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Cash Management
1 Out of 3 Companies Increased Cash Holdings: Weekly Stat
Operating cash flows boosted many balance sheets in the 12 months ending March, but that will be harder to do this quarter.
By
Vincent Ryan
| July 6, 2022
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earnings management
Risk & Compliance
Report Details Ubiquity of Non-GAAP Metrics
Some findings seem to support allegations that companies are practicing "earnings management."
By
David McCann
| October 15, 2018
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Management Accounting
Study Finds Disturbing Evidence of Earnings Management
Not only companies but also stock analysts and earnings-data clearinghouses are linked to the deception.
By
David McCann
| August 2, 2018
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Risk & Compliance
Fears Over Downside to Clawbacks Are Unwarranted: Study
Contradicting prior research, a new report finds that increased performance-based compensation for CFOs actually steers them away from earnings management.
By
David McCann
| June 7, 2018
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Retirement Plans
Accounting Estimates Changing at Record Pace
A trendy change in pension accounting methodology is responsible for many of the revised assumptions on which future estimates are based.
By
David McCann
| October 24, 2017
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Risk & Compliance
Interim CEOs Are Prone to Inflating Earnings
Not only that, they're more likely to be promoted to the top job permanently if they do.
By
David McCann
| November 18, 2015
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Risk Management
‘Boomerang’ Auditors Make Better Fraud Detectives, Experiment Shows
Auditors who spend time as CFOs and then return to public accounting are likely to do a better job of catching earnings cheaters.
By
David Katz
| August 21, 2015
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Risk & Compliance
Companies Purposely Hire Fraudsters: Study
Groundbreaking research suggests that when hiring accountants, companies weigh a proclivity toward "earnings management" more highly than any other trait.
By
David McCann
| August 19, 2015
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Technology
The Search for Suspect Accounting
Analytical models from academia and the SEC could help expose everything from poor-quality earnings to outright fraud.
By
Vincent Ryan
| April 8, 2014
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Corporate Finance
Back to the Future
What the SEC should really do about earnings management.
By
Stephen Barr
| September 1, 1999
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