ChatGPT: The Origins, the Hype, the Opportunity
For most investment managers, ChatGPT represents the starting whistle in a tech arms race many had hoped to avoid.
Financial Statement Analysis
Rethinking the Economic Reality of Non-Cash Charges
The Art in Fundamental Analysis Financial statement analysis represents the art in fundamental equity valuation and helps creditors and investors make better economic decisions. ...
IFRS Accounting Standard Will Support Better Investment Decisions
IFRS 18 Presentation and Disclosure in Financial Statements will usher in the most significant change to the statement of profit or loss since IFRS Accounting Standards were ...
Conundrum Cubed: Scope 3 for Financials
Scope 3 disclosures are complex, and Category 15 (Investments) is an obscure segment intended to cover emissions that arise from one company having a stake in another (i.e., ...
The Hidden Environmental Costs of Tech Giants’ AI Investments
Global technology leaders including Alphabet, Amazon, Apple, Meta, and Microsoft are increasingly integrating artificial intelligence (AI) technologies into their product offerings. ...
The Discounted Cash Flow Dilemma: A Tool for Theorists or Practitioners?
If your foresight is strong enough to build a reliable Discounted Cash Flow (DCF) model, you likely don’t need one. Why does this matter? Because genuine foresight is rare and too ...
Beyond Bank Runs: How Bank Liquidity Risks Shape Financial Stability
Liquidity risk is often misunderstood, yet it plays a crucial role in financial stability and market confidence. The collapse of Silicon Valley Bank (SVB) highlighted how perceptions ...
Decoding PE Buyouts: The Full Financial Picture is in the Consolidated Accounts
Private equity (PE) buyouts introduce complex financial structures that can make it challenging to track portfolio company performance. The use of acquisition vehicles can obscure ...
Bank Runs and Liquidity Crises: Insights from the Diamond-Dybvig Model
Bank runs are among the most destabilizing events in financial markets, capable of turning liquidity fears into full-blown crises. At the heart of this phenomenon is the ...
How Do Shareholder Loans and Intangible Assets Impact PE Financials?
Private equity (PE) ownership fundamentally reshapes a company’s financial profile, but understanding the true implications requires a deeper dive into balance sheet mechanics. ...
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