Financial Statement Analysis

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.

Investors need to request that the companies they invest in include the income tax footnote along with their 2017 earnings release. Sandra Peters, CFA, explains why.

Environmental, social, and governance (ESG) issues are important, but are all of them material? California State Teachers Retirement System (CalSTRS) CIO Christopher J. Ailman discusses how he resolves investment conflicts.

Jason Voss, CFA, provides his picks for Weekend Reads for Investors. This edition curates stories on the potential repeal of the tax deduction corporations in the United States receive on debt payments, the end of Big Oil, how we can recognize machine consciousness, and more.