To get the initial public offerings market going again, issuers may have to make their deals more enticing to investors.
The quality level of the most important human capital — the executive kind — can't be quantified.
It's really quite simple: Because human capital is material to a company's success, much information about people should be disclosed.
It's crazy to report a company's "most important assets" as nothing more than costs.
Four viewpoints in a debate that won't quit.
The oil company's former CFO failed to identify staffing problems in its accounting department as a material weakness, the SEC says.
Barrett Business Services stock plunges 33% after it discloses James Miller made "“unsupported journal entries” in financial records.
Continuous accounting can put an end to the recurring nightmare accountants experience.
Management review controls are often subjective, complex to analyze, and harder to audit than other kinds of financial information.
An Ernst & Young survey finds only 55% of CFOs are fully or somewhat confident their reports comply with all reporting needs.