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Accounting

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Enron executive Sherron Watkins, left, who objected to a type of fair-value accounting used by the company, looks on in 2002 as former Enron CEO Jeffrey Skilling testifies on Capitol Hill.
July 2, 2014
Written

Charles Lee: Why Fair-Value Accounting Isn’t Fair

An accounting professor says shareholders need accountants to keep track of asset history, not to forecast future prices.

Insights

Nasdaq Sign
March 15, 2013
Written

Beware: Corporate Financial Statements Decline in Predictive Value

New research explores the value of financial and market data to ascertaining the likelihood of bankruptcy.
Learn about corporate accountability and social responsibility, and the operational structures of corporations.

Latest Stories in Accounting

November 14, 2013
Written

Charles Lee: How Well Do Chinese Reverse Mergers Perform?

New research suggests these companies performed better than their reputation suggested.
September 25, 2013
Written

Research: Can Money Buy Happiness?

In his quarterly column, Francis J. Flynn looks at research that examines how to spend your way to a more satisfying life.
September 20, 2013
Written

Researchers: Where Do You Draw the Line Between Trust and Regulation?

David Larcker and Brian Tayan explain why building trust in an organization pays off.
July 31, 2013
Written

David Larcker: “Lonely at the Top” Resonates for Most CEOs

Nearly two-thirds of CEOs do not receive outside leadership advice, but nearly all want it.
July 24, 2013
Written

David Larcker: Regulations Are No Quick Fix for Corporate Failures

In their latest book, corporate governance experts assess which governance practices really work.
May 22, 2013
Written

New CEO and Board Research from Stanford and The Miles Group

In grading CEO performance, financials still dominate.
May 16, 2013
Written

David Larcker: Should the CEO role be separated from the chairman?

Whether shareholders benefit depends more on context than on corporate structure.
April 1, 2013
Written

The Bottom Line on Corporate Tweeting

Research suggests Twitter helps market liquidity of little-known companies.
March 21, 2013
Video

Elizabeth Blankespoor: How Twitter Can Improve Your Market Liquidity

Elizabeth Blankespoor explains how smaller firms can use Twitter to deliver company news directly to investors, improve market liquidity and compete with bigger companies.
March 15, 2013
Written

Beware: Corporate Financial Statements Decline in Predictive Value

New research explores the value of financial and market data to ascertaining the likelihood of bankruptcy.