Peer effects may influence early disclosures for businesses

Edging a competitor out of the spotlight is one reason why companies tend to make announcements, such as earnings reports, earlier than they are legally required, according to a Penn State researcher. The push to report information ...

One-time tax items aren't earnings misconduct

When investors try to forecast a company's future earnings by analyzing its current financial statements, a perplexing problem is how to interpret nonrecurring income taxes.

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