Malcolm Howard has been a prodigious writer for UKSA. His past articles for The Private Investor often focused on the deficiencies of IFRS valuations and sometimes foreshadowed major accounting scandals, such as that of Patisserie Valerie.
Malcolm is also the author of "Accounting and Business Valuation Methods: How to Interpret IFRS Accounts", published by Elsevier. Full details can be found here.
Like all writers on our site, Malcolm is expressing his own views and not those of UKSA. They do not constitute financial advice.
The difference between theory and reality - August 2022
UK Shareholders’ Association visit to BP plc- May 2022
Investors Beware - You may be robbed - March 2022
The articles below first appeared in The Private Investor:
Simple Tests 2 – The Prime Test
Issue 214 Oct 2021 Page 2
Simple Tests 1 – Due diligence
Issue 213 Aug 2021 Page 4
The Fear Factor might damage our investments
Issue 207 Aug 2020 Page 3
Published accounts are consistent with fiction writing
Issue 202 Oct 2019 Page 3
Research is the key to successful investing
Issue 201 Aug 2019 Page 3
Accounting for risk
Issue 200 June 2019 Page 3
Prudence – a false dawn
Issue 199 April 2019 Page 3
The problem with auditing
Issue 198 Feb 2019 Page 4
Auditing – a piece of cake
Issue 197 Dec 2018 Page 3
UKSA visit to PwC – we have been warned
Issue 196 Oct 2018 Page 3
Lack of clarity and imprudence – factors to consider
Issue 195 Aug 2018 Page 4
Template audits – the gravy train rolls on
Issue 194 June 2018 Page 12
The Carillion disaster – real culprit is IFRS
Issue 193 Mar 2018 Page 8
How to assess risk
Issue 192 Jan 2018 Page 9
Carillion plc – an update
Issue 191 Nov 2017 Page 8
Can we have UK GAAP back please?
Issue 191 Nov 2017 Page 12
What do auditors do all day?
Issue 190 Sept 2017 Page 10
Youngs Brewery visit – an interesting case
Issue 189 July 2017 Page 12
The secret of gambling
Issue 188 May 2017 Page 4
The AIM market. I don’t get it! Do you?
Issue 186 Jan 2017 Page 4
The law must change – auditors responsibility
Issue 185 Nov 2016 Page 10
Poor management often destroys shareholder value
Issue 184 Sept 2016 Page 12
Who can you believe?
Issue 183 Sept 2016 Page 10
Time to go back to the ‘Stakeholder Concept’
Issue 182 May 2016 Page 16
AIM companies – Bees, Superbees, Gonabees & Elts
Issue 180 Jan 2016 Page 4
Is Retail a sector to avoid?
Issue 179 Nov 2015 Page 11
Valuation is the key
Issue 178 Sept 2015 Page 13
