Finance Blogs and Articles
Finance Blogs and Articles
Finance Pulse
EMAIL DIGESTS
Daily
Every morning
Weekly
Tuesday recap
EMAIL DIGESTS
Daily
Every morning
Weekly
Tuesday recap
The article argues that a finance team’s true purpose is to improve decision quality and protect profitability, not merely to keep the books compliant or produce reports. It explains why accuracy and compliance are foundational but insufficient for strategic impact. By repositioning finance from a score‑keeping function to a commercial partner, leaders can leverage financial insight for pricing, hiring, investment and risk decisions. The author offers a simple test—asking what decision was better because of finance—to gauge alignment and drive higher performance.
The U.S. Court of Appeals for the Third Circuit affirmed that the Best Price Rule applies only to shares actually taken up and paid for in a tender offer, not to shares the offeror cannot lawfully acquire. The ruling arose...
Allied Properties REIT announced it has taken full operational control of the KING Toronto mixed‑use development, assuming the development manager role and converting its existing loans to equity, positioning it to own 100% of the project by 2027. The report...
Lee Enterprises reported a 10% drop in total operating revenue to $130 million for Q4 2025, while digital subscription revenue grew 5% to $22.7 million. Despite the revenue boost, the company’s digital‑only subscriber base shrank from 728,000 in March to 609,000 by year‑end,...
A Texas bankruptcy judge ordered Chapter 11 trustees to take over Stoli USA and its bourbon affiliate Kentucky Owl, halting a planned conversion to Chapter 7 liquidation. The move followed objections from senior lender Fifth Third Bank and a negotiated settlement among...
Transparency International released its 2025 Corruption Perceptions Index, showing the global average score slipping to 42 and 122 of 182 countries falling below the 50‑point threshold for widespread public‑sector corruption. Only five nations now score above 80, a sharp decline...
The blog explains why underwriting the searcher— the entrepreneur‑operator— is critical in search‑fund investing, where small businesses rely heavily on leadership grit. Unlike private‑equity deals that focus on scale and industry, search funds often lack seasoned CEOs, making operator quality...
Jay Clayton, former SEC chair and U.S. attorney, reiterated his long‑standing criticism of the Foreign Corrupt Practices Act (FCPA), arguing that aggressive U.S. enforcement can unintentionally boost corruption abroad. He cited the act’s high compliance costs as a driver for...
Board director compensation across the Russell 3000 and S&P 500 showed modest growth in 2025, with total pay up 2% in the Russell 3000 and flat in the S&P 500, keeping median compensation near $250,000. Shareholder‑approved caps are now in...
The SEC’s proposed 2024 Climate Rule would require large accelerated filers to disclose Scope 1 and Scope 2 greenhouse‑gas emissions and obtain third‑party assurance, mirroring EU sustainability mandates. Under Section 11, underwriters remain liable for non‑expertised portions of registration statements, shifting risk when...
The Department of Justice (DOJ) is openly deploying AI tools—such as cryptocurrency tracing, financial anomaly detection, travel‑pattern analysis, and intake triage—to boost white‑collar investigations. At the same time, the DOJ’s enforcement agenda warns that companies must govern their own AI...
JOSS Realty REIT announced its initial public offering in a February 2026 investor deck. The REIT will acquire and actively manage multi‑tenant office assets located in the United States' top‑25 metropolitan areas. Its strategy centers on driving value through aggressive leasing,...
The episode examines how China’s digital yuan (e‑yuan) reshapes the internationalization of the renminbi by focusing on usage rather than ownership. It explains that traditional barriers were convertibility and capital controls, which limited the ability to sell or move RMB...
On January 23, 2026 the SEC’s Division of Corporation Finance released a suite of updated Compliance and Disclosure Interpretations covering proxy filings, executive compensation in spin‑offs, tender‑offer mechanics, lock‑up agreements, and securities‑offering integration. The revisions eliminate voluntary PX14A6G filings for...
The Terner Center released a new series of resources that examine how U.S. states govern affordable‑housing finance, highlighting the costly fragmentation of multiple agencies and programs. An interactive map and a landscape scan of all 50 states reveal which entities...
U.S. Treasury yields slipped across the board for the week ending February 6, 2026. The benchmark 30‑year rate fell 0.02 percentage points, while the 10‑year yield dropped 0.04 points to 4.22 %. The 3‑year Treasury rate settled at 3.57 %, reflecting a modest broad‑based decline. These...
