You are here

Accounting

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.

Topics: Accounting, Business Economics and Public Policy | Read Article

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.

Topics: Accounting, Capital Markets and Investments | Read Article

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.

Topics: Accounting, Capital Markets and Investments | Read Article

Valuing Intangible Assets

Feature | December 18, 2009

Look to a firm's income statement to gauge the value of its intangible assets.

Topics: Accounting, Capital Markets and Investments | Read Article

A Shortcut to Earnings

Feature | May 28, 2009

Investors can look to a firm's effective tax rate to yield clues to future earnings.

Topics: Accounting, Business Economics and Public Policy, Capital Markets and Investments | Read Article

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.

Topics: Accounting | Read Article

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.

Topics: Accounting, Capital Markets and Investments | Read Article

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.

Topics: Accounting | Read Article

Organizational Endowments and the Performance of University Start-Ups

Research Brief | April 10, 2008

This is a test.

Topics: Accounting | Read Article

Does Shareholder Voting Curb CEO Pay?

Feature | November 15, 2007

Giving shareholders a say may not have as much impact on executive compensation as investors would like.

Topics: Accounting, Corporate Finance, Leadership | Read Article

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.

Read Columbia Business>