After a few stabs, he starts trying to get his fingers inside

The SEC alleges that the improper accounting adjustments were orchestrated by Laird Daniels, who was the retail controller at CVS and is charged with accounting violations in a related SEC administrative proceeding. According to the SEC’s order against Daniels, proper accounting would have treated the asset write down as a current period expense, and the third quarter earnings per share for CVS would have been reduced by as much as 17 percent. As Daniels described in an e mail, the dramatic change in accounting turned the acquisition of Longs Drugs from a «bad guy» to a «good guy» in terms of purported profitability for CVS..

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Assuming that the upper management team is on board with executive coaching, it is pivotal that they share this vision with their supervisory staff members, who then translate it into a company wide idea. It is not enough for the executive level to buy into the process and the subsequent changes; the implementation of actual changes involves everyone from the boardroom to the mailroom. Granted, executive coaching primarily affects the day to day operations of the corporate leaders, yet the changes that must be made affect all levels of the operation..

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