FINANCIAL REPORTING & ACCOUNTING
2026
The $660 Billion Disconnect Between Corporate Accounting and GDP— Forbes, Feb 8, 2026
Redundant Financial Statement Disclosure — Forbes, Jan 30, 2026
Data as Assets— Forbes, Jan 18, 2026
2025
Whither the PCAOB? — Forbes, Dec 14, 2025
How to Fund the PCAOB and the FASB — Forbes, Oct 16, 2025
Should We Ban Quarterly Reporting? — Forbes, Sep 15, 2025
Should We Standardize Non-GAAP Reporting? — Forbes, Jun 14, 2025
Have Reporting Burdens Led to More Firms Staying Private? — Forbes, Jun 8, 2025
The Overhead Question — Forbes, May 17, 2025
The Subsidiaries Maze — Forbes, Apr 27, 2025
Neither US States nor Companies Fully Disclose Corporate Subsidies — Forbes, Feb 21, 2025
Do Our Courses Need an Update to Reflect the Workings of Information Businesses? — Forbes, Feb 11, 2025
2024
How Many More UPS-Like Goodwill Write-Downs Hide in Plain Sight? — Forbes, Nov 26, 2024
Why Don't We Ask Companies and Auditors to Disclose Their Materiality Standards? — Forbes, Jul 1, 2024
A Roadmap to Integrate Values and Value — Part 1: Dealing with Revenue — Forbes, Jun 19, 2024
Why Don't Corporate Monitors Notice When Key Data Items from Capital Market Datasets Vanish? — Forbes, Feb 11, 2024
2023
Towards a Stakeholder Value Add Statement — Forbes, Nov 12, 2023
How Should Reporting and Governance for Banks Change After SVB and FRB Failures? — Forbes, Nov 3, 2023
A Wish List for Human Capital Disclosures — Forbes, Oct 12, 2023
The FASB's Disaggregation Proposal Is a Great First Step But Can Go Further — Forbes, Aug 9, 2023
Is This Material? — Forbes, Jul 10, 2023
ESG Is a Response to a Broken Reporting Model — Forbes, Jun 7, 2023
For What Should Companies Be Held Accountable and How? — Forbes, May 22, 2023
Our Compensation Cost Petition with the SEC Moved the Needle But Not by Enough — Forbes, Apr 1, 2023
The Need for Climate Risk Disclosures: A Case Study of Physical Risk of Two REITs — Forbes, Mar 22, 2023
Why Should You Worry About the Sorry State of Segment Disclosures? — Forbes, Mar 11, 2023
Debt-Financed ESG — Forbes, Feb 28, 2023
2022
Did Investor Interest in Financial Reporting Peak with Enron? — Forbes, Dec 17, 2022
Why Investors Need Better Corporate Tax Disclosures — Part II — Forbes, Dec 24, 2022
Why Investors Need Better Corporate Tax Disclosures — Part I — Forbes, Dec 21, 2022
The SEC's New Pay-for-Performance Rules Don't Really Fix Pay-for-Performance Disclosure — Forbes, Sep 23, 2022
The Underbelly of Financial Reporting and Management: Foreign Currency Transactions — Forbes, May 16, 2022
Why Don't Businesses Put Out Consumer Value Add Statements? — Forbes, Apr 14, 2022
The SEC's Attempt to Write Generally Accepted Climate Principles — Part II — Forbes, Apr 1, 2022
The SEC's Attempt to Write Generally Accepted Climate Principles — Part I — Forbes, Mar 28, 2022
Why Does Corporate Disclosure Fail to Answer Even the Most Basic Questions?— Forbes, Feb 21, 2022
2021
Best and Worst Case Financial Statements — Forbes, Apr 19, 2021
What Would a New Financial Reporting Model for Network Businesses Look Like? — Forbes, Apr 12, 2021
What's in SG&A? — Forbes, Aug 2, 2021
