Learn what a dangling debit is, its implications for financial statements, and why it's crucial for audits. Discover how it ...

The Supreme Court’s recent affirmation that larger companies may legitimately face heavier penalties for environmental violations has triggered familiar constitutional unease.

The economy is a complex and ever-changing beast, and understanding its intricacies can be a daunting task. In this episode ...

See the affect appraisal capital has on company balance sheets when asset appraisals exceed book values, and explore its impact on equity and financial reporting.

Insurance companies have long invested in residential mortgages for income and diversification. Investments in US non-agency mortgages today are more often available in whole loan form, and lending ...

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 ...

The Federal Reserve is ready to expand its balance sheet once more by buying short-term Treasury securities, aiming to head off bouts of pressure in overnight lending markets that are critical to the ...