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The Motley Fool December 28, 2004 Jim Schoettler	Uncovering the Billion-Dollar Secret Traditional stock option accounting practices lead companies to overstate their net income. Here is a look at how significant these overstatements are, who's responsible for fixing the problem, and what they're doing about it to place themselves and their investors in an advantageous position.
Knowledge@Wharton	Pro Forma Earnings Reports: A Deceptive View of Performance The Securities and Exchange Commission is concerned with a widespread corporate habit -- the growing practice of issuing "pro forma" earnings reports that tend to paint a rosy picture of company results...
The Motley Fool October 8, 2004 Charly Travers	Genentech's Wealth Transfer Program Genentech's stock is even more expensive than you think.
IndustryWeek February 1, 2002 John S. McClenahen	Pro Forma's Bottom Line Be careful what you say and how you say it. The Financial Executives International, Morristown, N.J., and the National Investor Relations Institute, Vienna, Va., have come up with guidelines for clear and consistent public statements of corporate earnings. Five key suggestions...
CFO Edward Teach & Tim Reason	Lies, Damn Lies, and Pro Forma Pro forma earnings reports may be a cause du jour of reformers, but CFOs aren't about to back down from issuing them...
The Motley Fool August 10, 2004	"Diluted" vs. "Basic" Earnings The terms reflect some interesting changes in how companies report their earnings. Learn the difference so you can focus on the right numbers when investing.
The Motley Fool January 27, 2009 Brian Orelli	Amgen's Anemic Again 2009 won't be stellar, but the future looks better.
The Motley Fool October 25, 2005 Nathan Parmelee	Coach's Questionable Call The company's performing very well, so why resort to pro forma reporting? Investors may not want to run out and add Coach to their portfolios just yet.
CFO July 1, 2004 Alix Nyberg	A Matter of Emphasis Regulation G was supposed to end the abuses of pro forma reporting. Has it succeeded?
The Motley Fool July 27, 2007 Rich Smith	Symantec Hits a Flat Note Symantec doesn't provide a complete picture in a quarterly report that shows sales increasing while profits are falling, and a cash flow statement that is suspiciously absent.
The Motley Fool October 14, 2004 Bill Mann	Stock Options: Pause to Reload The FASB delays stock option expensing by six months. That's just more time for Big Tech to lobby.
The Motley Fool January 30, 2009 Brian Orelli	Celgene's Double Take Still Looks Good No one is going to stop using Celgene's cancer-fighting products just because the economy is in the tank, so the company should have no problem hitting or even exceeding its growth estimates the way it has before.
The Motley Fool March 17, 2004 Bill Mann	The Best Stock Options Model Are there perfect ways to value stock options? No. But anything is better than this. What's the sign that the Financial Accounting Standards Board is thinking about requiring stock options to be expensed? Lots of trips to Washington by Silicon Valley executives, and pre-emptive bills in Congress. Certainly, someone up there recognizes that accounting is best left to accountants.
BusinessWeek March 1, 2004 Louis Lavelle	Options: A Modest Proposal Why not expense part of the cost at grant and the rest at expiration?
The Motley Fool June 8, 2004 J. Graham	Earnings Madness Quarterly corporate earnings dominate the financial media. Earnings releases send investors into a flurry of buying the winners and selling the losers. But you should be looking beyond what you see in the news.
The Motley Fool April 29, 2005 Charly Travers	Value in Drug Stocks? Looking at some big pharma companies and liking what you see? Take a peek at biotech, too. GlaxoSmithKline... Pfizer... Amgen... Genzyme... etc.
The Motley Fool January 25, 2005 Charly Travers	Grading Old-School Biotech Be very wary of biotech IPOs from companies lacking drugs.
The Motley Fool July 21, 2004	When "Pro Forma" Is Bad Forma Don't let a company you own fool you with "pro forma" numbers. They're gussied-up numbers that companies would prefer you focus on instead of less attractive numbers that are often more accurate representations of their health or performance.
The Motley Fool December 18, 2006 Matthew Crews	Nice: Stock-Option Expensing SFAS 123R is here. No longer do investors and analysts have to go back and forth adjusting the results for a comparison basis. Stock options will be expensed.
The Motley Fool April 12, 2004 Charly Travers	Bargain Hunting in Big Biotech MedImmune's recent FluMist troubles may have created a buying opportunity for long-term investors.
BusinessWeek July 12, 2004 Hof & Kerstetter	Earth To Silicon Valley: You've Lost This Battle If anyone thought tech executives might finally give up their long fight against counting employee stock options as an expense, a rally on June 24 quashed that notion. Here's why tech should end its fight against options expensing.
BusinessWeek July 14, 2003 Louis Lavelle	Stock Options: The Fuzzy New Math In solving one problem by forcing companies to recognize that options have a cost, we've created something equally complex: Shareholders will have no way of knowing whether their companies are accurately estimating expenses or engaging in wishful thinking to burnish the bottom line.
The Motley Fool December 23, 2005 Philip Durell	First Data Fiddles Around A stock-option plan won't hurt the parent company of Western Union financially, or change its valuation, but it does say something about the board and the executives who deem it worth fiddling with the plan to dress up future income statements.
InternetNews April 21, 2004 Susan Kuchinskas	eBay Nation Powers its Q1 Financials If the online marketplace were a country, it would be the world's eleventh most populous nation, behind Japan and ahead of Mexico.
