accounting (12/6/02)

Pension-Plan "Crisis" May Be False Alarm (11/26/02)

GM Courts Pension Mgmt Business, Despite Grim Environment (11/21/02)

SmartMoney: Extreme Measure: Here’s What It Will Take To Clean Up Wall Street and Corporate America (6/18/02)

Dragging Tech Sector's Losses Erase Gains of '90s Boom (8/19/01)

Gains in Pension Plans Help Give Boost To Many Companies’ Quarterly Results (6/15/01)

Companies’ Pension Costs Plunged in '99 (6/6/00)

SEC Considers a Wide Review Of Firms' Write-Offs Practices (1/22/99)

Questionable Accounting Rule Draws Scrutiny From Analysts (??? /97)

Allocation Theory EVA: The Latest Economic Elixir (2/13/97)

Accounting Group Considers Forcing Software Companies to Defer Revenue (11/25/96)


Washington Business Forward

R&D Under A Microscope (8/99)


The Washington Post

Public Companies Complain to SEC About Audit Cost (04/09/05)

With Lease Rule Clarified, Retailers Restating Results (02/24/05)

Expense Issue Draws Mixed Views From Companies (08/16/04)

Gimmickry of Accelerated Option Vesting (11/4/05)



Demand Leakage!?!? (6/6/03)

Acute Observations (5/16/03)

Low Road, High Road: Recognizing Options Compensation (10/25/02)

Listening In, Too: Not Just Management Lucre (8/9/02)

Acute Observations (7/12/02)

Acute Observations (2/1/02)

Acute Observations (11/9/01)

News Bites: Options, For Whom? (8/3/01)

StreetBeat: "Twas Ever Thus" (5/11/01)

Acute Observations (4/6/01)

News Bites: Pension Pain (12/8/00)

Guest Perspective: Options: Reprice? Or Reissue? (7/14/00)


Wiley Periodicals

SEC/PCAOB Auditor Issues May/June 2012

Current Financial Reporting Issues - May/June 2011

Current issues challenging the profession - May/June 200

New Accounting for Lessees - January/February 2010

Current SEC/PCAOB accounting and auditing issues - May/June 2009

Business combinations: New accounting guidance - January/February 2009

SEC/PCAOB conference highlights - May/June 2009

Recent SEC/PCAOB developments - November/December 2007

Stock option backdating bedlam - March/April 2007

Reading the SEC's Tea Leaves - September/October 2006

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