When does earnings management become earnings manipulation, and when does earnings manipulation become outright misrepresentation? This is an important question.
Accounting / Finance / Investing
Companies operating in managed exchange rate environments may be able to use a similar proxy to establish suitable prices and to profit from currency speculation.
This study investigates how holding and transaction costs can affect the cost calculus of commission-free ETFs and provides a recommendation on how to minimize costs.
Empirical observations, laboratory experiments, and game theory offer guidance for a prudent person doing repeat business with potentially untrustworthy partners.
After the crisis in Cyprus, even smaller depositors lost money in Cyprus banks. This raises a troubling question: will bank bail-ins—by depositors, creditors and bondholders—become the norm in other countries as well?
The civilian or commercial drone market in the United States is just beginning to emerge, which puts U.S. businesses behind businesses in other countries.
Attendees learn in-depth critical analysis and evaluation skills for transacting successful financing deals and valuation methods used by capital providers.
The Halloween effect seems particularly compelling because of its seemingly large potential payoffs and the endless attention it receives in the media.
A tax inversion happens when a firm relocates its headquarters to another country and declares that country as its domicile for the foreign country’s lower tax rate.
Financial institutions require a degree of regulation and accurate information in regulatory filings for good regulatory oversight and efficient financial markets.
The article sets out a strategic plan businesses may follow in order to increase their success rate in receiving external capital to fund their operations.
Investors are largely powerless in determining the degree to which an analyst’s results are a function of skill—and how much they are attributable to plain luck.
Banks have developed various credit derivatives to deal with the credit risk of loans. In addition, banks can use credit derivatives to transfer risk to a third party.
If the Federal debt causes investors to lose confidence in America’s ability to pay back loans, investors will demand higher rates of return making it harder for the U.S. to borrow money.