New survey shows that 100 percent of people don’t mind participating in surveys.

No, the survey in the title doesn’t exist, but it was the easiest way to summarize the problem of response rates.  The reason why the hypothetical survey in the title got its result was because they first had to ask if they wanted to take a survey before they asked the survey question.  Thus, the survey reaches the …

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Royalty Rule of Thumb Gets the Boot

The Federal Circuit ruled in Uniloc USA, Inc. v. Microsoft Corp. (January 4, 2011) that the widely used but fatally flawed 25 percent rule can no longer be part of reasonable royalty damages calculations. The rule has been widely used to calculate reasonable royalty damages for over two decades. Generally speaking, the rule pushed patent …

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CFO Incentive Compensation Not a Key Factor in Accounting Fraud

This last week, the Harvard Law School Forum on Corporate Governance and Financial Regulation published an interesting paper entitled “Why Do CFOs Become Involved in Material Accounting Manipulations?.  The research was conducted by four professors from the University of Pittsburg and the University of Washington. The professors started with 2,261 Accounting and Auditing Enforcement Releases …

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Permanent link to this article: https://betweenthenumbers.net/2010/12/cfo-incentive-compensation-not-a-key-factor-in-accounting-fraud/