Home Columnists Al and Mark Rosen Page 2

Latest news in Al and Mark Rosen

When share prices increase without justification

When share prices increase without justification

Can a board be legally forced to cut dividends?

If so, advisors are in a precarious position

How companies are pushing the reporting envelope

OSC has started focusing on companies that use non-GAAP reporting

How Apple shows that innovation is overrated

And why the tech company could still be a compelling investment

Is less information better for your clients?

Regulators consider cutting back what companies disclose

How new accounting rules will affect company valuations

IFRS 16 changes profitability, leverage and cash flows

Beware stealth investment risks

Serious threats or manageable business evolutions?

Banks to see major changes in loan accounting and capital reporting

European banks offer early warning of uptick in credit losses

5 accounting trends to watch for this year

OSC highlights several areas of concern

Is that buy recommendation really a buy?

Bias in research recommendations may be worse than it seems

OSC whistleblower program less than meets the eye

Why it doesn’t impress

When revenue recognition is questionable

How to spot “channel stuffing”

Check portfolios for accounting diversification

Brexit could impact reporting rules for Canadian companies

Don’t fall into the NAV trap

Reported asset values tend to lag reality

Auditor liability to investors is changing

More accounting indiscretions are likely to surface

Innovative financing sparks deals in the power sector

But don’t ignore the risks

Is 2016 the year of the bezzle?

Our resource-heavy economy could be the next asset bubble

Why to watch a company’s adjusted earnings

Don’t get fooled by a second set of books

CRA actions could hurt companies’ stocks

Look for themes to identify corporate tax risks

Executive psychology can impact financial results

Most investors can recall a time when they’ve fallen victim to their own psychology.

Is bloated exec compensation putting companies at risk?

Are they putting companies at risk?

Buybacks vs. dividends: which is better?

What’s better for shareholders?

Beware of dividend growth stocks

Consistent increases aren’t always sustainable or desirable.

Tax games: Are some companies playing with fire?

Some Canadian companies pay less tax by using byzantine structures and have come under investigation by CRA and the IRS.

8 common investment mistakes

Avoiding them can be key to outperformance