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Compliance

GAAP

Management

Why We Need to Update Financial Reporting for the Digital Era

Harvard Business Review

JUNE 8, 2018

So, investors, and therefore managers, might be adjusting their approach to risk accordingly. Therefore, companies see little value in disclosing the details of their current and planned projects in their financial disclosures, even if those disclosures can reduce the information asymmetry between investors and managers.

Report

Report GAAP Net Present Value CFO

The U.S. Corporate Tax Code Is Broken. How Should We Fix It?

Harvard Business Review

MAY 23, 2013

Richard Harvey, in earlier testimony, said that the company managed to avoid about $7.7 The second and third questions raise enforcement and compliance issues — for the second question, things are clear. Cook testified that the company paid "all the taxes we owe — every single dollar." And yet legal scholar J. Who is right?

Intangible Assets

Intangible Assets Incentives System GAAP

Why We Need to Update Financial Reporting for the Digital Era

The U.S. Corporate Tax Code Is Broken. How Should We Fix It?

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