accountancy

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Earnings season? Beware of the glitch!

All obvious events are treacherous animals: take for instance the understandable fact that publicly traded companies do their best for each earnings season to appear and sound as joyous as investors would have dreamt. The new accounting system of 2007, primarily based on international standards issued by the International Accounting Standards Board (IASB), raises target information to the category of the golden calf of the accounting rules. Among these parameters, professors Leandro…