Existence of an expectation that disclosures remain confidential is an important consideration. Even in the absence of a legal agreement, it still may be relevant to determine whether any policies or ...

Many companies supplement GAAP financial reporting with individually tailored accounting information. While these non-GAAP disclosures might provide useful information about an entity, financial ...

The principle of respect for persons demands that participants enter the research voluntarily and with adequate information. When deceptive methodologies are used, participants are given incomplete or ...