Financial statements

In the wake of a series of gross corporate abuses around the turn of the century, Congress passed Sarbanes-Oxley, which was intended to make corporate...

Investors reward clear communication.

Joe Knight, coauthor of Financial Intelligence, explains the financial statement—and why managers should get involved in finance.

Traditional accounting can’t explain how companies like Uber and Twitter are valued.

By definition, forecasted numbers in a financial statement involve educated guesses. But that's not always clear in the statement itself. To reduce legal...

Instead of casting a wide net, try a more strategic approach.

For professional services firms, the only way to address clients' most complex issues is for specialists to work together across the boundaries of their...

Each year most public companies issue reports describing the pay packages of their CEOs. In them compensation committees attempt to explain the rationale...

Should stock options be recorded as an expense on a company's income statement and balance sheet, or should they remain where they are, relegated to footnotes?...

Research shows it's an increasingly important form of insurance, particularly for small or vulnerable firms.

Riku Nakamura relocated six years ago with his family from Tokyo to San Mateo, California, to spearhead the launch of Kenko USA, the first foreign subsidiary...

An abrupt and lasting drop in revenue growth is a crisis that can strike even the most exemplary organization. The authors' comprehensive analysis of...

On July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law...

Corporate treasurers and chief financial officers have become adept at quantifying and managing a wide variety of risks: financial, hazard, and operational....

The sophisticated technologies used to understand costs don't illuminate revenue sources well. For that you need a whole new breed of accountant.

Managers fail to communicate effectively with Wall Street for all sorts of reasons. But neglecting the investment community--particularly the analysts...

Riku Nakamura relocated six years ago with his family from Tokyo to San Mateo, California, to spearhead the launch of Kenko USA, the first foreign subsidiary...

With companies' financial statements being scrutinized as never before, executives are under pressure to forecast the cost of major projects accurately....

And how to fix it.

Accounting scandals have opened the door to international influence on U.S. financial reporting. Most important for U.S. companies, under emerging global...