Companies may be making larger-than-reported capital expenditures, according to a new study.
Proxy advisor Instutional Shareholder Services offers a new way for companies to verify equity plan data.
Recent cases show that the SEC is cracking down on executives who falsely certify statements.
Information about their global operations that proposed new OECD rules would require companies to provide to tax authorities could not alone be used to disallow their transfer pricing.
The U.S. Chamber of Commerce's Center for Capital Markets Competitiveness recommends that the SEC focus on materiality and eliminate redundancy.
If economic growth is to be sustainable, the financial system will require investors to rescue banks that are too big to fail.
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.