How Companies Use the Latest Profits Fad to Fool You

>Image Credit: Alex Nabaum

Eighty-six years ago this week, the stock market hit its worst low. Today, with markets near all-time highs, things aren’t as different as you might think.

Then, as now, companies and investors were engaged in a massive power struggle. Then, companies were worth far more than investors thought — and would do almost anything to keep investors from unlocking the hidden value. Today, companies may be worth less than investors think — and are equally intent on preventing investors from noticing.

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This article was originally published on The Wall Street Journal.


Further reading

Charles W. Mulford and Eugene E. Comiskey, The Financial Numbers Game: Detecting Creative Accounting Practices

Benjamin Graham, The Intelligent Investor

Benjamin Graham, “Inflated Treasuries and Deflated Stockholders: Are Corporations Milking Their Owners?” (Forbes Magazine, June 1, 1932)

Securities and Exchange Commission, Regulation G (Conditions for Use of Non-GAAP Financial Measures)

1974 and 1999: History Turned Upside Down

A Note on Benjamin Graham

A Short History of Folly