Finance Blogs and Articles
Finance Blogs and Articles
Finance Pulse
EMAIL DIGESTS
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EMAIL DIGESTS
Daily
Every morning
Weekly
Tuesday recap
Two recent law review articles by Northwestern’s Max Schanzenbach and Harvard’s Robert Sitkoff examine the legal landscape of university endowment divestment driven by non‑financial motives. One paper outlines the legal challenges and potential liabilities of politically motivated divestment, while the other urges trustees to adopt a strict risk‑and‑return investment policy, rejecting ideological pressures. The author of this piece critiques the first paper and signals a forthcoming analysis of the policy arguments presented in the second. The discussion revives debates that first surfaced in the early 2000s around campus activism and financial stewardship.
Bloomberg’s latest post outlines the fundamentals of trade surveillance, emphasizing its role in detecting insider dealing, spoofing, and other market abuse across asset classes. It details regulatory expectations that mandate scenario‑based alerts, robust audit trails, and periodic risk assessments. The...
Recent research demonstrates that machine learning can dramatically accelerate the pricing of complex derivatives and improve crash‑prediction analytics. A two‑stage framework using a Gaussian Process Regressor (GPR) trained on full volatility‑surface inputs delivers near‑instant valuations with sub‑percent errors for variance...
Cost segregation is a tax strategy that breaks a property into its individual components—such as roofing, flooring, and fixtures—to assign shorter depreciation lives where appropriate. By reclassifying assets, investors can shift portions of the building’s cost from the standard 27.5‑...
The article argues that the wars in Ukraine and the Middle East are reshaping directors‑and‑officers (D&O) liability by turning geopolitical risk into a core governance issue. Rapid sanctions, divestment decisions and supply‑chain disruptions have already sparked securities lawsuits, exemplified by...
Episode 57 of the Special Situations Report podcast discusses four headline stories. Salesforce announced a $50 billion stock buyback, the largest ever for the company. The show also covers a bidding war for Reservoir Media, insider sales at Warner Bros. Discovery, and Elliott...
AN2 Therapeutics announced a $40 million private placement, selling 8,245,611 common shares at $2.85 each and offering pre‑funded warrants for up to 5,789,493 additional shares. The placement, backed by Coastlands Capital, Commodore Capital, Vivo Capital and other investors, is slated to...
SEC’s Corporate Finance division released a batch of new and revised Compliance Disclosure Interpretations (CDIs) on Friday, primarily addressing Rule 701. The most notable change raises the exemption threshold from $5 million to $10 million, and several CDIs were updated without detailed redlines....
Clio has introduced Clio Capital, a financing program that offers law firms using its practice‑management software pre‑qualified working capital. Launched on Feb. 26, the service embeds a fast, low‑friction application directly within the Clio platform, bypassing traditional loan paperwork. Eligible firms...
The post curates a set of recent analyses spanning corporate finance, accounting, AI labor impact, sustainability, and macro‑economic outlook. Highlights include a deep dive into Sabre’s post‑Constellation Software strategy and a bill‑and‑hold revenue‑recognition case study. Anthropic’s report flags imminent AI‑driven...
Digital Nasional Berhad (DNB), Malaysia's 5G wholesale operator, is set to become a fully private company after CelcomDigi and Maxis each exercised a put option to buy the 41.67% stake held by Minister of Finance Incorporated (MOF Inc). The transaction,...
Cash basis accounting records income and expenses only when cash is received or paid, making it simple and low‑cost for sole proprietors and very small businesses. As companies grow, offer credit terms, or hold inventory, the accrual method—recognizing revenue when...
BlackRock recently imposed redemption limits on its corporate lending fund after investor withdrawal requests exceeded the fund's preset thresholds. The move underscores the inherent liquidity challenges of semi‑liquid private credit structures, where assets can take weeks or months to liquidate....
The MSDW podcast highlights new data from Yooz showing rising confidence in AI among finance teams, though adoption still varies across industries. As familiarity with AI tools grows, organizations are moving toward concrete use cases for core financial processes. Michael...
