Commercial Lending Report
Showing 337–345 of 345 results
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Can you hang your hat on interim financial statements – Navigating pitfalls to get the most from midyear
March / April 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 568
Abstract: Financial statements present a company’s financial condition at one point in time. But when borrowers report only year end results, lenders are left in the dark until the next year. While interim reporting may provide some insight into borrowers’ ongoing performance, lenders who recognize both its pros and cons can most effectively minimize the risk of year end surprises.
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Fraud study links financial misstatement to collusion
March / April 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 373
Abstract: A closely knit staff can backfire against an employer when fraud strikes. Collusion can appear in financial misstatement cases in which top managers or others falsify records to appear more creditworthy. Learn about the types of fraudulent reporting techniques, including fictitious revenue, concealed liabilities, improper asset valuations and cutoff scams.
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Valuation revelation – Get to know your borrowers through appraisal reports
March / April 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 771
Abstract: Financial statements tell just part of the story. Business valuations can provide an added dimension to your understanding of your customers, and affirm (or refute) your own due diligence. This article tells how to get the most from appraisal reports by following certain business valuation basics.
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Getting it wrong the first time – See the silver lining in accounting restatements
March / April 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 763
Abstract: Financial restatement is increasingly prevalent, with one of every 10 public companies filing for a second time. Many financial statement do-overs result from the misinterpretation of accounting principles, revision of accounting estimates, regulatory mandates or inadvertent math errors. This article explains the causes for restatement, and describes how to minimize them.
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Stop the domino effect – The link between management ethics and corporate fraud
January / February 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 502
Abstract: Unethical managers foster an unethical work environment — giving employees the opportunity, motivation and rationalization to commit fraud and other crimes against their employers. This article explains how lenders should assess qualitative factors to protect loan portfolios against fraud losses. These include management’s ethics and its establishment and maintenance of internal controls. (Updated 9/27/12)
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Auditing standards provide rules for the dating game
January / February 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 333
Abstract: This short article discusses the requirements of the Auditing Standards Board’s Statement No. 103, Audit Documentation, which requires auditors to date financial statements when “sufficient appropriate audit evidence” has been obtained to support financial statement opinions.
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Why the warehousing sector has staying power
January / February 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 829
Abstract: Contrary to analyst predictions, many warehouses and distribution centers are thriving, and can benefit loan portfolios. This article talks about what to look for in warehousing borrowers, including strict attention to safety, efficient receiving, logical inventory layouts and value-added service enhancements.
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Is your portfolio going the way of the subprime market?
January / February 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 628
Abstract: As interest rates have risen, balloon payments have come due, the housing market has slumped and many subprime borrowers have defaulted. Commercial loan portfolios aren’t immune to the subprime market’s woes. As this article explains, homebuilders, retailers and small businesses generally are being affected by tighter credit standards.
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Another Inconvenient Truth – Going green could cause some borrowers to see red
January / February 2008
Newsletter: Commercial Lending Report
Price: $225.00, Subscriber Price: $157.50
Word count: 584
Abstract: Although most environmental legislation singles out utilities, oil companies and automakers, at some point legislators likely will ask every business to do its part to mitigate environmental damage. Businesses that conserve energy can enjoy lower costs, but for many, going green will be costly. Lenders should be ready to evaluate their borrowers for the financial consequences of current and future legislation.