The Most Misunderstood Area in Finance: What Is Your Company's Maintenance Capex? — Forbes, Nov 13, 2021
Amazon Spends $42 Billion on R&D But Devotes Less Than 300 Words of Disclosure in Its 10K— Forbes, Mar 8, 2021
Don't Tax Book Income — Forbes, Feb 17, 2021
Labor Costs Are the Most Pressing Human Capital Disclosure the SEC Should Consider Mandating — Forbes, May 17, 2021
Cheap Alternate Data Will Eventually Give Disclosure Regulators a Run for Their Money — Forbes, Mar 30, 2021
2020
Cloudy M&A Disclosure, Not Goodwill Impairments, Is the Real Issue — Forbes, Feb 18, 2020
Why the Public Reporting Model Is Broken and How to Fix It — Forbes, Jan 24, 2020
Does Financial Reporting Misconduct Pay Off? — Forbes, Jan 10, 2020
How to Cut the ESG Disclosure Overload? — Reuters Breaking Views, Jan 7, 2020
2019
SEC Proposes to Exempt More Firms from Required Attestation of Internal Controls — Columbia Law School Bluesky, Jul 15, 2019
2018
Should Dual Class Shares Be Banned? — Harvard Business Review, Dec 3, 2018
Should Everyone Be Allowed to Invest in Private Tech Companies? — Harvard Business Review, Oct 15, 2018
Which Types of Companies Are Adding Women to Their Boards, and Which Aren't? — Harvard Business Review, Oct 11, 2018
Why We Shouldn't Worry About the Declining Number of Public Companies? — Harvard Business Review, Aug 27, 2018
Federalizing Corporate Governance Is Not the Answer — The Hill, Aug 23, 2018
2016
Why FASB Should Hit Pause — Accounting Today, Mar 2, 2016
ESG & SUSTAINABILITY
2026
One Man's Food Is Another Man's Poison— Forbes, Mar 1, 2026
2025
If Not Now, Then When? — Forbes, Nov 11, 2025
Would the US Government Want to Issue CAT Bonds at Scale to Finance Losses from Climate Change? — Forbes, Sep 29, 2025
2024
Can We Trace Who Bears the Billions of Losses Due to Severe Weather Events? — Forbes, Dec 19, 2024
Lessons for Sustainability Investing from the 2024 Election — Forbes, Nov 19, 2024
Climate Change Reporting Policy: Are We Barking Up the Wrong Tree? — Forbes, Mar 26, 2024
The SEC's New Climate Rule Is a Reasonable Political Compromise in an Election Year — Forbes, Mar 6, 2024
2023
The Hotchpotch World of Financed Emissions: A Case Study of Top Four US Banks — Forbes, Apr 19, 2023
Does Private Equity Have an ESG Problem? — Part 2— Forbes, Aug 4, 2023
Does Private Equity Have an ESG Problem? — Part 1 — Forbes, Aug 3, 2023
Is There a Relatively Easy Fix to Mollify Critics of ESG Investing? — Forbes, Jun 12, 2023
A Closer Look at the No ESG at TSP Act — Forbes, Jul 4, 2023
A Closer Look at the Ensuring Sound Guidance (ESG) Act — Forbes, Jul 3, 2023
Has the ESG Train Left the Station? — Forbes, Feb 8, 2023
What If Both Sides of the ESG Debate Are Right About US Oil and Gas Investments? — Forbes, Jan 19, 2023
Sustainability Can Be About Operations and Services, Not Necessarily Values — Forbes, Jan 8, 2023
2022
A Comparative Analysis of Incorporating Climate Risk in Investment Portfolios: AXA vs Chubb, Liberty Mutual and Travelers — Forbes, Nov 18, 2022
A Comparative Analysis of Incorporating Climate Risk in Underwriting Insurance — Forbes, Nov 16, 2022
