Executives are wary of making speculative investments when it comes to pension funds, preferring to forego potential profits in favor of risk avoidance
Most senior accounting executives don't think FASB's new fair value rules worsened the subprime crisis, but neither do they think the regulations helped investors better understand lending risks
The first far-reaching climate-change bill is heading for the Senate floor, heating up the debate in Congress and in corporate boardrooms about the potential impact of stricter regulations