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Executive Compensation by Gary Giroux

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Glossary

Terms

Definitions

10-K

Annual report for the ending fiscal year describing the financial position and operating results of the company, including financial statements.

10-Q

Quarterly financial report issued by public corporations to the Securities and Exchange Commission (SEC).

8-K

Special report issued to the SEC to describe material-specific event, such as a change in auditor.

Accounting Fraud

Intentional misstatements of financial information for personal gain.

Accounting Standards

Financial accounting rules and procedures issued by authorized bodies such as the Financial Accounting Standards Board (FASB).

Adverse Selection

Poor market decisions make because one party does not have ...

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