Discover the crucial differences between pro forma and GAAP financial statements. Learn why companies use both and the ...

An earnings report is a powerful tool that allows you to peek under the hood of your favorite companies to see whether they're investment-worthy. Read on to learn more.

A statement of shareholder equity can tell you if your business is doing well or if it's time to fine-tune some of your ...

Discover the differences, advantages, and drawbacks of single-step vs. multiple-step income statements for better financial ...

Earnings management is the use of accounting techniques to produce financial statements that present an overly positive view of a company's business activities and financial position. Many accounting ...

Most business owners are familiar with the term “net income.” But what about “retained earnings?” This financial metric is just as important as net income, and it’s essential to understand what it is ...

Earnings calls and earnings releases play important roles in investor relations and corporate transparency. Both serve as windows into a company’s financial health, performance, and strategic ...