Leaders of six business associations have written a joint letter to the Securities and Exchange Commission complaining that recent guidance about the use of judgment in fair value accounting "has the ...

What’s the largest asset in your portfolio worth? If you’re a business owner, there’s a fair chance you don’t know. “Often for the business owner, their investment in their privately held company is ...

Medical research scientists in public health and other areas routinely make ethical value judgments, even if they're not aware of it, according to a new study. And not only do these judgments not lead ...