Study Group: Semiconductor Manufacturing Financial Statement Analysts(?)

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

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...

Few other disclosures give as much visibility into the integrity of a company’s reported results like the SEC’s Schedule II – Valuation and Qualifying Accounts. Unfortunately, despite such schedule being required of most public companies, few companies seemingly fully comply. The absence of otherwise...

It is unclear if what PE firms are doing is good or bad. Credit risk for the newly re-created frims is much greater. However, that in itself is not a killer. Debt can cause failure or it can force better performance.

Balance sheet identifies as many assets and liabilities, their quality and quantity at a certain date on the calendar. Footnotes provide further detail as to the makeup of the line items. However the risk of the business does not lay exclusively in the assets and liabilities. Products and services,...