A second lawsuit is filed seeking to have the law struck down, claiming it violates the U.S. Constitution's equal protection clause.
Share prices fall unrealistically low around the time of restatement announcements but then show abnormal positive returns over the longer term.
Contradicting prior research, a new report finds that increased performance-based compensation for CFOs actually steers them away from earnings management.
Loss of deductions for performance-based pay may cost public companies nearly $100 million over three years — but do they care?
A thorough study of finance chiefs at U.S. public companies shows that total compensation for the average male is 16% higher.
