Terms can be mesmerizing, but companies get a rude awakening when leasing's real cost is revealed.
Tracking patent portfolios is not only critical for growth, it's necessary for survival.
Problems with hedge accounting caused a wave of restatements in 2005. Are FASB's rules too hard to follow, or are companies simply too lax?
Recent scandals in the mutual-fund industry leave employers questioning the security of their plans.
Power-hungry Western Resources resuscitates a merger with Kansas City Power & Light.
Tax rules used to frown on spin-offs exceeding 20 percent. Not anymore, if Torchmark proceeds.
For all but a few, unlocking working capital is a challenge.
Why some mergers just don't make it.
A CFO's key role at CSC helped thwart a hostile bid.
"Partial liquidation" doesn't sound so bad to shareholders who have enjoyed the tax benefits.