Transparency

Unlocking the rating process

The credit rating agencies are often criticized for a lack of transparency in their rating methodology. But as John Caserta reports, the agencies are taking steps to shed light on this often mysterious process and, in doing so, rebuild investor…

Sponsor's article > Accounting for revenue uncertainty

The past 20 years have seen an increasing focus on mark-to-market accounting when determining corporate profits. This has been accompanied by a dramatic growth in contracts where multiple complex contingencies interact to affect valuation. David Rowe…

A window on transparency

Hedge funds will no doubt start 2004 where they left off in 2003 - as the investment vehicles of choice for private and institutional investors looking for the best opportunities for decent returns.

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