The Fix over at the Washington Post—a political staple in this election year—has a little bit of election analysis out for us the night after the president of the United States slow jammed the news with Jimmy Fallon. The Fix pronounces the meme of the race: Barack Obama is cool. Mitt Romney is not.

U.S. companies need to accelerate the development and use of XBRL, a financial reporting system that enables investors and analysts to compare company performance.

Fannie Mae's recent 10-K annual report filing with the Securities and Exchange Commission showed losses on derivatives of approximately $7 billion, a very large loss, but considerably less than press speculation. But the 10-K filing did not entirely put to rest the many questions about Fannie's accounting and whether the...

If the Supreme Court decides to take the Georginecase, it can allow the legal system to retrieve a semblance of justice from what a deplorable exercise in using injured plaintiffs.