Earnings management is the use of accounting techniques to produce financial statements that present an overly positive view of a company's business activities and financial position. Many accounting ...

When times are tough, the temptation to “manage earnings” abounds. In this second article in a two-part series, my colleague Lenin Lopez delineates some critical red flags that might indicate an ...

If you know nothing else about what drives share prices, understanding that earnings revisions have a huge impact would be crucial. A company’s share price reflects the market’s expectations of future ...

While paying dividends to shareholders is one way to use profits, aiming for higher retained earnings can be a more effective long-term strategy for creating shareholder value. In addition to ...

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

When times are tough, the temptation to “manage earnings” abounds. In this first article in a two-part series, my colleague Lenin Lopez discusses several illustrative enforcement actions. This is a ...