Analysis

Although the average retirement account balance rose in the fourth quarter of last year, balances ended the year down from a year earlier – losing nearly one-quarter of their value, according to a new Fidelity report.

"If a company is looking to enforce a contract, it's after the fact. The damage has already been suffered."

A discussion of the final clawback rules published by the SEC on Nov. 28, 2022, in response to the Dodd-Frank requirement to increase transparency and disclosure in financial reporting.

While it's probably too early to declare a trend, the upward post-holiday jump in the 10-city average—based on entry-card swipes—is an important milestone.

Siloed teams undermine the security of financial and accounting data, but a new survey reveals that infrequent or sporadic communication remains common in many companies.

This year, legal and business risks will be heightened for companies with international supply and distribution chains, especially those operating in highly regulated industries.