Nicholas T. Rafael Jr.
Corporate Finance
Greater New York City Area
10+ years in practice
FP&A · Reporting · Operations
Finance work that holds up under review.
I’m Nicholas T. Rafael Jr., a corporate finance professional with more than ten years of experience across financial planning and analysis, financial reporting, accounting operations, and process improvement. I write practical, educational material for the people who build budgets, close books, and answer for the numbers.
Planning
Budgeting, forecasting, and variance analysis that decision-makers can actually use.
Reporting
Financial statement preparation, close discipline, and packages built for review.
Regulation
Research across Basel III and the Enterprise Regulatory Capital Framework.
Operations
Process improvement, financial systems, and operational efficiency in finance.
Nicholas T. Rafale Jr.
Experience
10+ years, corporate finance
Location
Greater New York City Area
Both sides
Planning and reporting
Written from inside the work, not above it
Most finance writing sits at one of two extremes. Academic material explains theory without saying how the work is performed. Vendor material explains a product without explaining the problem it claims to solve. What is missing is the middle: an account of how the work actually gets done, what tends to go wrong, and what a competent practitioner does about it.
I’ve spent more than ten years on both sides of the finance function — the forward-looking analysis that supports decisions, and the historical accounting that establishes what happened. That combination shapes everything here. A forecast is only as credible as the actuals it’s measured against. A reporting process is only useful if someone downstream can act on what it produces. I treat the two as one system, because in practice they are.
Why you can trust what you read here
- It comes from practice. Every page describes work performed over ten-plus years in corporate finance, not a summary of other people’s material.
- Terms are defined before they’re used. No assumed vocabulary. A student and a controller can read the same page and both get something from it.
- Limits are stated. The capital regulation material is labeled as educational research, not compliance guidance. Where something is uncertain or jurisdiction-specific, I say so.
- Nothing is sold here. There’s no product behind the analysis, which means no reason to frame a problem so that a particular solution fits it.
Experience
10+
Years working in corporate finance, spanning planning, reporting, and accounting operations.
Coverage
11
Areas of applied experience, from FP&A and statement preparation through financial systems and real estate finance.
Based in
Greater NYC
Working in and around the New York City metropolitan area.
What I Write About
Five areas of applied experience
Each links to a full section covering the fundamentals, the common failure modes, and how the work is done in practice.
Corporate Finance
How the finance function works
The structure of a finance organization, capital allocation, working capital, and how planning, reporting, treasury, and controllership fit together.
FP&A
Budgeting, forecasting, analysis
Driver-based planning, rolling forecasts, variance decomposition, and the practical work of turning a model into a decision.
Financial Reporting
Statements, close, and controls
Financial statement preparation, month-end close sequencing, reconciliation discipline, and the accounting operations underneath.
Capital Regulation
Basel III and ERCF research
An educational reading of bank and enterprise capital frameworks: capital tiers, risk weighting, buffers, and liquidity standards.
Process Improvement
Systems and operational efficiency
Reducing cycle time in finance operations through process mapping, systems work, and controls that don’t add friction.
Library
The full article index
Long-form educational writing organized by topic, for finance professionals, business owners, and students entering the field.