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...
Crypto Roundup: The Road Remains Rocky
Remember when cryptocurrency was going to be a big deal? Bitcoin and other alt-coins were going to replace money and change the way the world does bus...
Severed Heads: Companies Split CEO, Chairman Roles
The saying goes that if you want a job done right, do it yourself. But public companies seem to have learned a different lesson. When things go wrong,...
SEC Proposal Would Curb Shareholder Resolutions
By definition, owning a share of stock gives the holder partial ownership of a company. Even though institutions like mutual funds and pensions contro...
The Proxy Adviser Strikes Back
It’s one of the defining conflicts in corporate governance today: the attempt to constrain the behavior of public companies by non-governmental “s...