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19 Com. Lending Rev. 1 (2004)

handle is hein.journals/cmlrv19 and id is 1 raw text is: Commercial Lending Review FINANCIAL REPORTING QUALITY: RED FLAGS AND ACCOUNTING WARNING SIGNS 2 THOMAS R. ROBINSON AND PAUL MUNTER Two large accounting scandals, Enron and Sunbeam, show the importance of looking for and responding to accounting red flags. TYING AND SUBSIDIZED LOANS: IS THERE A PROBLEM? 16 DONALD MULLINEAUX Tying is not a rational strategy in today's financial environment. RECENT DEVELOPMENTS IN THE REGULATION OF BANK TYING ARRANGEMENTS 26 CHARLES M. HORN, ANDREW KARP, AND CHRISTINE POULON A proposed Federal Reserve Board interpretation emphasizes the critical importance of compliance systems and policies to prevent illegal tying. EARNINGS MANAGEMENT: LESSONS FROM FREDDIE MAC RISK MANAGEMENT RESPONDING TO REGULATORY SCRUTINY OF LOAN-LOSS RESERVES 38 SCOTT MILLER Under current guidance, both methodology and docu- mentation are key for justifying loan-loss reserves. ACCOUNTING FASB REVISES EMPLOYERS' DISCLOSURES ABOUT PENSIONS AND OTHER POSTRETIREMENT BENEFITS 42 IBRAHIM M. BADAWI AND ADRIAN P. FITZSIMONS A proposed FASB Statement would eliminate the FASB Statement No. 132 requirement to provide rec- onciliations of beginning and ending balances of the fair value of postretirement benefit plan assets and ben- efit obligations. 30 JOHN R. GARRETT AND THOMAS A. GAVIN Freddie Mac's financial statement restatement provides lessons about corporate governance and insights into the problem of earnings management. COMMFERCIAL LENDING REVIEW 1 JANUARY 2004

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