The Beneish model was designed by M. Daniel Beneish to quantify eight variables that can indicate that a company is misrepresenting its profits. Here’s how it works.

The SMCR model represents the process and phenomenon of communication. The acronym stands for source, message, channel and receiver, and this theory lays out the different components that form the net ...

Carol M. Kopp edits features on a wide range of subjects for Investopedia, including investing, personal finance, retirement planning, taxes, business management, and career development. Michael Boyle ...