The Baruch Business Report offers a conversation between John Elliott, the Dean of Baruch’s Zicklin School of Business, and Terrence Martell, Saxe professor of Finance and International Business in Baruch’s Zicklin School of Business. The discussion starts with the results of the first quarter 2007 “Chief Financial Officers Outlook Survey,” which is conducted quarterly by Financial Executives International and Baruch College’s Zicklin School of Business, and continues into a larger economic analysis. After recession, the prevalent concerns of the CFOs this quarter were health care costs, consumer demand, and costs of regulatory compliance. Elliott and Martell discuss the fact that 83 percent of the CFOs say U.S. financial reporting regulations hinder the ability of U.S. capital markets to attract new listings versus other major financial centers around the globe. They also discuss the desirability of simplifying some reporting requirements for public companies. The survey results are available on Baruch College’s website at http://www.baruch.cuny.edu/cfosurvey/