'Gender bonds' empowering women likely to improve issuers' credit outlook: Moody's

Issuance of bonds tied to women’s economic empowerment will likely grow while boosting issuers’ credit standing, Moody’s said.

By Jim Tyson • May 5, 2021

ESG investing fails to outperform: study

ESG investing offers neither superior returns nor risk protection, and investors seeking outperformance are looking “in the wrong place,” a Scientific Beta study finds.

By Jim Tyson • May 4, 2021

Explore the Trendline➔

Navigating risk in turbulent times

CFOs must help their organizations mitigate risks by balancing the need for both growth and stability. 

By CFO Dive staff

Corporate inversions could return under Biden tax plan

Despite hurdles, companies could merge with a smaller foreign company and relocate outside the U.S. to avoid a big tax bite.

By Robert Freedman • May 4, 2021

Biden climate policy poses credit risks for 'carbon-intensive' companies: Moody's

Biden administration plans for curbing climate change will increase credit risks for companies in carbon-intensive industries while creating business opportunities, Moody’s said.

By Jim Tyson • April 30, 2021

Multinationals reported $6.16B in negative forex exposure for Q4: study

A decline in negative foreign exchange impact during the fourth quarter was probably "the calm before the storm" that likely occurred during the first quarter of 2021, according to Kyriba.

By Jim Tyson • April 29, 2021

Biden plan would increase taxes on multinationals by $1.2 trillion over 10 years: study

Biden’s proposal to raise corporate taxes to fund $2 trillion in infrastructure spending would harm U.S. competitiveness, the Tax Foundation says.

By Jim Tyson • April 28, 2021

CFO role has grown during pandemic: Accenture

CFOs have taken on greater responsibilities since the onset of COVID-19, especially those at government agencies handling record pandemic aid, Accenture said.

By Jim Tyson • April 27, 2021

Up from the ashes: How airline CFOs are preparing for the post-pandemic rebound

CFOs of airlines challenged by the pandemic are preparing for a rebound in demand, offering lessons for financial executives in less-stressed industries.

By Jim Tyson • April 26, 2021

SPAC market during Q1 showed 'explosive growth': Duff & Phelps

The SPAC market boomed during the first quarter of 2021, Duff & Phelps said, noting that SPAC warrants this month have come under regulatory scrutiny.

By Jim Tyson • April 23, 2021

Businesses can only expect limited boost from stimulus checks: Fed study

Households have channeled federal stimulus checks primarily towards savings or reducing debt, giving businesses just a limited lift from consumer spending, according to the Fed.

By Jim Tyson • April 22, 2021

New SPAC scrutiny demands solid forecasts

The Securities and Exchange Commission has signaled there’s no safe harbor for merger-related forward guidance if numbers aren’t justified.

By Robert Freedman • April 20, 2021

Rising number of IRS corporate audits end in 'no change': tax expert

Companies have outgunned IRS auditors with high-paid accountants and attorneys, pushing up the number of audits that result in no change to tax filings, tax experts say.

By Jim Tyson • April 20, 2021

Democrats, Republicans finalizing draft LIBOR bill, pledging cooperation

The legislative effort to smooth the phase-out of LIBOR will test whether the two parties can cooperate in heeding warnings from regulators of systemic risk.

By Jim Tyson • April 19, 2021

SEC cybersecurity tactics point to ESG approach, attorney says

As the Securities and Exchange Commission builds investor protections on sustainable investing, CFOs can look to the agency's approach to cybersecurity for hints on how to prepare for disclosure rules and enforcement actions.

By Jim Tyson • April 15, 2021

SEC taking hard look at SPAC warrants, disclosures

A recent flurry of federal cautionary statements signals the hands-off days of special purpose acquisition company (SPAC) IPOs are over.   

By Robert Freedman • April 15, 2021

Senate confirms Gensler to lead SEC in 53-45 vote

While leading the Biden administration’s watchdog of Wall Street, Gensler is expected to toughen aspects of oversight that were eased during the Trump administration.

By Jim Tyson • April 14, 2021

M&A supports buyers' stock price performance during Q1, study finds

Dealmaking paid off for acquiring firms, boosting their stock prices to a record first-quarter performance, a Willis Towers Watson study found.

By Jim Tyson • April 13, 2021

Private credit markets poised to rebound: survey

Private credit dealmakers foresee a market resurgence in 2021 following the pandemic-induced setback last year, according to a survey by Katten.

By Jim Tyson • April 9, 2021

Most companies will likely link executive pay to environmental targets: ING survey

Spurred on by the pandemic, most companies are accelerating their “green transformation” and plan to tie executive pay to environmental goals, ING said in an ESG survey.

By Jim Tyson • April 7, 2021

Yellen urges global policymakers not to withdraw stimulus too quickly

The lesson of the last financial crisis is to keep supporting the global recovery, the Treasury secretary said at the opening of a global economic meeting. 

By Jim Tyson • April 6, 2021

SEC accounting chief cautions on SPAC rush

The newly popular IPO alternative is often completed in months, a short time frame that can make public compliance rules hard to meet, a top federal official says.

By Robert Freedman • April 5, 2021

Benefits of $2T Biden plan won't outweigh tax costs: Tax Foundation

Biden would benefit the economy more by funding his $2 trillion infrastructure plan with federal spending cuts, rather than by raising corporate taxes, the Tax Foundation said.

By Jim Tyson • April 1, 2021

Companies may want to consider halting quarterly EPS guidance, McKinsey says

Quarterly EPS guidance often provides limited insights, so companies that suspended the reports during the pandemic may want to consider suspending them for good, McKinsey said.

By Jim Tyson • March 31, 2021

After digital payments rush, time to tighten security

Don't be surprised if a vendor you're about to pay turns out to be fraudulent. ACH and other types of cyber fraud surged during the pandemic. 

By Angela Anastasakis • March 30, 2021

SEC threatened with lawsuit by state attorney general over ESG disclosure

West Virginia's attorney general threatens to sue the SEC if it compels companies to file disclosures on environmental, social and governance matters.

By Jim Tyson • March 29, 2021