The disclaimers actually do less to protect investors than protect the companies that make them, research suggests.
The biotech firm's stock falls 23% but its CEO says, "It is important that investors understand that our business performance remains strong."
Contradicting prior research, a new report finds that increased performance-based compensation for CFOs actually steers them away from earnings…
Earnings management tends to occur not when a company is getting little or a lot of attention, but rather when it's in the middle of those extremes.
With ASC 842 slated to take effect in just a few months, accounting teams need a methodical approach to implementation. Here is a guide.
Proxy advisor ISS recommends a vote against retaining KPMG, questioning its expertise amid an investigation of GE's accounting practices.
The Center for Audit Quality recommends best practices and discussion topics for non-GAAP presentations.
From an investor perspective, it's difficult to tell how much of any change in revenue or earnings is due to the new revenue recognition rule.
Requiring top corporate executives to be only a year or two removed from a prior job with the company's auditor is insufficient, study suggests.