Discover how creative accounting exploits loopholes in standards to artificially enhance a company's financial image, and ...

Enron. WorldCom. What comes to your mind when you think of these organizations? The use of variable interest entities and misleading classifications of assets to misstate earnings. Accounting ...

The COVID-19 outbreak has brought out some creative accounting at companies, as executives attempt to gauge the impact of the pandemic on their businesses and how they would have performed if the ...

The inefficiency of Indian capital markets has troubled regulators for years now. The low participation rate of retail investors in the stock market has been a major cause of worry, pointing to ...

Jon Altman receives funding from the Australian Research Council and the National Environmental Research Program. He is a director of Arts Monthly Australia and a member of the Australian Institute of ...

Simply sign up to the Fund management myFT Digest -- delivered directly to your inbox. Corporate boards continue to rubber stamp financial statements in which earnings are engineered, toxic debt is ...

Institutions such as the Museum of Modern Art are part of the dazzling constellation of public culture that makes New York such a special place. MoMA provides a valuable public service by making it ...