Disclosure Highlights Cost of Digital Tariffs on U.S. Companies
In his three years in office, Republican President Donald J. Trump has made disrupting the balance of global trade a hallmark of his administration. T...
Companies Less Likely to Do “Big R” Financial Restatements
Back in the early 2000s, seemingly mild-mannered corporate executives such as Kenneth Lay and Bernie Ebbers came to be known as some of the world’s ...
Research Says Disclosure Offers Cover for Questionable Accounting
Public financial reporting involves an inherent tension between accurately portraying the condition of a company and the pressure to meet the expectat...
Ghost of Revenue Past Haunts Issuers, SEC
Ebenezer Scrooge had a hard time reckoning with the ghost of Christmas past. This holiday season, a different but equally vexing demon is haunting pub...
Fast-Rising Risk Factors Offer Signs of the Times
If you really want to understand America, you could travel our highways. You could watch our movies, read our newspapers, or talk to people in diners....
FASB Aims to Ease LIBOR Phaseout
With the London Inter-bank Offered Rate (aka LIBOR) on its way out, U.S. companies are searching for off-ramps to shift to new lending benchmarks. The...