President Obama may have a tool at his disposal for stopping companies from shifting their tax residence from the U.S. to tax havens through acquisitions.
Despite the rising drumbeat against acquisitions that shift companies' tax domicile away from the U.S., no action is likely in an election year.
Floating asset values, "gates" and exit fees may alter the equation for short-term investments.
Decision in Target case cites cost of making automated external defibrillators available.
The SEC's financial reporting and audit task force is gaining traction, according to a study by law firm Gibson Dunn.
A survey by KPMG finds that most companies involved in transfer pricing hope an IRS "roadmap" for audits will speed the process.
Companies "must remain vigilant" on corporate governance issues such as executive pay and, increasingly, environmental and social proposals, tallies show.
Share price volatility spikes during crises, making cause and effect difficult to prove, according to a new study.
Unless the U.S. and international accounting standards setters resume their convergence project, big differences will remain in the financial results that companies report to tax authorities and investors.
Many CFOs are willing to bribe foreign officials, and some would even engage in accounting fraud, under certain circumstances, a survey shows.