July 2012
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Challenges of Governing Globally
By Marc Epstein
Three distinct systems of corporate governance practices have evolved around the world: Anglo-American, Communitarian Corporate, and Emerging Markets. To be able to evaluate corporate performance, managers who work for or with multinational corporations or international clients need to be aware of the differences and similarities among the three systems and keep vigilant about the various ways corporate governance can fail.
A Penny for Your Thoughts: Sizing Up Manipulative EPS Rounding
By Paul B.W. Miller, CPA; Greg Martin; and Paul R. Bahnson, CPA
In the world of finance, where many seem to think every penny in reported earnings per share can impact a public company’s stock price, it’s no surprise that some corporate managers and their accountants—and the auditors hired to oversee their work—decide to push the envelope when computing EPS. How many play the game, and how often?
Carl Menconi Case Writing Competition
Fraud at Buca di Beppo: A Villa in Tuscany?
By Thomas P. Mihajlov and William F. Miller, CPA
The award-winning case is based on real events surrounding what appeared to be a very successful and rapidly growing restaurant chain. From the testimony of whistleblowers and investigators’ records, the story recounts fraudulent earnings management and expense capitalization, theft of company assets, improperly certified financials, and insider trading by the company’s CEO, CFO, and controller.
Making It in Today’s Economy
By Ramona Dzinkowski
Four company success stories are presented to show how different companies were able to adapt and respond to tough economic times. The leaders from FordDirect online auto sales, Clearwater Seafoods food processing and sales, Zorch brand management and promotions, and FXI manufacturing discuss the strategies and planning that went into helping their companies not just survive, but thrive.
PERSPECTIVES
Looking to the Future: Staying Agile
TOP LINE
We Value Our Strategic Partners
TAXES
Tax Reform and Political Constituencies
ETHICS
Comptroller Steals $53 Million from City Funds
CERTIFICATION
CMA Enhances Your Human Capital
FINANCIAL REPORTING
Public vs. Private: A Very Blurry Line
CAREERS
Good Morning and Good Evening
IMA LIFE
Ambassador for Life
SF BULLETIN
• “Swap Dealer” Exemption Provides Temporary Relief
• Corporate Pension Funding Provision at Issue
• Ownership Transitions Cost $5.6 Billion for Accounting and HR Services
• Sharing Your IMA Life
• Books: Making a Habit of Project Success
EXCEL
Don’t Fear the AutoSum!
ACCESS
Master Budget Project: Production Budget Report Query
XBRL
XBRL and Corporate Actions Reporting
TOOLS OF THE TRADE
Leap Motion Interface, Sony Vaio T Series, MacBook Pro Retina and Air
TECH FORUM
Face to Face with Your Computer
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