Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...

Forbes contributors publish independent expert analyses and insights. I am the Kester and Brynes Professor at Columbia Business School and a Chazen Senior Scholar at the Jerome A. Chazen Institute for ...

For many companies, it's that time of year again - earnings season! Except this year things are different, as executives, who chose non-GAAP accounting measures, must be able to explain - to investors ...

Non-GAAP financial measures are financial metrics that are not based on standard accounting principles but are presented by a company to provide additional insight into its performance. These measures ...

Regulation G - [12 CFR 207 - Disclosure and Reporting of CRA-Related Agreements] - implements provisions of the Gramm-Leach-Bliley Act that require reporting and public disclosure of written ...

The U.S. Securities and Exchange Commission (SEC) continues to scrutinize adjustments to, and presentation of, non-GAAP financial measures. Recent SEC enforcement actions for allegedly improper and ...

Corporate lawyers and compliance personnel who update regulatory reports about their firms’ large holdings in American public companies – which is possibly the world’s least romantic endeavor – call ...