Commercial Lending Review articles from March 2006

Commercial Lending Review archives from March 2006

The family business borrower: how to gain critical insights: strategies for managing family business borrowers.(management of lenders)
March 1, 2006... The vast majority of U.S. companies are family owned and operated. Given this, virtually every U.S. lending institution has family business borrowers, and most seasoned lenders have been confronted with some of the challenges they can present....

What operating leases don't show on the balance sheet: when is a lease not a lease?
March 1, 2006... In accounting for any transaction, the challenge facing the accounting standard makers is to find a way to reveal the substance, rather than the form, of the event. The irony is that no matter how hard they try to design rules that get at the...

Trusted advisors in the small business world: three approaches to differentiating and forging deeper client relationships.(Company overview)
March 1, 2006... I'm a small business owner. I'll never forget a meeting with my stockbroker of several years, the guy I called to execute trades. We were meeting for the routine year-end discussion of family retirement accounts and portfolio performance. ...

Detecting and preventing the financing of terror: A guide for financial institution personnel: create an environment where detection and prevention are on everyone's mind.
March 1, 2006... Banks and financial institutions act as the gatekeepers to our financial system. It is only through vigilance that the system is protected from terrorists and organized criminals attempting to conceal proceeds related to corrupt, illicit and...

The effect of volatility on commercial lending pricing: in recessionary environments, commercial lenders undercharge borrowers.
March 1, 2006... How does interest rate volatility risk affect commercial lending pricing decisions when made under scenarios of strong and weak economies? Shockley and Thakor note that more than 80 percent of commercial lending providing future funds at...

Reducing uncertainty in converging markets: media and communications: making financing decisions in a complicated, fast-changing industry.(INDUSTRY OUTLOOK)
March 1, 2006... For the last couple of years, the media and communications market has been vibrant. In 2005, GE Commercial Finance's global media and communications group booked more than $5 billion of new loans and assets. In 2006, we expect to see a...

Making sense of dollar general's accounting restatements: what scenarios prompted Dollar General to make some unusual restatements?(FINANCIAL REPORTING PUZZLER)
March 1, 2006... This column focuses on restatements made by Dollar General Corporation to its fiscal 2000 financial statements. The firm issued unaudited financials for fiscal 2000 in February 2001 but two months later announced that its 10-K would be delayed...

Wall street: symbol of good or evil? A comprehensive history of Wall Street, overwritten, but with insights for today.(BOOKS)(Book review)
March 1, 2006... Historian Steve Fraser has undertaken an ambitious project in writing a cultural history of Wall Street. Exhaustively researched and broad in scope, EVERY MAN A SPECULATOR: A HISTORY OF WALL STREET IN AMERICAN LIFE looks at the important role...

Solution: financial reporting puzzler.(Dollar General)(nventory)
March 1, 2006... How could Dollar General have managed to take only a $38 million charge to earnings when it reduced its merchandise inventory current asset by $154 million? The key to understanding how this occurred is realizing that it was the...