Vincent Papa, PhD, CFA

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Vincent Papa, CFA, is a director of financial reporting policy at CFA Institute. He is responsible for representing the interests of CFA Institute on financial reporting proposals before the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB). Papa holds a PhD.

Earnings Quality: Learning from Past Cases of Corporate Misreporting and Improving Analytical Models

Enron

With the corporate earnings season heading into the home stretch, it’s an ideal opportunity to examine whether users of financial statements — investors and securities regulators — have learnt lessons from the recent misreporting by corporations and are now effectively judging the earnings quality of reporting companies. Read more

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