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Monthly Archives: March 2010
Who Finds Fraud
A study about to be published in the Journal of Finance contains some surprises. The study analyzed cases of corporate fraud to determine how the schemes were uncovered. Government regulators ranked near the bottom of the list, while employee tipsters … Continue reading
Posted in Fraud
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“Condense” Your Interim Statements
Reg SX (Article 8, subsection 3) allows small issuers to release “condensed” interim financial statements. The idea is to reduce the interim filing burden for small companies but still provide investors with updates of important information. Article 12 subsection 4 … Continue reading
Posted in Accounting How-to
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