No. 27-1, November 2015

Index

• An Investigation Into Social Media Usage of Publicly Traded Companies
• Benefits of Using a Single‐Account Cash Management Structure
• Coachable Business Results
• Conflict Mineral Disclosure Requirements
• Congress Prepares Tax Legislation
• Driven to Distraction at Work, and the Making of Behavioral Economics, Misbehaving
• Effect of Health FSA Carryovers on HSAs
• Learning Like Lightning: Lessons From JSF F‐35 Sustainment Activities
• Letter From the Editor
• Management Accounting's Bigotry of Low Expectations
• Managing IT Change—A New Role for HR
• SEC
• Significant Changes to Consolidation Guidance
• The Importance of Cash Flow Planning for Closely Held Businesses
• The SEC and International Cash Management
• The Strategic Use of Short‐Term Loans to Access Offshore Cash
• Trapped Excess Cash as a Reporting Challenge
• Truly Maximize the ROI of Sales' and Marketing's Expenditures With Demand‐Driven Planning
• Various Implications of Excessive and Insufficient Cash Balances for Corporations