Commercial Lending Review articles from September 2003

Commercial Lending Review archives from September 2003

Technology trends in commercial lending.
September 1, 2003... Any given business activity necessarily as a symbiotic relationship with the technology that supports it. By that I mean the specific business orientation around which the technology is developed and integrated, what features and functionality...

Improving the financial reporting process.
September 1, 2003... Accounting, a social science, is the art of recording, processing, summarizing, and reporting a wide range of economic transactions. Some transactions are recorded easily and require little professional judgment or estimation. Others, because...

Analyst tools for detecting financial reporting fraud.
September 1, 2003... Rite Aid, Sunbeam, Xerox, Waste Management, and WorldCom: These companies names have become synonymous with financial statement fraud during the past decade. Yet these firms represent only a handful of the more than 900 public companies that...

Banks reconnect with small businesses: a FleetBoston case.
September 1, 2003... For years, many commercial banks, especially the large, multinational ones, failed to see the revenue potential of the small-business customer segment. They mistakenly pushed these customers toward less expensive channels, often leaving their...

FASB issues guidance on accounting for financial instruments with characteristics of both liabilities and equity.(Accounting)(Financial Accounting Standards Board)
September 1, 2003... The Financial Accounting Standards Board (FASB) recently issued Statement of Financial Accounting Standards (SFAS) No. 150, "Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity," to establish...

EBITDA: still crucial to credit analysis.(Credit Analysis)(Earnings Before Interest, Taxes, Depreciation, and Amortization)
September 1, 2003... When I was in college, a finance professor of mine told students that financial markets are manic-depressive. His point was that people are either overly optimistic about conditions or they are too pessimistic. Now I realize that this tendency...