Financial Statement Analysis
Technology can give investment pros a huge advantage in evaluating the truthfulness of company communications.
The explanatory power of the financial information reported to investors for market valuation has plummeted in recent decades.
Low accounting comparability can be costly for both firms and managers.
Could the predictive models have anticipated NMC’s earnings manipulation and bankruptcy risk?
The complexities of accounting for intangible assets and goodwill are not conducive to a quick fix.
Intangible assets are increasingly critical to corporate value, and new valuation methods need to be deployed to accurately calculate their worth.
Do private equity presentations overstate an ability to persist?
Inflation distorts a company’s income statement in three distinct ways, writes Gaurang Trivedi, CFA.
As US public companies file their 2017 financial statements, the auditor’s report looks different. To understand the changes and for context on what further adjustments lay in store, Sandra Peters, CPA, CFA, spoke with James A. Doty.
Revenue — perhaps the most important number in financial statements — and how it is calculated by nearly every public company across the globe is set to change. Sandra Peters, CFA, considers the impacts.