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In a study published in 2011 entitled "A Fistful of Dollars.Lobbying and Financial Crisis," the authors reached the conclusion that the greatest risk taking was among
Excess Amortizations
Amortization amounts exceeding what is needed for the gradual write-off of an asset over its useful life, often indicating accelerated expense recognition.
Accrual-based Net Income
The net income calculated under the accrual basis of accounting, where revenues and expenses are recorded when earned or incurred, not necessarily when cash is received or paid.
Domestic Corporations
Corporations that are incorporated and operate within the same country.
Noncontrolling Interest
A shareholder's equity in a corporation that doesn't give the shareholder a controlling interest, representing a share of equity and earnings not owned by the parent company.
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