The Motley Fool November 2, 2004 Rich Smith	Macrovision Takes a Hit Wall Street punishes the digital copy protector for the wrong reasons.
The Motley Fool January 16, 2009 Brian Orelli	Sealed Lips Don't Sink Ships At the JPMorgan health care conference, there's updates aplenty, but not for the most interesting stories.
The Motley Fool October 31, 2006 Anders Bylund	IAC by the Book: Fool by Numbers The interactive conglomerate released third quarter 2006 earnings: Income Statement Highlights... Margin Checkup... Balance Sheet Highlights... Cash Flow Highlights...
The Motley Fool June 30, 2010 Brian Orelli	Which Midsized Biotech Is the Best Buy? Biogen Idec, Amgen, or Gilead? Which of these biotechs has the most potential for growth?
The Motley Fool November 23, 2004 Charly Travers	Don't Be Afraid of Biotech You don't need to be a scientist to invest in this high-growth sector.
The Motley Fool November 16, 2004 Charly Travers	Finding Biotech's 50-Baggers Finding these superb biotechs isn't a search for a once-in-a-lifetime opportunity. These great investments pop up a lot more frequently than you may think.
The Motley Fool June 25, 2004 Bill Mann	Valley's Intellectual Bankruptcy Yesterday, the Financial Accounting Standards Board held a contentious roundtable in Palo Alto, Calif., to discuss FASB's standing proposal to require American companies to treat stock options granted to employees as an expense.
Knowledge@Wharton January 29, 2003	Are Stock Options In Your Future? Given the recent turmoil surrounding stock options -- including well-publicized abuses of executive stock options, the depressed market, and anticipated new rules on the expensing of options -- has this once-popular form of compensation lost its appeal?
The Motley Fool May 5, 2004 Rich Smith	Has Macrovision No Shame? On Monday after the bell, California-based intellectual property rights defender Macrovision reported yet another fabulous quarter, whether judged by revenues, earnings, or pro forma (Latin for "ad lib") earnings.
Real Estate Portfolio Special Issue 2005 Yungmann & Agarwal	One World, One GAAP Global businesses and international investors are increasingly demanding accounting information that they can understand when running businesses and making investment decisions on a worldwide basis.
The Motley Fool December 28, 2005	Foolish Fundamentals: GAAP Understanding how companies make adjustments to GAAP earnings will help investors round out their tool kit.
The Motley Fool February 28, 2011 Brian Orelli	Pharma's Newest Acquisition Targets Share buybacks are in at big pharma companies. Does it mean that licensing deals are out?
The Motley Fool November 6, 2006 Rich Smith	Digital Insight Sees Cash Fortunately, investors have no need to parse the logic behind DI's assertion that it was actually pro forma profitable last quarter -- the firm let us see for ourselves that it was cash profitable.
The Motley Fool July 18, 2005 Stephen D. Simpson	Rare Diseases Mean Solid Growth for Genzyme Genzyme doesn't target well-known diseases, but then neither does the competition. Valuing these shares is a bit tricky.
The Motley Fool March 31, 2004 Bill Mann	FASB: Ready to Rumble The Financial Accounting Standards Board announces it intends to require companies to expense stock options.
The Motley Fool July 12, 2006 Brian Lawler	Genzyme Continues to Deliver The biopharmaceutical company releases their second quarter earnings announcement. The stock is up sharply today, almost 8%, after Genzyme reported earnings of $0.68 a share.
The Motley Fool April 25, 2005 Chris Cather	The World According to GAAP As earnings season heats up, investors may want to read up on the difference between GAAP and adjusted earnings.
The Motley Fool May 15, 2006 Rich Smith	Macrovision Measures Up Good news at last for the antipiracy firm. Investors, take note.
The Motley Fool July 22, 2004 Bill Mann	House Meddles in FASB Matters The House of Representatives moves to block the independence of America's top accountants.
The Motley Fool November 22, 2006 Jean Graham	Nuance: Live Long and Prosper? The speech-recognition specialist has a gap in its GAAP numbers. Investors, take note.
The Motley Fool August 17, 2004 Charly Travers	Surviving Biotech's Downturns Advice on withstanding the volatility of the biotech sector.
The Motley Fool April 2, 2004 Whitney Tilson	Coalition of the Greedy CEOs are fighting to keep the stock options gravy train rolling at shareholders' expense. Three cheers for the Financial Accounting Standards Board, which recently released its proposal to require companies to expense stock options.
Knowledge@Wharton	New Ways to Retain and Reward Employees (Hint: We're Not Talking Stock Options) A handful of technology companies are heading in alternative directions when it comes to giving employees incentives to stay and perform well.
BusinessWeek April 26, 2004	How Expensive Will Expensing Options Be? A talk with accounting expert Pat McConnell on the impact of stock options on earnings
InternetNews July 20, 2004 Roy Mark	House Votes to Block Stock Option Expensing The U.S. House of Representatives approved legislation supported by the tech industry to pre-empt a proposed federal accounting regulation calling for corporations to deduct the cost of all employee stock options from their profits.
The Motley Fool November 10, 2005 Salim Haji	Distractions at Whole Foods Though good numbers continue at the grocer, recent announcements raise questions about driving long-term shareholder value.