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| 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...   |
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... |
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. |
The Motley Fool
March 2, 2004
Rich Smith |
Macrovision's Money Game Macrovision plays "Hide the Cash." Where's it all going? |
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. |
U.S. Banker
April 2002 |
Happy Trillion, Citi! It has become uncouth to talk about asset size. But we can't ignore a breathtaking milestone: Citigroup's total assets passed the $1 trillion mark at the end of 2001... |
Salon.com
January 28, 2002
Michael Drummond |
Class-action warrior When corporations run amok and accountants are shredding documents, who ya gonna call? Try lawyer Bill Lerach... |
The Motley Fool
August 6, 2004
Rich Smith |
Reed Elsevier's Fine Print European publisher illustrates how pro forma accounting knows no borders. |
U.S. Banker
May 2002
Paul Muolo |
Options Accounting To Hit Earnings The quest for greater accounting transparency and reporting may lead to including the estimated cost of stock options in the income statement, and for some banks, that could be very significant... |
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
May 20, 2004
Steven Mallas |
Intuit's Taxing Quarter Net earnings declined and Q4 could see a loss. What should an investor's intuition be saying? |
U.S. Banker
April 2002
Robert A. Bennett |
We've Learned Nothing Despite the Enron-Andersen scandal, little has changed, at least so far... |
| Knowledge@Wharton |
Feeling Burned by Accounting Scams in the U.S.? Just Look Overseas Self-dealing and the misappropriation of profits at the expense of minority shareholders is much more common in other countries due to the weaker legal measures protecting such stockholders. |
U.S. Banker
February 2002 |
Citigroup Thrives, While Chase Shrivels Citigroup is king -- of just about everything financial. For one thing, it has unseated Merrill Lynch & Co. from its 11-year reign as the nation's lead underwriter... |
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. |
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 |
Real Estate Portfolio
May/Jun 2002
Taube & Yungmann |
Promoting Transparency in Joint Venture Financial Reporting and Disclosure Joint venture arrangements have become an integral part of the business model of many real estate companies, and financial statement preparers and users have worked toward achieving a satisfactory level of transparency... |
The Motley Fool
August 11, 2004
Rich Smith |
eCollege Takes an Incomplete The provider of outsourced education solutions will delay filing its 10-Q. |
FDIC FYI
May 30, 2002 |
Financial Transparency and Regulatory Policy The importance of financial transparency and investor confidence in financial markets can hardly be overstated in the current environment... |
IndustryWeek
October 1, 2001
Karen M. Kroll |
Bridging The Earnings Divide Performance measurement has been a flash point between corporate executives and Wall Street analysts. Can the two sides look beyond the quarterly-earnings showdown? |
The Motley Fool
March 11, 2004
Ben McClure |
Quality Earnings Count Here are three telltale signs of strong earnings. This reporting period, it's worthwhile taking a peek behind the earnings. Here are three telltale signs of earnings "quality" to guide your stock picks. |
The Motley Fool
May 4, 2004
Rich Smith |
Titan Is Still a Buy The defense contractor's earnings suffer from merger costs, but earnings are no longer important. |
The Motley Fool
June 29, 2004
Mark Mahorney |
Economics of Offshoring A study provides a clearer picture of what offshoring means to financial companies. |
The Motley Fool
June 16, 2004 |
Understanding "Multiples" Understanding multiples can help you evaluate a stock's attractiveness. |
BusinessWeek
August 11, 2003
Andrew Park |
Profits: "The Fog Is Beginning to Lift" With the economy's biggest worries behind it, earnings look set to keep heading up |
The Motley Fool
February 20, 2004
Bill Mann |
Things Left Unsaid A company puts its best foot forward in a press release, but old releases can tell a different story. |
FDIC FYI
July 24, 2002 |
Enhancing Financial Transparency Participants in the conference discussed the strengths and flaws inherent in the U.S. financial reporting process and suggested ways of modifying not only the reporting mechanism, but also the accounting standards that underlie financial statements, audit opinions, credit ratings and analyst reports. |
| Knowledge@Wharton |