Where Is the US Insurance Industry on Climate Change? — Forbes, Nov 10, 2022
Did the Texas ESG Ban Have Any Bite? — Forbes, Oct 14, 2022
Does the Anti-Woke MAGA ETF Inadvertently Make the Case for ESG? — Forbes, Oct 3, 2022
A Closer Look at the Investment Thesis Underlying Vivek Ramaswamy's New ETF Named DRLL — Forbes, Sep 2, 2022
ESG — A Defense, A Critique and a Way Forward — Part 3 — Forbes, Sep 1, 2022
ESG — A Defense, A Critique and a Way Forward — Part 2 — Forbes, Aug 28, 2022
ESG — A Defense, A Critique and a Way Forward — Part 1 — Forbes, Aug 21, 2022
Focus, Focus, Focus: A Common Sense Way to Reduce ESG Sprawl — Forbes, Aug 5, 2022
What Are the Limitations of the GHG Protocol? — Forbes, Jul 8, 2022
Why I Support the SEC's Proposed Climate Risk Disclosure Rules — Forbes, Jun 12, 2022
A First Look at the SEC's New ESG Funds Disclosure Rule — Forbes, Jun 6, 2022
Why Do Critics Claim That the SEC Has Over-Reached with Climate Risks?— Forbes, Apr 20, 2022
Asset-Lite Companies Rely on Labor-Based Arbitrage — Forbes, Mar 20, 2022
How to Integrate ESG Criteria into Financial Analysis: The Case of Coca-Cola — Forbes, Feb 1, 2022
Unsolicited Advice for the ISSB — Forbes, Jan 15, 2022
Investing in Sustainability for Emerging Markets — Forbes, Jan 1, 2022
2021
Does Philip Morris International Provide the Managerial Playbook for Western Oil Majors? — Forbes, Dec 19, 2021
ESG Default Insurance — Forbes, Nov 1, 2021
Is There Truth in Advertising of ESG Funds? — Forbes, Oct 4, 2021
10 Open Questions for the $40 Trillion Dollar ESG Industry— Forbes, Sep 22, 2021
The Road to Energy Transition Is Paved with Good Intentions — Part 2 — Forbes, Sep 2, 2021
The Road to Energy Transition Is Paved with Good Intentions — Part 1 — Forbes, Aug 23, 2021
Would a $100 Per Ton Carbon Tax Get ExxonMobil to Right Its Errant Ways? — Forbes, Aug 6, 2021
An Inconvenient Truth — Forbes, Jul 15, 2021
The How of Carbon Reporting in the US — Forbes, Jun 1, 2021
Are Companies Tying CEO Pay to ESG Because It's Not Linked to Performance? — Forbes, Apr 29, 2021
A Tale of Two ESG Investors Since COP 21 — Forbes, Mar 16, 2021
Why Don't Governments Put Out ESG Reports? — Forbes, Feb 4, 2021
2020
What's the Future of ESG Investing? — Forbes, Oct 25, 2020
Green Fiscal Stimulus: How Will Policy Makers Ensure That the Money Is Well Spent? — Forbes, Oct 2, 2020
What's Behind the Label: Quality, ESG, Value, Growth? — Forbes, Jun 10, 2020
How Is ESG Performing in the COVID-19 Crisis? — Forbes, May 21, 2020
Why Don't ESG Investors Ask for a Public Firm's Tax Return? — Forbes, Apr 24, 2020
Rated 'S': Corporate Handouts Should Be Part of the ESG Scorecard — Forbes, Apr 16, 2020
Holding Firms Accountable to ESG Goals Is Tricky — Forbes, Mar 18, 2020
2019
Is There Real Virtue Behind the Business Roundtable's Signaling? — Wall Street Journal, Dec 2, 2019
2018
The ABCs of ESG: ESG Ratings Are Not Reliable Enough — Reuters Breaking Views, Aug 10, 2018
CORPORATE GOVERNANCE & BOARDS
2026
Netflix's Board Did the Right Thing Walking Away from Warner Bros. — Forbes, Feb 27, 2026
2025
Blue Owl Capital Is a Tangled Web — Forbes, Dec 10, 2025
The Strange Case of Meta — Forbes, Nov 16, 2025
