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Impact-Weighted Accounting: The Missing Ingredient?

CFA Institute

Can Impact-Weighted Accounting (IWA) help unlock ESG Alpha for investors? Economics Performance Measurement & Evaluation Risk Management Standards, Ethics & Regulations (SER) accounting standards ESG ESG issues Impact Investing Impact-Weighted Accounting

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The End of Accounting? Sustaining Financial Reporting

CFA Institute

Coronavirus Economics Financial Statement Analysis Performance Measurement & Evaluation Standards, Ethics & Regulations (SER) accounting standards GAAP Regulations Standards and Ethics

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A Framework to Drive ESG Financial Discipline

CFA Institute

Drivers of Value Economics Equity Investments Performance Measurement & Evaluation Portfolio Management Standards, Ethics & Regulations (SER) accounting standards ESG ESG issues intangible assets Investment Management Strategies Regulations Standards and Ethics

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Counting the Cost of Capital and Seeding Network-Based Accounting

CFA Institute

Drivers of Value Economics Equity Investments Financial Statement Analysis Performance Measurement & Evaluation Portfolio Management Standards, Ethics & Regulations (SER) accounting standards equities GAAP Regulations Standards and Ethics

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James H. Freis, Jr., CFA: The Rise and Fall of Wirecard

CFA Institute

Economics Financial Statement Analysis Leadership, Management & Communication Skills Performance Measurement & Evaluation Standards, Ethics & Regulations (SER) accounting standards Alpha Summit CFA Institute Conferences Enron fraud James H.

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Don’t Overlook Accounting Comparability

CFA Institute

Low accounting comparability can be costly for both firms and managers. Drivers of Value Economics Financial Statement Analysis Performance Measurement & Evaluation Standards, Ethics & Regulations (SER) accounting standards GAAP Regulations Standards and Ethics

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How Alpha Hides in GAAP Accounting: Return on Equity

CFA Institute

You can find significant alpha in the mechanics that drive GAAP accounting.

GAAP 52
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The NMC Health Debacle: Four Red Flags?

CFA Institute

Economics Financial Statement Analysis Performance Measurement & Evaluation Risk Management accounting standards NMC Health Regulations Standards and Ethics Z-scoreCould the predictive models have anticipated NMC’s earnings manipulation and bankruptcy risk?

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Accounting Matters: Standard Setters Weigh Goodwill Changes

CFA Institute

The complexities of accounting for intangible assets and goodwill are not conducive to a quick fix.

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Rising Risk: Accounting Shenanigans and Alternative Investments

CFA Institute

The next crash may unearth accounting scandals to rival those of Enron and WorldCom, says Sebastien Canderle.