Zobrazeno 1 - 10 of 21 pro vyhledávání: '"Louis P. Le Guyader"'
4
A Qualitative Assessment of GE's Performance Prospects
Autor: Louis P. Le Guyader
Publikováno v: Journal of Corporate Accounting & Finance. 27:57-62
In this article the author discusses the final elements of GE's reorganization plan to produce a stronger, streamlined industrial giant that has shed an increasingly burdensome finance arm. The simplest assessment is that the full benefits of the reo
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d9ae3ce4bf719436cacde2012abc6685
https://doi.org/10.1002/jcaf.22140
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5
GE 'The House That Jack Built' Becomes Immelt's 'Global Industrial Fortress'
Autor: Louis P. Le Guyader
Publikováno v: Journal of Corporate Accounting & Finance. 27:29-37
Industrial GE has built a fortress balance sheet. Legacy businesses were jettisoned if they were too mature, and declining. The massive finance business's dominance that threatened to overshadow the balance sheet has been reduced, and the associated
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::6701990b5053586be11e23ed3397536c
https://doi.org/10.1002/jcaf.22119
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6
Trapped Excess Cash as a Reporting Challenge
Autor: Louis P. Le Guyader
Publikováno v: Journal of Corporate Accounting & Finance. 27:5-13
“Trapped excess cash” can give rise to reporting issues including the quality of earnings, tax reporting, foreign currency reporting, representations about “free cash flow,” and decisions related to investments in marketable securities and th
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::7e2b12a6f1d8a2a1dd814f2454e34e9a
https://doi.org/10.1002/jcaf.22093
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8
New Strategies for 'Trapped' Excess Cash
Autor: Louis P. Le Guyader
Publikováno v: Journal of Corporate Accounting & Finance. 26:23-27
U.S. companies continue accumulating cash offshore, with liquidity balances now setting new record highs. This trend is about half a decade old. But the U.S. corporate tax code has not changed, with the effect that earnings are now taxed in the Unite
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::ba8a24ef2885aa41e05345e876915b42
https://doi.org/10.1002/jcaf.22000
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9
Can Accountants Demystify Derivatives?
Autor: Louis P. Le Guyader
Publikováno v: Journal of Corporate Accounting & Finance. 25:49-54
This article is the second of a two-part series that addresses the claim that accountants do not understand derivatives. It provides pointers accountants can use to record derivatives even when actual mastery over them is elusive. The author then pro
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::81f2e4b215e256d5855b7cdecb0a2f6a
https://doi.org/10.1002/jcaf.21988
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10
The Volcker Rule: What Should Auditors Do?
Autor: Louis P. Le Guyader
Publikováno v: Journal of Corporate Accounting & Finance. 25:57-61
The Volcker Rule is aimed at eliminating proprietary trading by deposit-taking banks. The best hope for the rule is that their auditors will be able to assess and verify compliance with it. And auditors have an excellent toolkit that they can bring t
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::c1c7542634dc5a501ab0e665b41054ad
https://doi.org/10.1002/jcaf.21956
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