Questions tagged [accounting]

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Why does the SEC occasionally omit ticker information for a company?

My question is fairly simple: Why does the SEC occasionally omit ticker information for a company? For example, a well behaved company like Darden Restaurants (DRI) looks like this. The ticker is ...
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64 views

Enron - RhythmsNet hedge

I am reading "Power Failure: The Inside Story of The Collapse of Enron" By Mimi Swartz, Sherron Watkins. In the book, the following transaction is described: Enron had USD200mn worth of futures on ...
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Is there any relationship between General Electric's after-tax charge and their reserve deficit?

I posted a question last year trying to understand what a "Charge" is: What exactly does after tax "charge" mean? But I came back to this GE story and realized I still don't quite ...
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Estimate the off balance sheet exposures of a banking book, based on limited data

I am doing an analysis on Off Balance sheet items on a bank. Only data I have is authorized amount and outstanding balance for all the loans the bank currently has. Can I simply take the difference ...
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73 views

Why do researchers exclude firms with total asset less than £1 million?

Chaney, Jeter, and Shivakumar (2004, page 58) exclude firms with less than 1 million pound in total assets Further, we exclude firms with less than £1 million in total assets I am wondering why they ...
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What earnings should be used to compute EPS?

https://sec.report/Document/0000109380-21-000192/ In the CONSOLIDATED STATEMENTS OF INCOME above, Net earnings applicable to common shareholders: 314 Basic shares (in thousands): 163,551 Net earnings ...
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1answer
56 views

How to compute EPS?

https://www.zacks.com/stock/research/DOCN/earnings-calendar The above source says the EPSs are the following - 8/5/2021 $0.07 - 5/6/2021 $0.00 https://...
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26 views

Derivatives notional amount in BankFocus

I'm searching for the notional amount of derivatives in banks' balance sheets. I'm using "BankFocus" (ex Bankscope) to download data. In balance sheet i find just the fair value of ...
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76 views

Adjusted debt to equity ratio

I have been reading a bit about this adjusted debt to equity ratio and also regarding treasury shares. I'm going to use the following example in my question. Common Stock = $ 20 000 Treasury Stock - ...
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92 views

When you are delta-hedging by using shares, what is used? FIFO or LIFO? (Natenberg example)

When delta-hedging and using shares to do so, which "accounting" method should one use via their brokerage when they are executing the said delta-hedging adjustments? FIFO (first-in-first-...
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55 views

Modeling short-selling accounts

I am having trouble modeling short selling mechanics in my backtesting system. When I sell stock short, I make the following changed to account variables: Credit Balance += 200% of the stock value ...
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1answer
205 views

Cash Flow Hedge Accounting

In the context of hedging a fixed rate foreign currency liability with a receive-fixed pay-fixed CCS is known that in order to assess the effectiveness of a cash flow hedge the ratio of the change in ...
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57 views

How do analyst on Wall Street forecast whole balance sheet

I am always curious as to how people on wall street forecast every single item on a company's balance out up to 3 years. It seems to me just pure false accuracy in order to come up with a price target....
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31 views

Why does the difference between two year's retained earnings not add up?

I am looking at a company's 10-k filing history for my valuation. I have collected figures for retained earnings, net income and ...