Economics & Strategy – Accounting & Valuation: First
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Economics & Strategy – Accounting & Valuation: First

It's three straight years at No. 1 for Citi's Sarah Deans and her London-based team of two.

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Sarah Deans

& team

Citi

"She doesn't just report regulatory changes but also explains the impact they might have."

It's three straight years at No. 1 for Citi's Sarah Deans and her London-based team of two. "They are quick to publish thoughtful and relevant research notes in response to changing market themes," observes one appreciative client. Deans, 40, says her group will continue to focus on corporate benefits obligations, which "remain an issue, owing to low discount rates resulting in significantly higher pension liabilities and pension accounting changes taking effect from the first quarter." Those changes require companies to use a lowered rate of return when calculating asset growth, which could amplify shortfalls at some funds. The researchers also believe there will be more focus in 2013 on accounting rules for banks, such as proposed loan provisioning regulations. The Citi crew has "the most comprehensive database of worldwide company balance sheets and income statements," marvels one asset manager. — Carolyn Koo


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