accounting standards
GAAP sometimes misrepresents business reality. We can use that fact to generate some alpha.
You can find significant alpha in the mechanics that drive GAAP accounting.
Can Impact-Weighted Accounting (IWA) help unlock ESG Alpha for investors?
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.
The next crash may unearth accounting scandals to rival those of Enron and WorldCom, says Sebastien Canderle.
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.
Jason Voss, CFA, provides his choices for Weekend Reads for Investors. This edition features surprising facts about coffee consumption, global choke points in the food supply, graphics showing how cryptocurrencies are likely to affect finance, and more.