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Improving financial reporting.(financial reporting)

This issue features a viewpoint by Robert A. Howell that is excerpted from the letter he addressed to the U.S. Securities and Exchange Commission's (SEC) Committee on Improvements to Financial Reporting (CIFiR) last November. Professor Howell is the David T. McLaughlin, D'54, T'55 Distinguished Visiting Professor of Business Administration at the Tuck School of Business at Dartmouth and Senior Partner, The Howell Group LLC. Among Howell's achievements during his distinguished career of more than 40 years, he's taught finance and accounting at the Harvard Business School, been CFO of two public companies, a director on several company boards and has consulted to a number of ...

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