News & Insights

Borrowed Liquidity: How Private Markets Are Reaching the American 401(k)

and What Plan Fiduciaries Must Demand Before They Sign the Next Investment Policy Statement

Workouts Without Witnesses: How Liability Management Exercises Have Quietly Reordered the Capital Structure

and What Institutional Investors Must Demand Before the Next Uptier

Collateral Damage: How Insider Pledged Shares Have Quietly Built a Fault Line Beneath the AI Boom

and What Institutional Investors Must Demand from the Proxy Statement

Choice of State: How the Migration of Corporations from Delaware Is Recasting Stockholder Rights

and What Institutional Investors Must Demand Before They Vote on the Next Reincorporation Proxy

Marks Without a Market: How the Saba Tender Offers Exposed the Architecture of Private Credit Valuations

and What Institutional Investors Must Now Demand

The Useful Life Question: A Forensic Framework for Reading Hyperscaler Depreciation Policy in the Artificial Intelligence Capital Expenditure Era

The Performance Paradox: How Executive Compensation Became Corporate America's Best-Engineered Guarantee

and What Institutional Investors Must Demand from the Proxy Statement

The Hidden Ledger: How Supply Chain Finance Became Corporate America's Most Dangerous Off-Balance-Sheet Liability

and Why Most Investors Still Cannot See It

The Tariff Fog: How Trade Policy Chaos Became Corporate America's Most Convenient Cover for Financial Statement Manipulation

and What Institutional Investors Must Do to See Through It

The Buyback Mirage: How $1 Trillion in Annual Share Repurchases Became Corporate America's Most Powerful

and Least Scrutinized—Earnings Management Tool

Powered by Artificial Intelligence, Built on Artificial Claims: How AI Washing Became America's Newest Securities Fraud

and How Forensic Investors Can Detect It

The Last Line of Defense: How the Disappearance of Activist Short Sellers Is Leaving Corporate Fraud Undetected

and What Institutional Investors Must Do About It

The $5.6 Trillion Blind Spot: Goodwill, ASC 350, and the Accounting Standard That Stopped Working