Investor frustration with questionable accounting and executive self-enrichment has been ramping up lately. This is good. It's a means to an end. The more clamorous and angry the investment community becomes, the better. Change isn't going to occur if investors -- especially the big institutions -- are quiescent and timid.

In columns for

RealMoney

, I've taken my fair share of shots at companies involved in poor accounting and/or executive excess:

IBM

(IBM) - Get Report

on

May 31,

Cisco

(CSCO) - Get Report

on

Feb. 4,

Tyco

(TYC)

on

Nov. 15,

Disney

(DIS) - Get Report

on

Aug. 27,

Intel

(INTC) - Get Report

on

Nov. 1 and

E*Trade

(ET) - Get Report

on

May 31.

But the purpose of this column is not to throw another dagger in the direction of corporate America. It's to recognize that many companies are above the current fray and provide clean financial information to investors. My guess is that close to 95% of publicly traded American companies provide entirely clean, accurate and reliable numbers to investors.

On recent trips to Eastern Europe, I've talked to accounting professionals there about the condition of financial record-keeping. It's a morass of missing documentation, fictitious business units and rough estimates/guesstimates about the numbers.

In the U.S., plenty of companies respect and protect shareholder interests. Not all executives are busy hoarding capital at the expense of shareholders. Here's a well-deserved tip of the cap to one company that watches out for its shareholders. To find out which one it is,

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Arne Alsin is the founder and principal of Alsin Capital Management, an Oregon-based investment advisor specializing in turnaround situations. At time of publication, neither Alsin nor ACM held a position in any securities mentioned in this column, although holdings can change at any time. Under no circumstances does the information in this column represent a recommendation to buy or sell stocks. Alsin appreciates your feedback and invites you to send it to

arne@alsincapital.com.

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