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Thanks to Wachovia and a new accounting rule, Wells Fargo looked like it robbed a bank before reporting record first quarter earnings this morning. &lt;p&gt;Morgan Stanley wasn&amp;#8217;t as lucky, as it reported a significant loss for the first three months of 2009 (though, in Mack Daddy &amp;amp; Co.&amp;#8217;s defense, the investment bank turned&amp;nbsp;holding company did boost its capital ratios, so it&amp;#8217;s not all bad). &lt;p&gt;And, as you likely have heard, Freddie Mac&amp;#8217;s acting CFO apparently committed suicide, spurring speculation into what, if anything, the death had to do with big bonuses and regulatory inquiries into the ailing firm&amp;#8217;s accounting practices.&lt;/p&gt;

Derek Loosvelt

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