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[27 Oct 2009 | No Comment | ]
Can We Break the Tyranny of Quarterly Results? [HBR]

Is the U.S. Killing Its Innovation Machine?

If we want corporate America to avoid short-termism, we need to help free portfolio managers and company executives from the tyranny of quarterly results.

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[26 Oct 2009 | Comments Off | ]
Is It Fair to Blame Fair Value Accounting for the Financial Crisis? [HBR]

After explaining the controversy, Pozen proposes a solution: new, transparent practices that would draw on the best of both historical cost and fair value accounting. If adopted, they could balance the banks’ desire to present assets in a good light with investors’ need to understand the banks’ exposures – and perhaps make everyone happy.