Mark Mahorney Profile and Articles

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1). Car Chase Classics: ch
I hit my teenage years in the early 80s about the same time VCRs and independent video rental shops came to every small town in America. This was bef

2). Audit Firm Rotation as a Good Governance Practice for Non Profit Organizations
Non profit organizations should rotate their audit firms periodically to insure a high level of audit performance.

3). Protecting Small Non-Profits from Fraud: An Ounce of Prevention
Small non-profit organizations are very vulnerable to fraud. Here are some inexpensive measures that can be adopted to protect them.

4). Why Financial Accounting is Neither Simple Nor Precise
Here are three basic reasons accounting is neither simple nor precise.

5). Corporate Restructurings: Ordinary or Not So Ordinary?
Corporate Restructurings appear as a separate line on many income statements. The author questions this practice.

6). Sunk Costs and Loss Aversion
Cost accounting teaches us to ignore sunk costs. Easier said then done because ignoring sunk costs often entails admitting poor decisions and accepting unrecoverable losses.

7). Do Accounting Rules Discourage Research & Development?
Current accounting rules discourage research and development spending to the detriment of society.

8). The Subjectivity and Relativity of Risk Assessments in Investment Decisions
Standard valuation theory hold that the risk of making an investment is determined by the objective characteristics of the underlying business. I argue that risk, particularly for investors in small closely held businesses, is relative and to a degree subjective.

9). What Sort of Experience is Needed to be a Good President?
Some of our best Presidents came to office with very little of the kind of experience many think is needed.

10). Sunk Costs: Assets With Little Or No Market Value
Assets are costs. Unexpired costs. This is not a straightforward concept. Sunk costs are assets that have little or no market value.

11). Why I am Running for President: Special Victims Unit
Presidential candidates assure us that they love all Americans. But they especially love Americans who have been victimized in ways that reinforce their campaign platform.