Aggressive tax planning sows confusion not only about companies' taxes but also about the basics of their operations and finances.
Study results contradict critics who are trying to water down the Sarbanes-Oxley requirement for auditing internal controls over financial reporting.
For top executives, managerial experience at an auditing firm is not necessarily a virtue, especially among those who are highly paid, a study finds.
After a quick boost, share prices tend to drop over the longer term for companies that quantify strong results in earnings-release headlines.
Research yields first-of-its-kind evidence that greater reporting frequency begets corporate myopia.
The disclaimers actually do less to protect investors than protect the companies that make them, research suggests.
Contradicting prior research, a new report finds that increased performance-based compensation for CFOs actually steers them away from earnings management.
Merely requiring companies to periodically invite bids for their audit business, or change engagement partners at the incumbent firm, doesn't do the job.
Investors gain no benefit from a 1999 rule requiring audit committees to have at least three members and be free of conflicting interests, research finds.
Total shareholder return likely would rise only slightly if repatriated, foreign-earned profits were no longer taxable in the U.S., a study finds.
Contrary to common opinion, there's no evidence that a low effective tax rate is a sign of risky corporate management.
Corruption does boost local sales, but those are canceled out by the costs associated with bribery, as indicated by return on equity.
