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. This is done by ...

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 ...

Whether you’re a seasoned investor or just trying to get a better handle on finance, understanding financial statements is a skill worth having in your toolkit. Sure, they can look like a mess of ...