2024
Boards 101 — Forbes, Oct 11, 2024
NVIDIA's Disclosure Needs to Catch Up with Its Valuation — Forbes, Sep 17, 2024
The Mets' Biggest Asset Is in Storage but Missing from Its Balance Sheet — Forbes, Sep 10, 2024
2023
Investors Should Ask for Follow-Up Actions Triggered by Board Self-Evaluations — Forbes, Dec 14, 2023
A Governance Watchlist for Asset Managers and Activists — Forbes, Nov 8, 2023
The Proxy Process Needs a Reboot — Forbes, Oct 26, 2023
Why Don't We Run an Annual Investor Evaluation of Regulatory Agencies? — Forbes, Sep 30, 2023
An Investor-Driven Wiki-Based Solution to the Information Intermediary's Conflict of Interest Problem — Forbes, Sep 4, 2023
What Will It Take for CEOs to Bring Their Zeal for Comparability in CEO Compensation to Financial Reporting? — Forbes, Sep 21, 2023
Oversight of Proxy Advisers — Forbes, Jul 14, 2023
SVB Is One More Example of a Governance Crisis Foretold Only by Short Sellers — Forbes, Mar 15, 2023
Does Southwest Snafu Suggest the Need for a Technology and Innovation Committee of Directors? — Forbes, Jan 5, 2023
2022
FTX Raised Funds Using the Opaque Form D Market: Lite Regulation Has Costs — Forbes, Nov 12, 2022
Most US Companies Pay CEOs Under a Competitive Pay Policy, But Don't Confuse It for Pay with Performance — Forbes, Oct 23, 2022
Hotels in Name Only: The Strange Case of Lodging REITs — Forbes, May 3, 2022
Why Does Warren Buffett Resist Stakeholder Capitalism? — Forbes, Mar 2, 2022
What Questions Should an Investor Ask About Corporate Culture? — Forbes, Feb 1, 2022
2021
Is Coca-Cola's Shareholder Value Negative? — Forbes, Dec 1, 2021
Who Audits the Auditors? — Forbes, May 3, 2021
It Should Be Mandatory to Disclose Political Influence Seeking and Payoffs from the State — Forbes, Jun 7, 2021
Investor Understanding of Human Capital Value Add and Stakeholder Value Add Can Be Substantially Improved — Forbes, Dec 31, 2022
2020
30 for 30: Stakeholder Capitalism Can Lead to Ossification in the US — Forbes, Dec 1, 2020
False Dichotomy Between Stakeholder and Shareholder Capitalism: The Cautionary Tale of Unilever — Forbes, Sep 14, 2020
The $500 Billion in Corporate Assistance Will End Up as a Corrupt Cash Grab — Forbes, Mar 31, 2020
CAPITAL MARKETS & INVESTING
2025
Will US Exchanges Follow the Tokyo Stock Exchange's Lead in Nudging Chronic Underperformers? — Forbes, Jul 13, 2025
Has Government Counterparty Risk Become the Biggest Risk Today? — Forbes, Apr 8, 2025
2024
The Doom List for 2024 — Forbes, Dec 24, 2024
The Fed's SVB-Like Woes — Forbes, Jul 8, 2024
Which Banks Are Most Vulnerable to the Commercial Real Estate Doom Loop? — Forbes, Aug 12, 2024
What Is Fair Pay for a CEO? — Forbes, Jul 26, 2024
Ratifying the Musk Award Might Lead to Large Earnings Hit for Tesla — Forbes, Jun 1, 2024
Who's Your Shareholder Clientele? — Forbes, May 3, 2024
What Hurdle Rate Do You Set for Capital Allocation Projects? — Forbes, Apr 17, 2024
What If Your Biggest Investor Is a Computer Program? — Forbes, Apr 10, 2024
Accountability Related to Capital Allocation — Forbes, Apr 8, 2024
A Few Decision Rules for the CFO Allocating Capital — Forbes, Feb 14, 2024
