Enron. WorldCom. What comes to your mind when you think of these organizations? The use of variable interest entities and misleading classifications of assets to misstate earnings. Accounting ...

The COVID-19 outbreak has brought out some creative accounting at companies, as executives attempt to gauge the impact of the pandemic on their businesses and how they would have performed if the ...

The inefficiency of Indian capital markets has troubled regulators for years now. The low participation rate of retail investors in the stock market has been a major cause of worry, pointing to ...

In this quarter’s filings the group added a footnote expanding the scope of what’s included under cash and cash equivalents. (Representative image) ...

Corporate financial statements, with their numbers calculated down to the dollar and even the penny, have always seemed to be etched in stone. In these Enron-tainted days, regulators and investors are ...

Jon Altman receives funding from the Australian Research Council and the National Environmental Research Program. He is a director of Arts Monthly Australia and a member of the Australian Institute of ...

Institutions such as the Museum of Modern Art are part of the dazzling constellation of public culture that makes New York such a special place. MoMA provides a valuable public service by making it ...