Companies with net operating losses may jeopardize their ability to use them when they structure deals as earn-outs, a prominent tax lawyer warns.
Reuters on Monday published at least the second article we've seen in recent weeks that cites evidence suggesting a change in investor sentiment toward M&A. In contrast to previous periods, shareholders are rewarding buyers as well as sellers in today's market.
A new study finds that 20 percent of finance chiefs exploit gaps in accounting to misrepresent their companies' earnings, and their companies do so an average of ten percent of the time.
Wtih negative guidance the second-highest on record for companies in the S&P 500, the perennial question of whether to provide guidance at all presents itself. Audit committees should be sure to get involved in the analysis, urges PwC.
>> Tax and Accounting: EU tightens rules for auditors The European Parliament approved a measure that aims to disrupt overly cozy relationships between companies and their auditors. Companies...
Pessimistic first-quarter earnings expectations give companies plenty of room to beat analysts' view.
The investigation federal officials reportedly opened into the alleged fraud that took place at Citigroup's Mexican subsidiary may have raised the stakes for the bank, as well as questions about its financial controls.
States and cities tout corporate tax rates and offer breaks, but other cost considerations and economic factors can make or break a new corporate location, as KPMG analysis shows.
A U.S. court ruled earlier this year that the insurance premiums a company paid to a captive insurer on behalf of the company's other subsidiaries are deductible, a decision that may clear the...
"The board and the CEO should recognize that a one-size-fit-all strategy is not suitable for selecting a CFO, and accounting background of the CFO is not always value enhancing," Bentley and Northeastern researchers conclude.