earnings management

Report Details Ubiquity of Non-GAAP Metrics
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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Study Finds Disturbing Evidence of Earnings Management
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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Fears Over Downside to Clawbacks Are Unwarranted: Study
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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Accounting Estimates Changing at Record Pace
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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Interim CEOs Are Prone to Inflating Earnings
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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‘Boomerang’ Auditors Make Better Fraud Detectives, Experiment Shows
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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Companies Purposely Hire Fraudsters: Study
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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The Search for Suspect Accounting
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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Back to the Future
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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