Will Poolings Survive? - During the recent wave of mega-mergers, pooling-of-interests accounting has been the method of choice for the formation of these new giant companies. Pooling eliminates goodwill and its resulting drag on future earnings but it has recently come under fire for obfuscating the true picture of the merging companies' balance sheets. FASB is currently taking a look at the ...
Duncan, James R., (1999)
Features - Twenty Pressures to Manage Earnings - Earnings management is not a simple phenomenon, but rather a complex one that arises from the interaction of a number of factors within a company's environment, culture, and management. Identifying and eradicating inappropriate earnings management requires a broader understanding of the varied pressures that bring it about.
Duncan, James R., (2001)
Schmutte, James, (2005)
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