Ambulatory Surgery Center (ASC) owners are increasingly using sale‑leasebacks to unlock the equity tied up in their buildings. By selling the property to an investor and signing a 10‑15‑year triple‑net lease, physicians retain operational control while converting real‑estate assets into...
The episode explores how income investing has shifted from relying solely on dividends to incorporating options strategies like covered calls and cash‑secured puts to generate cash flow, especially from non‑dividend‑paying growth stocks. It explains the mechanics of these strategies, their...
The episode dissects Pagaya Technologies' Q4 2025 earnings, highlighting revenue of $335M (slightly below estimates) and a record GAAP net income of $34M boosted by one‑off tax benefits. Management explained a deliberate slowdown in growth to protect profitability, cutting exposure...
The Institute of Internal Auditors (IIA) released a new Global Practice Guide on communicating audit results, updating the 2009 guide. The author praises the emphasis on stakeholder needs but criticizes the guide’s requirement to conclude on governance, risk management, and...
The author has refreshed his proprietary Amazon valuation model using the company’s latest 10‑K filing, projecting financial performance through 2026. The update incorporates recent trends in e‑commerce, cloud services, and advertising revenue streams. Detailed assumptions and calculations are hosted behind...
Recent securities class actions against Charming Medical, PomDoctor, China Liberal Education Holdings, and Picard Medical illustrate a growing litigation focus on low‑float IPOs and social‑media‑driven pump‑and‑dump schemes. Plaintiffs allege that thin public floats, concentrated insider ownership, and inadequate IPO disclosures...
Professor Eric Hilt’s 2026 paper traces the evolution of financial crises over two centuries, highlighting how regulatory regimes and banking structures shaped their frequency and character. Early crises were often sparked by banking panics, while the post‑World War II regulatory era...
The Delaware Supreme Court issued an en banc opinion in Johnson & Johnson v. Fortis Advisors, affirming and partially reversing a Chancery ruling that awarded former Auris Health shareholders over $1 billion in an earnout dispute. The decision is the first...
Fundrise announced that its Innovation Fund will list on the NYSE as a closed‑end fund, shifting from an open‑end structure that trades at NAV to a fixed‑float vehicle. The article explains how ETFs, open‑end mutual funds, and closed‑end funds differ...
The episode examines a regional bank that has rebuilt its balance sheet, achieving profitability, capital ratios above 12%, and improved liquidity after addressing over $12 billion of higher‑risk loans. It highlights that despite these fundamentals, the bank’s subordinated floating‑rate notes are...
India’s household financial portfolio is shifting away from traditional safe assets toward equities and managed funds. Between March 2021 and March 2025, bank deposits fell from roughly 47.5% to 43.5% of total financial assets, while mutual‑fund and pension holdings rose...
The episode breaks down the ASEAN Inc. portfolio—a $1 million, equally weighted allocation across seven U.S.-listed ETFs covering Indonesia, Malaysia, the Philippines, Singapore, Thailand, Vietnam, and a regional ASEAN‑40 fund—and shows it delivered a 21.3% annualized total return through February 2026, beating...
The episode dissects the going‑private deal of ROK Resources by Blue Alaska Oil Trading, highlighting how a seemingly straightforward transaction with a 27.5% premium unraveled when the acquirer defaulted on its cash payment, prompting a deadline extension to March 17,...
Scotiabank fired three senior compliance officers in 2024 after they failed to escalate an insider‑trading investigation involving two banker brothers. A whistleblower’s complaint prompted a legal review that uncovered unregistered spouse accounts, leading to the bankers’ termination and the compliance...
Tetsuya Kudo, a seasoned Japanese broker, announced the shutdown of his Singapore‑based hedge fund and its parent firm Yamawa Asset Management. The fund, launched in 2018, catered to high‑net‑worth Asian investors with discretionary equity strategies. Kudo’s decision follows a period...
Hikaru Teramoto, a former portfolio manager at Lighthouse Investment Partners' Penglai Peak, has founded Kizuna Investment in Singapore. The firm will employ a hybrid Japan‑centric long/short equity and ECM strategy, supplemented by non‑Japan research to capture global thematic trends such...
