Examining discretion in revenue recognition under ASC 606

New research by SUNY Polytechnic Institute (SUNY Poly) assistant professor of accounting Dr. Angelica Castro examines how changes to accounting standards have affected the way companies report revenue and the discretion managers ...

Overconfident CEOs more likely to expose businesses to risk

Companies led by overconfident chief executives are potentially more exposed to political and regulatory risks because they engage in significantly less corporate lobbying, according to University of Queensland research.

Tax break 'megadeals' spurred innovation in local communities

When cities, counties or states provide corporations with big tax breaks to lure factories, corporate headquarters and other facilities, the economic benefits may go beyond the new jobs and investments the companies bring ...

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