The Financial Accounting Standards Board (FASB) periodically issues new financial reporting standards that affect the way firms measure and report the results of their business activities. This article summarizes and illustrates recent financial reporting standards involving corporate...

Academic research focuses on the average relation between selected accounting information and stock prices across a large number of firms. Equity analyst research, by contrast, uses accounting and other information for individual firms to make stock recommendations. The author addresses the...

The paper reports the results of a survey of the content and learning materials used in courses in financial statement analysis in Europe and the United States. Courses in Europe and undergraduate courses in the US exhibit similar characteristics with respect to course content (heavy emphasis on...

The paper reports the results of a survey of the content and learning materials used in courses in financial statement analysis in Europe and the United States. Courses in Europe and undergraduate courses in the US exhibit similar characteristics with respect to course content (heavy emphasis on...