Some findings seem to support allegations that companies are practicing "earnings management."
Not only companies but also stock analysts and earnings-data clearinghouses are linked to the deception.
Contradicting prior research, a new report finds that increased performance-based compensation for CFOs actually steers them away from earnings management.
A trendy change in pension accounting methodology is responsible for many of the revised assumptions on which future estimates are based.
Not only that, they're more likely to be promoted to the top job permanently if they do.
Auditors who spend time as CFOs and then return to public accounting are likely to do a better job of catching earnings cheaters.
Groundbreaking research suggests that when hiring accountants, companies weigh a proclivity toward "earnings management" more highly than any other trait.
Analytical models from academia and the SEC could help expose everything from poor-quality earnings to outright fraud.
What the SEC should really do about earnings management.
