To improve corporate behavior and to reward corporate performance we need to improve the quality and utility of the information that all corporations disclose to investors. Our existing disclosure ...

Many senior executives don’t because they lack quality non-financial information that is critical to make such a claim, according to a recent survey by Deloitte Touche Tohmatsu. According to the ...

As streaming platforms prioritize capturing the short attention spans of these living-room audiences, the film production ...

Engaging external auditors to perform procedures outside the financial statement audit related to non-GAAP financial measures or key performance indicators (KPIs) can raise public confidence in this ...

ONLY ONE-THIRD of board members and top executives believe their companies are proficient at monitoring critical non-financial indicators of corporate performance, according to recent research.

Think of a company, any company. Got one? OK. Now ask yourself this: Is the company truly sustainable, in everything it does and sells? If not, then how must the company change before it is? If you’re ...

The Company adjusts its revenue by adding back the value of jewelry that was returned by customers, revenue from orders not yet delivered, and discounts given to customers. These adjustments are made ...

All businesses should set goals. As part of the planning process, the management team establishes goals for the short term, the upcoming year, as well as for the longer term, the next three to five ...