Fato da Semana: IBM (44 de 2015)

Fato da Semana: Na terça a IBM divulgou que a SEC está analisando o seu tratamento contábil para as receitas realizadas nos Estados Unidos, Reino Unido e Irlanda. Obviamente que após o comunicado, as ações registraram queda. Apesar da empresa saber da notícia desde agosto, somente agora, na divulgação das demonstrações trimestrais, é que o mercado ficou sabendo do assunto.

Qual a relevância disto? A IBM é uma das empresas mais tradicionais do mercado. A notícia da investigação pode incluir uma discussão sobre a questão do reconhecimento da receita.

Positivo ou negativo? Negativo se resultar em alguma punição.

Desdobramentos - Existem boas chances de uma investigação resultar em reapresentação de demonstrações contábeis e até multa para a empresa. Talvez só no próximo ano teremos um detalhamento das investigações e da gravidade do assunto.

As 10 mulheres mais poderosas da contabilidade nos EUA

CPA Practice Advisor has announced the recipients of its 2014 Most Powerful Women in Accounting awards, which recognizes each for their significant contributions to the profession. While some are directly engaged in day-to-day client service as a partner or senior member of an accounting practice, others serve in roles as varied as consulting, media, software development, and even in political office.

Alison Ball - Intuit

Beth A. Wood, CPA – North Carolina Office of the State Auditor

Cheri H. Freeh, CPA, CGMA – Hutchinson, Gillahan & Freeh, P.C.

Dawn Brolin, CPA, MSA – Powerful Accounting

DeAnn Hill, CPA, PFS, CGMA – AICPA/DeAnn Auman Hill, CPA

Deborah DeHaas, CPA – Deloitte LLP

Dominique Molina, CPA, CTC – American Institute of Tax Coaches

Edi Osborne, CSPM, CPVA, CPBA – Mentor Plus

Gale Crosley, CPA – Crosley+Company

Geni Whitehouse, CPA.CITP, CSPM – Even a Nerd

Heather Kirkby – Intuit

Jean Rakich – Thomson Reuters

Jennifer Warawa – Sage North America

Jennifer Lee Wilson – Convergence Coaching, LLC

Karen Abramson – Wolters Kluwer Tax & Accounting

Katie Tolin – SS&G

Michelle Long, CPA, MBA – Long for Success, LLC

Monika Miles – Miles Consulting Group, Inc.

Rita Keller – Keller Advisors, LLC

Sally Glick, MBA – Sobel & Co., LLC

Sandi Smith Leyva, CPA, CMA, MBA – Accountant’$ Accelerator

Sandra Wiley – Boomer Consulting, Inc.

Fonte: aqui

Rir é o melhor remédio

Pérolas do jornalismo:

Fonte: Aqui

Listas: as 30 melhores economistas

Segundo o Ideas Repec estas são as 30 melhores economistas da atualidade:

1-Carmen M. Reinhart (foto)

Kennedy School of Government, Harvard University, Cambridge, Massachusetts (USA)

2-Esther Duflo

Economics Department, Massachusetts Institute of Technology (MIT), Cambridge, Massachusetts (USA)

3-Asli Demirguc-Kunt

Economics Research, World Bank Group, Washington, District of Columbia (USA)

4-Janet Currie

Institute for the Study of Labor (IZA), Bonn, Germany

Woodrow Wilson School of Public and International Affairs, Princeton University, Princeton, New Jersey (USA)

5-Marianne Bertrand

Booth School of Business, University of Chicago, Chicago, Illinois (USA)

6-Bronwyn Hughes Hall

Department of Economics, University of California-Berkeley, Berkeley, California (USA)

7-Claudia Goldin

Department of Economics, Harvard University, Cambridge, Massachusetts (USA)

8-Olivia S. Mitchell

National Bureau of Economic Research (NBER), Cambridge, Massachusetts (USA)

Pension Research Council, Wharton School of Business, University of Pennsylvania, Philadelphia, Pennsylvania (USA)

9-Serena Ng

Department of Economics, School of Arts and Sciences, Columbia University, New York City, New York (USA)

10-Ellen R. McGrattan

Department of Economics, University of Minnesota, Minneapolis, Minnesota (USA)

11-Petra Elisabeth Todd

Center for Analytic Research and Economics in the Social Sciences (CARESS), Department of Economics, University of Pennsylvania, Philadelphia, Pennsylvania (USA)

12-Anne Case

Department of Economics, Princeton University, Princeton, New Jersey (USA)

