Financial statements report a company's performance for specified time periods. In comparison, the revenue and expense activities of a company are fluid; they overlap the time periods of financial ...

Executives who spend years building up a non-qualified deferred compensation balance often assume it’s safe because it shows ...

To increase supplemental income, a company's senior management might consent to all kinds of strategically sensible deals, including those that require the company to receive money in advance and ...

Merrill Lynch’s deferred incentive compensation program for financial advisers isn’t governed by ERISA, the Fourth Circuit ...

This report is one of a series on the adjustments we make to GAAP data so we can measure shareholder value accurately. This report focuses on an adjustment we make to our calculation ofeconomic book ...

Most executives who participate in non-qualified deferred compensation plans spend more time thinking about how much to defer ...

If you participate in a nonqualified deferred compensation plan, you may recall reading something about the money being subject to the claims of your employer's creditors. With big companies dropping ...

Laurie Sepulveda is a MarketWatch Guides team senior writer who specializes in writing about insurance, investing, personal loans, home equity loans, mortgages and banking. She lives in North Carolina ...

This report is one of a series on the adjustments we make to convert GAAP data to economic earnings. This report focuses on an adjustment we make to convert the reported balance sheet assets into ...