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Study Group: Valuation Academic Experts (US)

Council Members in this Study Group: 46

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

Dan Gode, Co-Founder, Almaris E-Learning SystemsDan Gode

Co-Founder
Almaris E-Learning Systems
What is a GLG Leader?|GLG Leaders are a separate tier of Council Members with a Council Rank in the top 5%. These GLG Member Program participants are eligible for ongoing, in-depth consultative relationships with GLG clients.

Dan Gode is a Clinical Associate Professor of Accounting, Taxation, and Business Law at New York University Stern School of Business. He is also the Co-Founder of Almaris E-Learning Systems. Professor Gode teaches courses in corporate financial accounting...

21 event(s)
Eli Bartov, Professor, NEW YORK UNIVERSITY (INC)Eli Bartov

Professor
NEW YORK UNIVERSITY (INC)
What is a GLG Leader?|GLG Leaders are a separate tier of Council Members with a Council Rank in the top 5%. These GLG Member Program participants are eligible for ongoing, in-depth consultative relationships with GLG clients.

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...

2 news post(s)
13 event(s)
Russell Lundholm, Professor, UNIVERSITY OF MICHIGAN - CCRussell Lundholm

Professor
UNIVERSITY OF MICHIGAN - CC
What is a GLG Leader?|GLG Leaders are a separate tier of Council Members with a Council Rank in the top 5%. These GLG Member Program participants are eligible for ongoing, in-depth consultative relationships with GLG clients.

Russell Lundholm is the Andersen Professor of Accounting and former department chair at the Ross School of Business at the University of Michigan. He has taught at the University of Michigan since 1993 and at Stanford University from 1987 to 1993. Dr....

12 event(s)

GLG NewsSM Analyses by this Study Group's Leading Experts(?)

Opinions and analyses expressed in GLG News are solely those of the author. See the Terms of Use for details.

Stock option grants' backdating and stock prices

April 21, 2006

Analysis by:Eli Bartov, Professor,

Next CO2 Worry: Less Absorption | online.wsj.com

Anecdotal and academic evidence indicates stock option grants’ backdating has been widespread in recent years. Many companies have already acknowledged the occurrence of backdating. Others will announce soon. Stock prices responded negatively when companies announce backdating has occurred. There is little doubt that many companies that had been engaged in backdating are yet to acknowledge the problem. However, based on publicly available information investors should be able to identify quite accurately companies that had been engaged in this practice.

Proposed change in pension accounting and its consequence

April 6, 2006

Analysis by:Eli Bartov, Professor,

FASB's Exposure Draft on Postretirement Benefit Plans | www.fasb.org

The new standard will require a company:

a. To recognize in its statement of financial position the overfunded or underfunded status of a defined benefit postretirement plan measured as the difference between the fair value of plan assets and the benefit obligation. For a pension plan, the benefit obligation would be the projected benefit obligation; for any other postretirement benefit plan, such as a retiree health care plan, the benefit obligation would be the accumulated postretirement benefit obligation.

b. To recognize as a component of other comprehensive income, net of tax, actuarial gains and losses and the prior service costs and credits that arise during the period but pursuant to FASB Statements No. 87, Employers’ Accounting for Pensions, and No. 106, Employers’ Accounting for Postretirement Benefits Other Than Pensions, are not recognized as components of net periodic benefit cost. Amounts recognized in accumulated other comprehensive income would be adjusted as they are subsequently recognized as components of net periodic benefit cost pursuant to the recognition and amortization provisions of Statements 87 and 106.

View All GLG News by members of this Study Group

Members in this Study Group include these company types:

  • Academic Institution*
  • Consulting Firm
  • Independent Consulting Firm

Members in this Study Group often have these job titles:

  • Professor
  • Assistant Professor
  • President
  • Partner
  • Lecturer

Related Study Groups

Study Group Name No. Members
Valuation Specialists 302
Accounting, Finance, and Tax Professors (US) 448
US GAAP Academic Specialists 182
Quantitative Analysis Specialists 238
Financial Statement Analysts - Leaders, Scholars, and Educators 353
Deferred Taxes Academic Specialists 10
Quantitative Analysis Academic Specialists 26
Inventory Accounting Academic Specialists 19

GLG Live Meetings with this Study Group's Leading Experts (?)

September 10, 2009 | New York

Seminar: Prioritizing Key Value Drivers in a Valuation Model (New York)

August 25, 2009 | New York

Seminar: Merger & Acquisition Accounting (New York)

May 7, 2009 | New York

GLG Seminar: (NYC) How to Value Acquisitive Companies

GLG Webcasts & Teleconferences

Leading Experts in Valuation Academic Experts (US) have not participated in any GLG webcasts.

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