In our recent article on the flaws in return on equity, we showed how it has no correlation with several different measures of valuation. However, there is one valuation metric, price-to-book (“P/B”), ...
The recent Silicon Valley Bank debacle and the ensuing financial crisis have spotlighted the role of accounting practices in exacerbating market turmoil. Backed by research, we assert that one ...
As part of their capital structure, companies may use both debt and equity financing to fund the purchase of a business or assets or for ongoing operations. Properly accounting for these types of ...
This study investigates how disclosed fair value estimates of banks' investment securities and securities gains and losses based on those estimates are reflected in share prices in comparison with ...
The AICPA’s Financial Reporting Executive Committee (FinREC) issued a working draft of the AICPA Accounting and Valuation Guide, Business Combinations, which provides guidance and illustrations ...
On Oct. 8, 2008, investors were desperate to understand why stocks were cratering and banks had quit lending. It was the height of the financial crisis. That day William Isaac, a former chair of the ...
Alphabet (GOOG) (GOOGL) appears likely to record a fresh uplift to the value of one of its largest private holdings after ...
NEW YORK--(BUSINESS WIRE)--DLA LLC (DLA), a leading accounting and advisory firm, is pleased to announce the appointment of Carleen Gaskin as Partner in its Forensic Accounting, Valuation and ...
Regardless of industry, a typical accounting department operates as a cost center, albeit a critical one that supports your firm’s core operations. It’s understandable, considering the traditional ...