Accounting Archive

The Gap Between Operating And GAAP Earnings

September 21, 2009  ·  Category: Accounting, Fundamental Analysis
Really good "Ahead of the Tape" WSJ column by Mark Gongloff from Friday: "Investors, It Pays to Mind the GAAP Gaps".  He discusses the widening gap between operating earnings and GAAP earnings over the last ...
Posted by Greg Feirman  ·  No Comments »

The Problem with Stock Options Accounting

November 6, 2006  ·  Category: Accounting
As I wrote a few weeks ago, in my review of Yahoo!'s 3rd quarter, changes in stock options accounting made Yahoo!'s quarter seem worse than it was.  In an aside in that post, I also ...
Posted by Greg Feirman  ·  No Comments »

Top Gun Gets It Wrong: Yahoo! Reports an Expected Mediocre Quarter – And Gets Hammered!

October 19, 2006  ·  Category: Accounting, Options, Stocks
The market responded negatively to Yahoo!'s mediocre 3rd quarter - even though everybody knew it was coming!  Yahoo's shares lost $1.16 yesterday to close at $22.99 on volume of almost 112 million shares.  The shares have ...
Posted by Greg Feirman  ·  No Comments »