Corporate Earnings
When does earnings management become earnings manipulation, and when does earnings manipulation become outright misrepresentation? This is an important question.
A No Fault Approach to Recouping Executive Compensation
Having improved financial performance justifies compensation, but what happens to the compensation after a restatement?
Recognize the True Cost of Compensation
Compensation options are a cost to the firm and need to be expensed if financial statements are to reflect the true value of the firm.