All GLG News Analyses Filed Under: Financial Forecasting & Analysis

Central and local governments in Korea are seeking foreign investment. The President election in Korea is coming at December 19, 2007. The opposition reader, Lee, Myung- bak now shows over 51% supports in political surveys. The central government and ruling party need to something to attract the people...

This post specifically discusses some key issues on the accounting practices companies use for capitalizing and amortizing software development costs. The "Analysis" section below gives investors several tips and techniques on how to analyze software development activities for signs of aggressive...

The FASB recently passed a new accounting standard - SFAS 159 - which could improve financial reporting to a certain degree and yet, at the same time, lead to some counterintuitive impacts on the P&L and impair comparability among companies.  Unfortunately, the new standard...

Investors sometimes ask the question - what is a “quick but reasonable” way to efficiently assess the earnings quality of a company? The answer is to perform a “Cash Gap Analysis” – which is a high-level, quantitative test that involves comparing trends in net income relative to trends...

A recent study completed by three accounting professors found that hundreds of companies were identified as having compelling evidence of earnings management.  The "Analysis" section of this post discusses several reasons why investors should care about the earnings quality...

A recent study investigating the number of accountants serving on audit committees of public companies found the percentage of committees with at least one accountant nearly doubled from 21% in 2002 to 40% in 2006. A key factor to this increasing trend is attributed to an SEC rule in 2003 requiring...

Unfunded pension and OPEB benefits (e.g., Other Post Retirement Benefits - health care) have little or no priority of claims in bankruptcy, in relationship to other forms of debt.  As political currents change, the possibility of radically changing this situation also changes.  (See...

China wants to move to knowledge economy instead of low cost industries. China facing stringent rules on safety for their products. China sets law and cut subsidies on high polluting and low technology products. China wants to made their own products instead of low end products.

Dr. Mangieor's analysis is insightful and correct. Investors need better pension/OPEB disclosures regarding risks. However all the risk within a pension scheme must be recognized, understood, and managed. Too many times the risk within a pension/OPEB scheme is viewed as having a single dimension: default...

US auto manufacturers face a huge dilemma.  To be competitive with Toyota and other non-US auto manufacturers, they must lower health care costs and unfunded liabilities.  (This is well documented in the referenced article.)  What is interesting is the impact on value from both the...