Don’t Overlook Accounting Comparability
CFA Institute
AUGUST 18, 2020
Low accounting comparability can be costly for both firms and managers.
Accounting Accounting Standards Economics Performance Measuring 
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Impact-Weighted Accounting: The Missing Ingredient?
CFA Institute
FEBRUARY 17, 2021
Can Impact-Weighted Accounting (IWA) help unlock ESG Alpha for investors?
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Accounting Matters: Standard Setters Weigh Goodwill Changes
CFA Institute
MARCH 30, 2020
The complexities of accounting for intangible assets and goodwill are not conducive to a quick fix.
How Alpha Hides in GAAP Accounting: Return on Equity
CFA Institute
MARCH 5, 2021
You can find significant alpha in the mechanics that drive GAAP accounting.
Rising Risk: Accounting Shenanigans and Alternative Investments
CFA Institute
AUGUST 9, 2019
The next crash may unearth accounting scandals to rival those of Enron and WorldCom, says Sebastien Canderle.
The End of Accounting? Sustaining Financial Reporting
CFA Institute
DECEMBER 29, 2020
The explanatory power of the financial information reported to investors for market valuation has plummeted in recent decades.
Counting the Cost of Capital and Seeding Network-Based Accounting
CFA Institute
JUNE 2, 2021
Cost of capital is a tenuous concept. Charlie Munger amusingly calls it a “perfectly amazing mental malfunction.”.
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