Woodrow Wilson School of Public and International Affairs, Princeton University, Princeton, New Jersey (USA)

13-Graciela Laura Kaminsky

Department of Economics, George Washington University, Washington, District of Columbia (USA)

National Bureau of Economic Research (NBER), Cambridge, Massachusetts (USA)

14-Valerie Ann Ramey

Department of Economics, University of California-San Diego (UCSD), La Jolla, California (USA)

15-Lucrezia Reichlin

Department of Economics, London Business School (LBS), London, United Kingdom

16-Nancy L. Stokey

Department of Economics, University of Chicago, Chicago, Illinois (USA)

17-Ann E. Harrison

Management Department, Wharton School of Business, University of Pennsylvania, Philadelphia, Pennsylvania (USA)

18-Amy Finkelstein

Economics Department, Massachusetts Institute of Technology (MIT), Cambridge, Massachusetts (USA)

19-Rachel Griffith

School of Economics, University of Manchester, Manchester, United Kingdom

20-Stephanie Schmitt-Grohé

Department of Economics, School of Arts and Sciences, Columbia University, New York City, New York (USA)

21-Pinelopi Koujianou Goldberg

National Bureau of Economic Research (NBER), Cambridge, Massachusetts (USA)

Economics Department, Yale University, New Haven, Connecticut (USA)

22-Caroline Hoxby

Department of Economics, Stanford University, Stanford, California (USA)

23-Christina Paxson

Economics Department, Brown University, Providence, Rhode Island (USA)

24-Marianne Baxter

Department of Economics, Boston University, Boston, Massachusetts (USA)

25-Alison Lee Booth

Research School of Economics, College of Business and Economics, Australian National University, Canberra, Australia

Crawford School of Public Policy, Australian National University, Canberra, Australia

26-Claudia M. Buch

Deutsche Bundesbank, Frankfurt, Germany

27-Toni M Whited

Ross School of Business, University of Michigan, Ann Arbor, Michigan (USA)

28-Susan Athey

Department of Economics, Stanford University, Stanford, California (USA)

29-Sandra E. Black

Department of Economics, University of Texas-Austin, Austin, Texas (USA)

30-Linda S. Goldberg

Research and Statistics Group, Federal Reserve Bank of New York, New York City, New York (USA)

Setembro com Demissões

O mercado formal para contadores e auditores continua ruim. Desde fevereiro de 2015 o número de desligados supera o número de admitidos. Em setembro, 2.310 foram admitidos e 2.710 desligados. Desde o início do ano foram quase cinco mil vagas reduzidas na área. O gráfico abaixo mostra a evolução comparativa entre 2014 (linha azul) e 2015:

É muito claro que o mercado de trabalho está muito ruim. A exceção de janeiro, em todos os meses de 2015 a quantidade de contratação é inferior às demissões. O pior, desde 2004, nunca houve neste país um setembro onde o número de contratações não fosse superior às demissões. Em outras palavras, o mês de setembro tradicionalmente é um período bom para os profissionais contábeis.

Da mesma forma que no mês passado, as demissões atingiram mais os homens (60,25%) que as mulheres. O corte atingiu mais os trabalhadores com menor salário, o que fez aumentar o salário médio daqueles que ainda possuem emprego.

Queda dos lucros das empresas no mundo

THE idea that profits grow is embedded in the corporate world. Bosses’ pay rises if they boost earnings per share. Managers who admit their firms may shrink are viewed as cowards and taken outside and shot. Lenders assume that firms’ cashflows will grow, allowing them to repay debts. In a daft ritual, Wall Street analysts start most years by collectively forecasting that earnings per share will rise at double-digit rates. Actual growth has been lower but has still had a dazzling run, averaging 8% over the past 30 years for the S&P 500 index of big American firms. Even after the 2007-08 crisis floored the global economy, profits recovered smartly.

Perhaps that is why reality has yet to sink in: the business world is stagnating. For the second quarter in a row the sales and profits of members of the S&P 500 are expected to fall; for the three months to September they are forecast to be 3-5% lower than in the same period last year. Earnings recessions are rare, happening only about once in each decade.

fonte: aqui

Teoria tem que ser interessante

"Há muito tempo se pensou que um teórico é considerado ótimo, porque suas teorias são verdadeiras, mas isso é falso. Um teórico é considerado grande, não porque suas teorias são verdadeiras, mas porque eles são interessantes." - Murray Davis