Financial statements

Corporate treasurers and chief financial officers have become adept at quantifying and managing a wide variety of risks: financial, hazard, and operational....

For professional services firms, the only way to address clients' most complex issues is for specialists to work together across the boundaries of their...

The key to selling well-designed, well-crafted products at high margins is the aesthetic coherence of the company and its goods. Embodying that ideal...

Current accounting rules don’t always communicate real value to investors.

In the current economic climate, there is tremendous pressure--and personal incentive for managers--to report sales growth and meet investors' revenue...

When you understand financial statements-including the estimates and assumptions that go into them-you can offer insights that help ensure the statements...

Now that companies such as General Electric and Citigroup have accepted the premise that employee stock options are an expense, the debate is shifting...

Green initiatives can, by reducing costs, enhance a company’s bottom line. Actions that harm the environment can have the opposite effect. Now, thanks to a burgeoning market in greenhouse gas emission credits put into effect by the Kyoto Protocol, environmental considerations will increasingly affect not only companies’ income statements but also their balance sheets. A […]

Riku Nakamura relocated six years ago with his family from Tokyo to San Mateo, California, to spearhead the launch of Kenko USA, the first foreign subsidiary...

When crucial financial estimates rely on judgment, companies can minimize their risk by turning to appraisers, actuaries, and evaluators, whether internal,...

The use of stock options for executive compensation has become a lightning rod for public anger, and it's easy to see why. Many top executives grew hugely...

During a year-long research project, the authors developed a "balanced scorecard" performance measurement system that allows executives to view a company...

With companies' financial statements being scrutinized as never before, executives are under pressure to forecast the cost of major projects accurately....

As the stock market began its ascent in the mid-1990s, executive pay--always the subject of heated debate--mounted along with it. That's because among...

Each year most public companies issue reports describing the pay packages of their CEOs. In them compensation committees attempt to explain the rationale...

An abrupt and lasting drop in revenue growth is a crisis that can strike even the most exemplary organization. The authors' comprehensive analysis of...

When Robert Herbold came to Microsoft from Procter & Gamble in 1994, he saw firsthand why Bill Gates had hired him as chief operating officer: Although...

In the last year, war broke out, the economy took a nosedive, and an alarming number of businesses went belly up. Thus, it is with some urgency that we...

Riku Nakamura relocated six years ago with his family from Tokyo to San Mateo, California, to spearhead the launch of Kenko USA, the first foreign subsidiary...

Traditional accounting can't explain how companies like Uber and Twitter are valued.