In mergers and acquisitions, CFOs must identify whether payments are contingent consideration or postacquisition compensation to inform financial reporting.

Understanding the differences between equity and debt is critical for entrepreneurs and founders to know how to leverage both ...

Baron Real Estate Income Fund declined in the first quarter of 2025, underperforming its benchmark, the MSCI USA IMI Extended ...

Shifting political and regulatory winds have led to fewer shareholder resolutions on environmental and social issues.

We'll use ROE to examine Avery Dennison Corporation (NYSE:AVY), by way of a worked example. Return on equity ... but will not impact the shareholders' equity. In this manner the use of debt ...

Corporate governance reform is essential if ESG goals are to succeed. Restoring the currency of trust is key to stakeholder ...

In a rights issue of equity shares, shareholders can buy additional shares at a discounted price. These rights must be ...

An expert Q&A on the use of performance stock units (PSUs) in public and private companies, traditional PSU design elements, ...

ARDT), by way of a worked example. ROE or return on equity is a useful tool to assess how effectively a company can generate returns on the investment it received from its shareholders.

"The intersection of regulatory pressures has led to a measurable decline in explicit DEI mentions yet substantive ...

In recent years, the regulatory environment of the capital market has become increasingly severe. From the China Securities ...