This issue of the GBR ushers you to the royal box to cheer for Michael Davis as he enters the ring for a second time to heroically describe the battles leading to an Initial Public Offering (IPO). This time he looks further down the road to an IPO under current market conditions and points out some of the dangers along the way.
Steve Ferraro and Chuck McPeak unsheath their swords and do battle with the controversial issue of Managed Earnings. They pose the question, “Just how reliable is the information provided in a firm’s financial statements?” They proceed to take on such untamed beasts as revenue recognition, restructuring charges, and keeping dept in subsidiaries in which the parent owns less than 50 percent. Finally, they face a beast that would make Russell Crowe shake in his sandals – writing off purchased R&D! Don’t miss this match of men and monsters!
Brad Zehner flexes his gladiatorial biceps one last time in the ring. His armor-clad presence will be missed in the Graziadio Arena as he moves on to new challenges in Texas! In this battle he takes on information management for directors. This article discusses mechanisms and practical considerations for directors and top executives in managing a growing onslaught of information.
In a further test of strength, Michael Davis again girds himself and grasps the chariot reins to escort us into the epic battle over merger methods. Here he takes us into the brutal combat over whether or not pooling of interests accounting should be allowed. Prepare for a fight to the finish in the merger and acquisition arena.
Chihiro Watanabe, Bing Zhu, and I will catapult ourselves into the action as we examine Japan’s economic future in a high tech, global marketplace. We will present insights into opportunities and risks in Japan’s current market conditions.
Before you leave the coliseum, step into The LOOP to see whether you are the ‘gladiator’ personality type. And visit the Arcade where Mark Fisher presents a legion of fascinating business sites on the Internet.
Lastly, watch for exciting new spectacles in the GBR arena. Upcoming features include a new e-law/e-marketing section and even more formidable use of interactive technology. Coming soon to a screen near you!