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Business analysis
Practical perspectives on company analysis, benchmarking, financial performance and strategic decision-making.
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Business analysisJul 7, 2026
Cost of capital under IDW S 1 and KFS/BW 1: why your beta factor needs a paper trail
Germany's IDW S 1 and Austria's KFS/BW 1 were both rewritten in 2026, tightening the rules on cost of capital. Here is what changes for beta factors, peer groups, and audit trails.
KatharinaRead article
Business analysisJun 17, 2026
AI agents in auditing: the Big Four are moving fast, and liability stays human
EY, Deloitte, PwC and KPMG are deploying AI agents to handle independent audit steps. The technology is moving quickly. The liability question is not yet resolved. Here is what it means in practice.
LisaRead article
Business analysisMar 27, 2026
Why banks need a new quality of decision support in 2026
Credit decisions need to be faster and better grounded, yet data complexity keeps growing. Louis Flach on why classic analysis hits its limits and what a better approach looks like in 2026.
LouisRead article