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Study Group: Bally Total Fitness Experts(?)

Council Members in this Study Group: 37

This study group may include experts knowledgeable on topics such as automotive manufacturing and dealerships, after market distribution, alcoholic and non-alcoholic beverages, convenience stores, supermarkets, packaged goods manufacturing, department stores and discounters, jewelry and cosmetics, hotels and resorts, restaurants, casinos, and the travel industry, among others.

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Leading Experts in this Study Group

What is a GLG Leader?
Ronald Kiima, CPA, President , Kiima IncorporatedRonald Kiima, CPA
President
Kiima Incorporated

Ronald A. Kiima is a former SEC Assistant Chief Accountant. Mr. Kiima is currently the President of Kiima Incorporated, a private consulting firm specializing in SEC accounting and disclosure issues, SEC registration statements and periodic reports, SEC investigations and enforcement proceedings, corporate...

Eli Bartov, CPA, Professor, New York University (inc)Eli Bartov, CPA
Professor
New York University (inc)

Dr. Bartov, PhD, CPA, is a Research Professor of Accounting at the Stern School of Business, New York University. He has authored numerous scholarly articles on issues of accounting earnings manipulations, earnings quality, equity valuation, executive stock options, insider trading, market efficiency,...

Michael Hutchins, CEO, Michael HutchinsMichael Hutchins
CEO
Michael Hutchins

Michael Hutchins is the owner of his own health club consulting company, where he has worked since 2005. Previously, Mr. Hutchins was a Department Manager and Sales Trainer at Bally Total Fitness, a fitness center operating company of 420 gyms, from 1999 to 2005. At Bally Total Fitness, Mr. Hutchins...

David Teatum
Principal
Global Business Systems

David "Jim" Teatum is a Principal at Global Business Systems, a consultancy providing strategic advice to manufacturers in the health and fitness equipment industry. Mr. Teatum advises various manufacturers on exporting their products and also entering retail markets in the Middle East, India and Pakistan....

Robert Kemp, CPA, Professor, University of Virginia - CCRobert Kemp, CPA
Professor
University of Virginia - CC

Robert Kemp, DBA, CPA, is the Ramon W. Breeden, Senior Research Professor at the McIntire School of Commerce, University of Virginia. His expertise is accounting and finance, with interest in pensions, corporate strategy, and financial institutions. Professor Kemp’ has knowledge regarding pension...

GLG NewsSMAnalyses by this Study Group's Experts(?)

Opinions and analyses expressed in GLG News are solely those of the author. See the Terms of Use for details.
Value Creation in Banking: The Key Is Information | 04-01-2008
Author: Robert Kemp, CPA, Professor, University of Virginia - CC

1.   Banks create value for shareholders by creating value for customers.  Much of that value to customers is embedded in information systems. 2.   The business of banking evolves quickly, forcing banks to evolve their competitive strategy and resulting advantage.  Information...

Bush Nominates Two Democrats to SEC: More of the Same is Likely | 03-31-2008
Analysis of: White House to Tap Two Dems to SEC | www.cfo.com
Author: Ronald Kiima, CPA, President , Kiima Incorporated

Will President Bush's recent nomination of two Democrats to the SEC make it more investor friendly?  Not likely!

Derivatives - More Disclosure Is Always Better for Financial Analysts | 03-27-2008
Author: Robert Kemp, CPA, Professor, University of Virginia - CC

1.  Value is defined by risk.  Risk deals with uncertainty of the future.  How a firm manages risk is a major determinant of its value. 2.  Accounting standards are dedicated to reporting the past.  Given it is the past, there is little risk or uncertainty regarding such events. ...

Understanding the Pros and Cons of Pension Fund Investing - the Issue Applied to Asian Investments | 02-26-2008
Analysis of: Canada Pension Funds Turn to Asia | online.wsj.com
Author: Robert Kemp, CPA, Professor, University of Virginia - CC

1.    Investing in Asia has three benefits.  First, there are the returns from investing in environments that show greater growth potential than in the West. Second, there are the returns from investing in opportunities denominated in currencies that are forecasted...

2007 Accounting Error of the Year: Depreciation and Amortization | 01-02-2008
Analysis of: Securities Suits Spike in 2007 | www.cfo.com
Author: Ronald Kiima, CPA, President , Kiima Incorporated

The subject article provides some interesting insights into the upward reversal in the number of securities class-action lawsuits filed during 2007.  Given such, I thought it might be fitting to offer my personal insights into what I continue to believe is the most common, yet rarely noticed, accounting...

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