Some findings seem to support allegations that companies are practicing "earnings management."
Facebook recorded a full-year "windfall" of $934 million from a a change in the way companies account for stock payments to employees.
Results were "mostly positive," the FDIC said, with profits rising 1.4% and the number of problem banks falling to a 7-year low.
Inconsistencies in ACT from company to company, and even within companies, cloud net-income reporting, an accounting expert says.