A Rescue Plan to Save the Beleaguered Accounting Industry A new book called Building Public Trust: The Future of Corporate Reporting does not break much new ground, but it does an admirable job of tying together a number of topics that have challenged the accounting industry and providing a framework for financial reporting in the future. |
The Motley Fool
March 15, 2004
Rich Smith |
Time Bomb at Electronics Boutique? The video game retailer's growth story may be following a familiar, unpleasant path. |
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. |
The Motley Fool
February 4, 2004
Selena Maranjian |
Be Press-Release Savvy When you're looking at a company's press release, remember that sometimes numbers can be misleading. It's smart not to take what you read at face value. Be skeptical. We often do this when reading words, but we should think critically when reading about numbers, too. |
U.S. Banker
January 2002 |
Beware the Syndicators Citigroup and J. P. Morgan Chase & Co., which syndicated billions of dollars of loans to Enron, should have known the truth about Enron�'s condition, and should not have had to depend on outside accountants or on the various rating agencies... |
CFO
February 1, 2003
Tim Reason |
Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up. |
Knowledge@Wharton
Siegel, Metrick & Gompers |
A Simple Solution to Stock Market Woes: Kill the Corporate Dividend Tax The authors argue that a simple solution to restoring investor confidence while boosting economic growth would be to eliminate one of the most detrimental taxes in the U.S. economy -- the corporate dividend tax. |
BusinessWeek
October 20, 2003
David Henry |
Earnings: What To Listen For This time out, revenue growth will have more impact than cost-cutting on stock prices. |
U.S. Banker
January 2002 |
Trust Big Accounting Firms? Arthur Andersen, the huge accounting firm, hides behind legal technicalities to excuse itself for approving Enron's financial statements. Rather than working for shareholders and investors as it is supposed to, Andersen seems to have done whatever Enron's management wanted it to... |
| Knowledge@Wharton |
How Employee Stock Options Can Undermine the Value of Ordinary Shares What effect do options have on the number of stock shares a company has in circulation? The answer can make a big difference when a company computes its earnings per share, and when investors calculate the critical price-to-earnings ratio. |
FDIC FYI
February 13, 2002 |
The Twenty Five Largest Banking Companies: Taking Stock of 2001 Credit quality concerns at large banks took center stage in a year that saw the onset of recession, the September 11 attacks, the Argentine financial crisis and the bankruptcy of Enron, according to FDIC analyses released today... |
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. |
CFO
October 1, 2002
Tim Reason |
Reporting: See-Through Finance The market's distaste for complex financing could raise your company's cost of capital, even if you comply with new reporting rules. |
The Motley Fool
August 9, 2004
Chris Mallon |
Through the Earnings Looking Glass Look-through earnings provide a new and insightful view of your stock portfolio. |
Salon.com
February 20, 2002
Dave Lindorff |
Chief fudge-the-books officer Enron CFO Andrew Fastow wasn't a renegade, he was just doing his job -- or, at least, he was doing precisely what today's CFOs are being told to do... |
The Motley Fool
March 10, 2004
J. Graham |
Triad Hospitals' Balancing Act Triad Hospitals disappoints with negative earnings and aggressive accounting. |
The Motley Fool
March 29, 2006 |
The Best Course for Investors Your local community college might make you a better investor. Consider taking a course or two in accounting at a local college to boost your accounting knowledge. |
The Motley Fool
July 13, 2005
Selena Maranjian |
Learn Accounting, Invest Better One of the most useful subjects to understand as an investor is financial accounting. |
Commercial Investment Real Estate
Nov/Dec 2010
Susan H. Nadler |
Mind the GAAP What advantages does the income-tax basis accounting method offer? |
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
April 16, 2004
Rich Smith |
DoubleClick's Pinched Penny Rounding earnings per share can lay traps for unwary investors. Online advertiser DoubleClick becomes a good lesson in why it is best to think of those little ticker symbols scrolling by as pieces of companies rather than little ticker symbols. |
The Motley Fool
June 29, 2004 |
Aliases on Financial Statements Within financial statements, names for some items vary from one company to another. Sometimes it seems like management is trying to confuse you. |
The Motley Fool
January 5, 2004
Selena Maranjian |
Another Stock Evaluation Tool The earnings yield can help determine the fair value of a stock's price. |
