Have chief financial officers ever mattered more—or been less prepared? Read article more »

Corporate America is learning how to live with the tough regulations introduced after the collapse of Enron Read article more »

After months of vigorous resistance, Arcelor's board finally succumbed to Mittal Steel's €25.6 billion ($32.2 billion) takeover offer. Mittal's bid for Arcelor, which operates steel plants in several European countries, had inflamed French economic… more »

The battle to control the internet SINCE the internet was created in the 1960s as a military-research project, America has co-ordinated the underlying infrastructure. But other countries are increasingly concerned that a single nation enjoys such… more »

Accounts are increasingly more art than science IT IS corporate earnings season once again, and investors are poring over the numbers. This week, Sprint, an American telecoms firm, announced net profits more than twice as high as a year ago. Amazo… more »

America's response to Enron and other scandals was the Sarbanes-Oxley law. It is costing plenty—but is it working? THE Sarbanes-Oxley statute, which the United States enacted in an atmosphere of extraordinary agitation in 2002, is one o… more »