Carabao Energy Drink (CBG TB) is being touted as Thailand’s equivalent to Monster Beverage, trading at roughly 12 times forward earnings. The forward P/E of 12× is well below the global energy‑drink peer average, indicating a potential valuation discount. Carabao commands about...
The episode revisits Panda Perspectives' May 2025 deep‑dive on Chinese property developers, evaluating how its thesis—that state‑owned enterprises (SOEs) would outpace privately owned developers (POEs) across balance sheets, funding, land banks, margins, and market share—has held up after nine months. The...
The episode explores whether appraisal rights—statutory protections for dissenting shareholders—can be waived or limited through contractual mechanisms such as merger agreement clauses, corporate articles, or shareholder agreements, and how the answer varies between public and closely held corporations. It explains...
The episode explores how moving data into modern warehouses and lakes introduces hidden risks that go beyond technical challenges, emphasizing governance, data quality, and transformation controls. It highlights that inconsistencies in source systems, ambiguous definitions, and poorly documented transformation logic...
The episode spotlights TransactIQ.Tech, a disciplined SEC filing ingestion and analysis platform built by engineers who actually read the filings, emphasizing correctness over flashy AI features. It details how the system reliably fetches, extracts, and summarizes transaction-relevant sections with strict...
The episode reviews the U.S. Bank Freight Payment Index, showing that the U.S. truck freight market is in a late‑cycle contraction where capacity constraints, not demand, are driving higher rates. While Q4 2025 shipments rose modestly, they remain down year‑over‑year,...
The episode explains how a shift in global liquidity, driven by the Federal Reserve’s move toward quantitative tightening, is ending the era of easy money and causing risk assets like Bitcoin and high‑growth tech stocks to falter. It highlights the...
The NFL finalized a partnership with ESPN, taking a 10% equity stake in the network while surrendering NFL Network, RedZone, and fantasy assets. The league is now poised to renegotiate its broader media contracts, signaling potential shifts in rights fees....
The discussion sparked by Alex Sidorenko’s LinkedIn post, echoed by Norman Marks, urges risk professionals to shift from static top‑risk lists to decision‑focused questioning. By centering on the uncertainties that could alter a choice, risk assessment becomes a tool for...
Investors Intelligence’s Bull/Bear Ratio climbed to 4.13, signaling an over‑bought market from a contrarian viewpoint. Despite the high sentiment, the S&P 500 broadened, with Communication Services, Consumer Staples, Energy, Industrials and Materials posting record highs. Meanwhile, the S&P 500 Value index appears...
The recent webinar on retaliation against chief compliance officers revealed that virtually every participant had experienced some form of push‑back, underscoring how endemic the problem is across industries. Attendees described senior leaders treating compliance as a low‑priority administrative function, often...
The mid‑week market update flagged a fresh appearance of the Hindenburg Omen, a technical signal that emerges when market breadth splits and price momentum wanes. The omen indicates that a significant number of stocks are simultaneously hitting new highs and...
The IRS released Notice 2026-13 on January 15, 2026, updating the safe‑harbor rollover notices that plan administrators must provide under section 402(f) of the Internal Revenue Code. The new notice replaces the 2020-62 version and incorporates SECURE 2.0 provisions affecting in‑service distributions,...
The episode dissects BlackRock TCPC’s recent 19% NAV drop, revealing that the loss was driven by six concentrated positions heavily weighted in second‑lien loans and equity rather than first‑lien senior debt. The host contrasts this risky capital‑structure positioning and volatile...
ADP's employment numbers released at 8:15 a.m. ET came in softer than analysts expected, yet Treasury yields barely moved. Fifteen minutes later, the Treasury Department posted its quarterly financing estimates, which were in line with prior forecasts but warned that borrowing...
In this episode LoRosha analyzes the February 4 Asian market session, highlighting a 1.57% rise in the KOSPI driven by Samsung Electronics breaking the 169,000 KRW mark and reaching a $720 billion market cap. He argues that despite heavy foreign net...
OVO Energy, a UK supplier serving over four million homes, is facing a severe financial crisis that could lead to bankruptcy within a year. The company posted the lowest customer‑satisfaction score in the 2025 Which? survey and is one of...
PayPal’s stock tumbled 20% to $41.70 after it reported a Q4 earnings miss, weak total payment volume growth, and announced a surprise CEO change, appointing HP chief Enrique Lores as its new leader effective March 1, with CFO Jamie Miller serving...
