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“Shadow AI” may well be the coolest-sounding corporate risk factor you will ever hear of—one that would work nicely on the spine of a Tom Clancy novel. In reality, though, the risk is more routine and pervasive than it is exotic. And as the recent experience of a regional bank in Pennsylvania shows, it’s a material one worth reading up on.
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Last month we looked at the prickly issue of how companies are accounting for tariff costs. The accounting questions on the other side of that ledger—what do you do when you might get your money back?—turn out to be equally thorny.
Afte...
If you don’t run a public company, the idea of shifting from quarterly to semiannual financial reporting may sound like a classic case of a solution in search of a problem. There was nothing obviously broken about the system that generated performance data four times a year—at least for fund managers and securities analysts. If you had to churn out that data, however, you mig...
Elon Musk has never had much patience for corporate governance conventions, and SpaceX’s anticipated IPO only underlines the point.
According to a Reuters report, SpaceX’s byl...