Do We Need a New Performance Measurement System for Long-Term Funds? — Forbes, Jan 19, 2024
Tarred by the Same Brush: How Do Index Makers Deal with Corporate Governance? — Forbes, Jan 2, 2024
2023
How Does Europe Deal with Its Index Laggard Problem? — Forbes, Dec 7, 2023
Why Do We Know So Little About How Asset Managers Are Paid? — Forbes, Jul 24, 2023
Roundtable on Empowering Shareholders and Stakeholders and the Importance of ESG Disclosures — Forbes, Jul 15, 2023
Is the Index Act Workable? — Forbes, Jul 6, 2023
A Few Thoughts on the Putting Investors First Act of 2023 — Part 2 — Forbes, Jul 5, 2023
A Few Thoughts on the Putting Investors First Act of 2023 — Part 1 — Forbes, Jul 5, 2023
Meet the Index Laggards — Forbes, Jun 30, 2023
How Is the GOP's Bill on ERISA Fiduciaries Consistent with Freedom of Choice in Investing? — Forbes, Jun 22, 2023
What Are We Paying Indexers for Being Passive? — Part 4 (Final) — Forbes, May 28, 2023
What Are We Paying Indexers to Be Passive? — Part 3 — Forbes, May 28, 2023
What Are We Paying Indexers for Being Passive? — Part 2 — Forbes, May 13, 2023
What Are We Paying Indexers for Being Passive? — Part 1 — Forbes, May 8, 2023
What Does Long-Term Investing Look Like Today and How Does It Perform? — Forbes, Apr 17, 2023
2022
Does the SEC's Names Rule Fix the Truth in Advertising Issue with US Funds? — Forbes, Jun 21, 2022
We Just Petitioned the SEC to Require Disclosure of Labor Costs — Forbes, Jun 15, 2022
The Crying Wolf Hypothesis: Hyperbole Before Any Major Regulatory Initiative — Forbes, Jul 12, 2022
2021
How to Measure Corporate Human Capital — Forbes, Oct 9, 2021
Why Have We Invested So Little in Understanding What the Real Shareholder Wants? — Forbes, Jul 1, 2021
The Sovereign Debt Market Ignores Fundamentals — Forbes, Jan 4, 2021
The Other Subsidy Enjoyed by Big Tech — Forbes, Jan 12, 2021
2020
Why Acquire Companies? For Revenue Growth and P/E Multiple Expansion, Not Earnings — Forbes, May 14, 2020
Is This Time Different? Learning from the 1999 IPO Boom — Forbes, Dec 14, 2020
Can We Agree on Something? Legislative Reforms to Get Us Back on Track — Forbes, Nov 16, 2020
Is Tech the Next Boogie Man? Congress Would Be Better Off Focusing on Healthcare — Forbes, Oct 8, 2020
Has European Corporatism Delivered? — Forbes, Jul 28, 2020
What If BlackRock Appointed the Auditor? — Forbes, Jul 2, 2020
2018
Think Our $20 Trillion Debt Is Bad? Get a Load of the Real Number — The Hill, Sep 20, 2018
AI & TECHNOLOGY
2026
The Case for Reversing Ageism in the Age of AI — Forbes, Feb 19, 2026
2025
Future White-Collared Work May Revolve Around AI Prompts and Quality Control — Forbes, Oct 26, 2025
Integrated Reporting 2.0 with AI — Forbes, Oct 13, 2025
AI in the Boardroom — Forbes, Sep 19, 2025
Is AI the Scapegoat Employers Use to Explain Technology Layoffs? — Forbes, Aug 17, 2025
2024
A View of Artificial Intelligence (AI) from the Trenches — Forbes, Jan 30, 2024
2022
Why Do Non-R&D Companies Tell Us Next to Nothing About Technology Spending? — Forbes, Oct 4, 2022
2020
Is Technology Subsuming Marketing? — Harvard Business Review, Feb 25, 2020