Microsoft Dynamics 365 Finance and Supply Chain Management blogs highlighted several updates. Settlement transactions in AP/AR now appear automatically during currency revaluations, financial‑dimension mismatches, or vendor/customer group changes, clarifying why users see unexpected entries. The open‑source External Integration Framework was...
A new video slated for 2 pm New York time argues that the Efficient Markets Hypothesis (EMH) is fundamentally flawed. It promotes the Inefficient Markets Hypothesis (IMH) pioneered by the late contrarian finance professor Bob Haugen. Haugen’s three books—*The New Finance*, *The...
Solvency II Wire Data unveiled a suite of upgrades to its SFCR platform ahead of the 2026 reporting season. The enhancements include a multilingual search engine that scans over 24,000 Solvency and Financial Condition Reports and automatically translates English queries into European languages....
Cost centers are support functions that do not generate revenue but are essential for a company’s operations, such as IT, HR, and customer service. They are classified as personal (people‑focused) or impersonal (equipment‑focused) and are measured by their ability to...
Mortgage rates remained relatively flat this week despite opposing forces in the bond market. A sharp surge in oil prices initially pushed rates higher by stoking inflation concerns, but a surprisingly weak jobs report later that day pulled yields down....
Lufthansa Group posted a €1.339 billion net profit for 2025, a 3% decline from 2024 and trailing Air France‑KLM and IAG. Revenue rose 5.4% to €39.6 billion, while Adjusted EBIT jumped 19% and operating margin edged to 4.9%. Within the group, Lufthansa...
Compliance leaders must shift from reacting to employee training requests to proactively upskilling their entire team. The article stresses evaluating each member's development needs and directing budget toward targeted learning, such as conferences, podcasts, and mentorships. It highlights that interpersonal...
The author argues that the line between a genuine estimate and a fudge factor is itself a discretionary choice, making any model inherently subjective. Because this distinction is a decision, it can be influenced by hidden adjustments that leave no...
Kate O’Neill’s new book *What Matters Next* offers a pragmatic framework for finance leaders navigating rapid tech adoption, balancing immediate liquidity pressures with long‑term strategic health. It quantifies the staggering $250 million annual loss that inefficient decision‑making can inflict on a...
Athora announced a €3.5 billion common‑equity raise, earmarked primarily for the acquisition of Pension Insurance Corporation Group (PICG). The deal, cleared by the PRA and FCA, is slated for completion around 27 March 2026, after which Athora’s assets under management and administration will...
MiniMed priced its IPO at $20 per share, a 20% discount to the low end of its $25 range, raising $560 million and valuing the company at $5.62 billion. The stock opened below the IPO price and closed its first NASDAQ session...
Norman Marks argues that audit reports must be more than accurate; they need to be fair and balanced to preserve credibility with management and boards. He recounts an IT audit at a large financial institution where the report highlighted security...
Each week we run a DCF model on Boeing, arriving at an intrinsic share price of roughly $85, far below the current market level near $230. The analysis uses a 10% discount rate, 2.5% terminal growth, and forecasts free cash...
COSO released "Achieving Effective Internal Control Over Generative AI (GenAI)", a guidance that aligns its Internal Control‑Integrated Framework with the unique risks of generative AI. The publication translates the five COSO components into concrete controls for eight GenAI capability types...
The column revives its Top 3 SPAC Targets list, spotlighting Costa Group, Amber Wave and Better Beef as prime agricultural merger candidates. It ties renewed SPAC activity to shifting trade policies, notably the Supreme Court’s removal of Trump‑era tariffs, and...
The post outlines how AI is reshaping finance and accounting in India, highlighting tools like ChatGPT, Claude, Notion AI, Dext, Microsoft Copilot, and Indian platforms ClearTax and TaxBuddy. It notes the massive market of ~1.4 crore GST filers and ~8.5 lakh chartered...
The Shared Services & Outsourcing Week (SSOW) 2026, held March 16‑19 in Orlando, will host a Finance Transformation Program for finance shared‑services leaders. Over 1,200 shared‑services and GBS executives will gather to discuss modernizing finance operations, embedding AI responsibly, and...
