Net income is an accounting figure. Companies generally use accrual accounting, under which payments and expenses show up when they’re earned or incurred. A payment that a company receives is ...

The best demonstration of operating cash flow is the cash cycle, which converts accrual accounting-based sales into cash. Cash flow and net income statements are different in most cases because ...

This matching of expenses with the revenues is at the heart of accrual accounting. In cash basis accounting, revenue is recorded only when cash is actually received. A business recognizes income ...

FFO available to common shareholders and unit holders in the first quarter of 2025 totaled $24.7 million, or $0.14 per ...

Northern Trust Corporation’s NTRS first-quarter 2025 adjusted earnings per share (EPS) of $1.90 beat the Zacks Consensus ...