Certified financial statements are accounting statements that have been certified by an independent accounting firm. Learn how they are used in corporate finance.

Accounting is the process of keeping track of all financial transactions within a business, such as any money coming in and money going out. It’s not only important for businesses in terms of ...

Introduces and describes meaning and uses for financial ratios to assess profitability, activity, solvency and leverage, and returns to shareholders.

If you’re new to investing and want to know what to read first – especially as reports land in Australia’s company reporting season – here’s where to start.

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 ...