Report Details Ubiquity of Non-GAAP Metrics
Some findings seem to support allegations that companies are practicing "earnings management."
Study Finds Disturbing Evidence of Earnings Management
Not only companies but also stock analysts and earnings-data clearinghouses are linked to the deception.
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.
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.
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.
‘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.
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.
The Search for Suspect Accounting
Analytical models from academia and the SEC could help expose everything from poor-quality earnings to outright fraud.