To improve corporate behavior and to reward corporate performance we need to improve the quality and utility of the information that all corporations disclose to investors. Our existing disclosure ...

Credit deterioration seldom happens suddenly. The earliest signs of weakness emerge long before financial statements or ...

Under the SEC’s KPI guidance, a KPI is one of the key variables through which management evaluates a company’s performance or status, disclosure of which would be material to investors. The SEC ...

In recent years, accountants have begun to recognize that financial statements prepared under generally accepted accounting principles (GAAP) cannot adequately communicate the value of companies that ...