Home News & Insights Articles posted by Marne Smiley
June 25, 2026
Distress, Doubt, and the Forensic Lens: Investigating Fraud When Companies Falter

The current restructuring cycle has pressure points unlike any in recent memory. Loan default rates have settled at roughly 4.3% of issuers, well above the pre-pandemic 2–3% range, and roughly…Read More

June 11, 2026
Preserving Stakeholder Value in a Turnaround: Bridging the Cash Flow Gap

A turnaround is often a race against time: can the business stabilize before liquidity pressure forces the outcome? In many distressed situations today, the core issue is not whether the…Read More

May 19, 2026
From Stopgap to Strategic: The Role of Interim CFOs in Stabilizing Distressed Companies

You are sitting in a boardroom. The CEO tells the board that sales are beginning to recover. The lender asks for a 13-week cash flow forecast. The finance team produces…Read More

April 21, 2026
Tariff Refund Landscape (April 21, 2026)

Supplement to April 2026 Action Brief BOTTOM LINE CAPE went live this morning.[1] Phase 1 is operational, the path to refunds is real, and the government has not yet sought…Read More

April 10, 2026
Tariff Complexity: Issues of Risk & Opportunity Requiring Review

Download the full copy of the whitepaper here. Over the past year, tariffs quietly reshaped margins, supply chains, and liquidity across the middle market. Now they have created something far…Read More

March 5, 2026
Consumer Durable Goods Whitepaper

CONSUMER DURABLE GOODS The consumer durable goods sector has consistently been driven by the strength or weakness of the consumer himself or herself. Today, that relationship is under significant strain….Read More

February 18, 2026
Early Warning Signs of Distress: What Lenders Shouldn’t Ignore

Financial statements are essential – but are received after (sometimes long after) the performance being reported has occurred. By the time a borrower’s statements show financial stress, the underlying issues…Read More