Corporate Finance

The ruling on Northwestern's 403(b) plan will affect cases challenging imprudent fiduciary actions with 401(k) plans as well.

Twice as many loss-making firms raised capital last year as did profitable ones, giving many companies additional liquidity to weather investors' tighter purse strings this year.

The 15% corporate minimum tax proposed by Janet Yellen is unlikely to pass in the U.S. if it doesn't become law before this November's midterm elections.

The company can't offer investors an alternative, non-GAAP accounting that removes bitcoin volatility from its income statement.

The corporate bond market faces significantly more risk from rising interest rates than from credit challenges.

Bristol-Myers Squibb draws the attention of a top Senate Democrat regarding a decade-old move that substantially reduced the company's U.S. taxes.

New research suggests a typical defined-contribution plan costs nearly twice as much as a comparable defined-benefit plan.

Worker well-being has become a factor in some investors' evaluations of corporate performance.