Historically, many organizations have conducted goodwill and indefinite-lived intangible asset impairment testing by collaborating with valuation professionals and other advisers to measure fair value ...

Assessing the desirability of a company as an investment requires more than studying balance sheets and quarterly earnings reports. Wise investors take the time to learn aspects of the company that ...

A difficult undertaking is to isolate the exact makeup of accounting research. The methods, goals and focus of accounting research tends to shift over time. Historically, a large part of defining a ...

Note: this article covers structured, scalable content analysis of short form qualitative data where the human researcher has already determined and defines the parameters in advance for the LLM, ...

When discussing stock analysis, the numbers will likely be the 1st things that pop to mind. You will hear about concepts like price and earnings, return on assets, earnings before interest, taxes, ...

A letter to the editor (“‘One Size Fits All’ Is Not the Way Accreditation Should Work”) in the September 19 issue regarding the student-achievement measures used by the Accrediting Commission of ...