An asset manager’s bonds are priced 50‑75 basis points wider than those of its major peers. Rating agencies signal potential upgrades, while the bond market doubts the firm’s credit health. The company’s fourth‑quarter results revealed record fundraising, growing margins, and...
The Supreme Court’s ruling in Learning Resources v. Trump is being classified as a non‑recognized (Type 2) subsequent event under ASC 855 for firms that imported goods subject to IEEPA tariffs and have not yet issued financial statements as of February 20, 2026. The...
The article examines whether fast‑growing firms should go public via a traditional IPO or a SPAC merger, emphasizing the role of forward‑looking statements. SPAC deals historically allow more detailed projections, which can attract both sophisticated and unsophisticated investors. The SEC’s...
A leading UK construction investor warns that reliance on EBITDA for valuations is causing deal failures as buyers shift focus to net profit before tax and cash flow. Bradley Lay of Peak Capital notes the valuation gap has widened over...
David Ellison’s Skydance is set to acquire Warner Bros. Discovery in a $111 billion transaction priced at $31 per share, representing roughly a five‑times multiple to the pre‑deal market price. The deal awards CEO David Zaslav about $800 million in proceeds and...
Pentane is a profit‑operating system for Shopify merchants that links ad spend, revenue, and accounting data to deliver real‑time net‑margin insights. Its Mission Control module defines a net‑margin target and instantly proposes four concrete actions—budget tweaks, pricing changes, expense cuts,...
The World Bank’s January 2026 Global Economic Prospects report finds that more than half of emerging market and developing economies (EMDEs) now operate under at least one fiscal rule, up from roughly 15 % in 2000. Fiscal rules are linked to medium‑term...
Aviation Week’s Daily Memo projects a stark transformation for U.S. ultra‑low‑cost carriers (ULCCs) by 2030. Rising labor, airport and supply‑chain costs are eroding the traditional seat‑cost advantage, prompting all value airlines to add premium products and seek new revenue streams....
The FinOps Foundation’s 2026 State of FinOps survey reveals that FinOps has broadened from cloud‑cost management to a multi‑technology discipline, now handling AI, SaaS, licensing and data‑center spend. Collaboration with IT service management is highlighted, especially for automating remediation and...
The European Union’s revised anti‑money‑laundering (AML) and counter‑terrorist financing framework transfers crime‑detection duties from public authorities to private banks and other obliged entities. By mandating extensive collection of personal and transactional data, the rules compel institutions to flag customers as...
The 2025 cleared rates‑swap data show that just over 62% of the $1,076 trillion notional is tied to risk‑free rate (RFR) indexes, leaving a 38% minority still anchored to legacy IBORs. Major currencies such as GBP, JPY and CAD have largely...
GalaxyEdge Acquisition Corporation announced pricing of its $100 million initial public offering, with units slated to begin trading on the NYSE under the ticker GLED.U on March 4, 2026. The SPAC, led by CEO Ping Zhang and a board that includes Qi Gong,...
In September 2025 the SEC overturned decades‑old guidance and now allows public companies to include forced arbitration clauses in their IPO registration statements. The change is expected to drive up legal expenses for securities claims, as firms will face dozens...
Velixo senior product manager and CPA Jim Norton discussed the challenges of year‑end closing in Dynamics 365 Business Central on the MSDW podcast. He warned that weak close processes, reliance on Excel‑based reports, and manual data exports heighten audit friction for...
Kensington Capital Acquisition Corp. VI priced a $200 million initial public offering and will begin trading on the NYSE under the ticker KCAC.U on March 4, 2026. The SPAC targets a high‑growth merger in automotive, defense, energy, or artificial‑intelligence sectors. Its sponsor team...
Ayar Labs announced a $500 million Series E round led by Neuberger Berman, bringing total funding to $870 million and valuing the company at $3.75 billion. The capital will be used to scale high‑volume production and testing of its co‑packaged optics (CPO) solution, expand...
