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Study Group: Stock Repurchase Accounting Academic Experts(?)

Council Members in this Study Group: 14

This study group may include chief financial officers, chartered public accountants, controllers, and consultants knowledgeable on topics such as finance, taxation, auditing, forensic accounting and fraud, financial accounting and reporting, bankruptcy, pension benefits, cash flow, company valuation, working capital, hedge accounting, and mergers and acquisition, among others.

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Leading Experts in this Study Group

What is a GLG Leader?
Anthony Catanach, Jr., Director, DI2 Associates, LLCAnthony Catanach, Jr.
Director
DI2 Associates, LLC

Anthony H. Catanach Jr., PhD, is a Professor in the Strategic Initiatives Group of the Villanova University School of Business. He also is a Director at DI2 Associates, a Pennsylvania based accounting and reporting consulting firm. Dr. Catanach has expertise in the areas of business risk management...

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,...

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...

S. David Young, Professor, INSEADS. David Young
Professor
INSEAD

S. David Young, PhD, is a Professor at INSEAD, France. He has experience in corporate financial reporting and value-based management. Dr Young is also the Managing Director of two advisory firms, Value Based Consultants and Goldiner Consulting. Dr. Young has experience in executive education and has...

Noah Barsky, Director, DI2 Associates, LLCNoah Barsky
Director
DI2 Associates, LLC

Noah Barsky, PhD, is a Financial Services Professor at the Villanova University School of Business. His research and teaching focus on contemporary financial reporting, performance measurement, business planning, and risk assessment. Dr. Barsky’s professional experience includes work as an analyst,...

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...

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...

Coming to terms with fair value accounting | 12-26-2007
Analysis of: The Finer Points of Fair Value | www.aicpa.org
Author: S. David Young, Professor, INSEAD

This article is the best summary to date of the FASB's new standard on fair value accounting.  FAS 157 is an important standard.  First, it allows (but doesn't require) companies to abandon historical cost for a broad range of financial assets and liabilities.   It also reflects...

The sub-prime meltdown has far reaching accounting effects | 12-26-2007
Author: S. David Young, Professor, INSEAD

The article shows why the recent problems in global credit markets can have accounting effects that go far beyond the banks and other players directly touched by the crisis.  It also highlights the areas that financial statement readers should be wary of when accessing the possible effects of the...

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