Corporate Cashflow Magazine articles from September 1993

Corporate Cashflow Magazine archives from September 1993

FASB bid to capture stock options could ground EPS growth. (Trends: Investments & Benefits)
September 1, 1993... A proposed Financial Accounting Standard requiring companies to recognize the value of employee stock options as a compensation expense could seriously erode the income statements of companies that use options liberally. At growth...

Mosaic of solutions needed to neutralize FAS 106 liability. (Trends: Investments & Benefits)
September 1, 1993... Managing corporate liability for postretirement medical benefits, like creating a mosaic, calls for scrutinizing the pieces of an effective strategy and then putting them together so they make sense. "No single vehicle can solve the entire...

SEC, corporations move to advance pollution disclosure. (Trends: Accounting)
September 1, 1993... Along with the fear of costly cleanups and litigation, companies with environmental liabilities have long struggled with the ins and outs of financial disclosure and accounting for pollution. Delayed disclosure is the norm as companies seek to...

Cash flown? Locking the door on treasury fraud. (Cover Story)
September 1, 1993... Treasury, by definition, is where the money is, where the corporation's cash is guarded and managed. It is also where the money can be lost. Therefore, protecting the company's financial assets from fraud starts with a secure treasury. To...

How HOLT methods work: for good decisions, determine business values more accurately. (accounting model)
September 1, 1993... Knowing which business to grow, which to prune or which investment to make is difficult because accounting ratios don't always tell the truth. One measure may show that a division is doing well or that an investment is a good idea, while...

Cooked books: how to detect financial shenanigans.
September 1, 1993... Scams in financial reporting seem to have reached new heights starting in 1992. Details of the collapse of Cascade International and Maxwell Communications were followed in April with news of College Bound's financial misrepresentations. By...

Assessing risk in non-agency mortgage-backed securities. (Basis Points) (Column)
September 1, 1993... Our debates had been raging for almost a decade, yet he still referred to me as "young man." I had once considered flippantly referring to the |young man' tag as a compliment, but a quick look at my 82-year-old advisory made me think better of...

Vulture funds, '90s style, often aid survival. (Capital Ideas) (Column)
September 1, 1993... Nobody wants to be called a vulture anymore--not that many investment groups cherished the moniker, even when it surfaced in the late 1980s. But the name attached itself to those who strong-armed their way into major equity positions in...

NAFTA conflict puts south-of-the-border treasury plans on hold. (North American Free Trade Agreement) (Washington Watch) (Column)
September 1, 1993... The uncertain fate of the free trade agreement with Mexico, a pact that U.S. treasury managers hope will lead to currency stability, simpler banking procedures and easier financing, is putting treasury expansion and streamlining plans in limbo....

For best service, bypass banks, use outsourcing. (Viewpoint)
September 1, 1993... Are the bank services you're getting exactly right? Are you maximizing cash flow and treasury efficiency and minimizing bank fees? These are "do or die" issues to most treasury professionals. "My bank is good at providing what I need most,...