In today’s corporate environment, financial statements serve as the cornerstone of stakeholder decision-making. However, the increasing use of impression management techniques in financial reporting ...

The portfolio trended higher in Q4 and outperformed the ICE BofA 3-Month U.S. Treasury Bill Index for the period and remains ...

This Blast from the Past article was initially published in the first issue of Army Logistician (the former title of Army ...

Pioneer Fundamental ... management team. With four portfolio managers at the helm, the fund is reasonably well-resourced. The fund's concentrated portfolio, with its top 10 holdings accounting ...

How LIFO and FIFO accounting ... the Financial Accounting Standards Board (FASB). GAAP permits the use of LIFO and FIFO. Though the LIFO inventory method does require a robust inventory management ...

This team is composed of value investors who emphasize quality firms with financial strength and shareholder-oriented management ... it shuns firms with poor accounting and corporate governance ...

Charles Hoffman believes the accounting industry is poised for a major shift toward machine-understandable artifacts and semantic knowledge graphs.

Public sector accounting and financial management is a critical area that focuses on how government entities manage their financial resources, report on their financial activities, and ensure ...

This change aligns provident funds more closely with pension funds, promoting long-term financial security. Preservation funds are specifically designed to invest the proceeds of pension or ...

The Financial Accounting Standards Board released a proposed ASU containing a set of targeted improvements to the FASB Accounting Standards Codification.

The Trump Administration has embarked on a fundamental shift on how the United States approaches digital assets—in marked contrast with the ...

The Review of Accounting Studies provides an outlet for significant academic research in accounting including theoretical, empirical, and experimental work. The journal is committed to the principle ...