In accrual accounting, revenue is entered when it is earned and expenses are entered when they are incurred. This is done so managers, shareholders and creditors can determine how much a company ...

Adjusting entries are journal entries you make at the end of your accounting cycle. You make an adjusting entry if you did not enter a transaction into your accounting records. You also use adjusting ...

Getting ROIC right is an important part of the investment decision making process. Our technology makes adjustments to income statements and balance sheets for nearly 3,000 stocks to reverse ...

We examine the valuation of financial statement note information at the time of 10-K filings. We find that stock returns around 10-K filings are positively related to accounting adjustments calculated ...