2019
R&D Spending Has Dramatically Surpassed Advertising Spending — Harvard Business Review, May 20, 2019
The Marriott Breach Shows Just How Inadequate Cyber Risk Disclosures Are — Harvard Business Review, Mar 5, 2019
It's Time to Stop Treating R&D as a Discretionary Expenditure — Harvard Business Review, Jan 29, 2019
2018
Does Facebook Have a Cyberattack Plan? If So, We Need to See It — Fortune, Oct 10, 2018
A Blueprint for Digital Companies' Financial Reporting — Harvard Business Review, Aug 3, 2018
Why We Need to Update Financial Reporting for the Digital Era — Harvard Business Review, Jun 10, 2018
Q&A: Valuation and Accounting Challenges of Digital Assets — Financial Times/Agenda Week, Apr 9, 2018
Why Financial Statements Don't Work for Digital Companies — Harvard Business Review, Feb 26, 2018
2016
Why the Market Yawned When Yahoo Was Hacked — Wall Street Journal, Oct 4, 2016
EDUCATION & BUSINESS SCHOOLS
2026
The Case for Reversing Ageism in the Age of AI — Forbes, Feb 19, 2026
2025
The PhD Is the New MBA — Forbes, Aug 24, 2025
How Much Business and How Much School? — Forbes, Sep 6, 2025
How Will AI Change the Teaching Model in Business Schools? — Forbes, Jan 5, 2025
2022
What Skills Should Finance Students Seek to Acquire in School? — Forbes, Sep 11, 2022
MACROECONOMICS & PUBLIC POLICY
2025
The Fallacy of Across-the-Board Budget Cuts — Forbes, Jul 5, 2025
Taxing Universities — Forbes, Mar 14, 2025
The DOGE Has a Historic Opportunity to Address Three Tough Challenges — Forbes, Mar 2, 2025
2024
Healthcare Cost Inflation Is Expected to Stabilize to 4% Soon. Really? — Forbes, Nov 4, 2024
Add a Zero to the Salary Number of Civil Servants — Forbes, Oct 19, 2024
How to Make Accounting Cool Again — Forbes, Sep 5, 2024
2020
A Key Reason Behind USPS's Woes: Employee Compensation — Forbes, Aug 19, 2020
The Secret Behind New Zealand's Victory Over COVID-19: Its Balance Sheet — Forbes, Aug 12, 2020
SHORT-TERMISM
2018
What Would Happen If the U.S. Stopped Requiring Quarterly Earnings Reports? — Harvard Business Review, Sep 6, 2018
2017
Here's How a Hot Company Can Go Public Without an IPO — Marketwatch, Dec 5, 2017
We Can't Study Short-Termism Without the Right Metrics — Harvard Business Review, Apr 5, 2017
These Changes to Quarterly Reports Would Benefit Companies and Investors — Marketwatch, Mar 8, 2017
2016
Corporate Short-Termism Leads to Long-Term Pain — Barron's, May 4, 2016
CEO PAY & HUMAN CAPITAL
2024
What Is Fair Pay for a CEO? — Forbes, Jul 26, 2024
2023
What Will It Take for CEOs to Bring Their Zeal for Comparability in CEO Compensation to Financial Reporting? — Forbes, Sep 21, 2023
2022
Most US Companies Pay CEOs Under a Competitive Pay Policy, But Don't Confuse It for Pay with Performance — Forbes, Oct 23, 2022
2021
Labor Costs Are the Most Pressing Human Capital Disclosure the SEC Should Consider Mandating — Forbes, May 17, 2021
How to Measure Corporate Human Capital — Forbes, Oct 9, 2021
Are Companies Tying CEO Pay to ESG Because It's Not Linked to Performance? — Forbes, Apr 29, 2021
2017
Managers Aren't Doing Enough to Encourage Whistleblowing — Harvard Business Review, Feb 7, 2017