Area: Accounting
Unearthing the Negative Consequences of Managing to Quarterly Earnings
A 2017 study on workplace injuries spurs more research on perils of corporate short-termism
Goodbye Plant and Equipment, Hello Software
Round-number bids, tailoring primary care incentives to the health of a state population, and one benefit of industry incumbency
Techies Have Chance Encounters and Brainstorm — and If They Don’t, Innovation Suffers
What your genome says about college completion, and how likely a crash is after a credit boom
How to Properly Incentivize Your Unicorn Finder
VCs and other investors need a contract with their seeker that blunts conflicts of interest
Faces and Earnings Estimates — and Other Quirks of Business
The true meaning of a bailout, how pay transparency works and whether to take that meeting or not
How a Stock Analyst’s Face Affects Their Earning Estimates
Trustworthy and dominant-seeming men: access to corporate management. Dominant-seeming women: not so much.
When Individuals Concentrate in a Stock, Earnings Surprises Play Out Differently
Price movements can be more extreme
The Debt Market’s Indirect Antidote to ESG Greenwashing
Loans that include a sweetener or penalty tied to ESG performance seem to induce more honest reporting
Why Some Clinical Trial Data Remains Hidden
Alibaba warehouse workers, signs of innovation, and how gender of Brazilian mayors played out in COVID-19
ESG Investors in China Focused on Profit Potential of Climate Change
Less attention to downside of nation’s carbon-neutral goals
How Long Does a Humanitarian Crisis Last?
How to spot fake online reviews and the relationship between herding cultures and violence
Tracking Product Trademarks Expands Understanding of Innovation
R&D outlays and patents alone don’t effectively measure corporate creativity
What Limited Attention Does to Efficient Market Theory
Stocks don’t react to news immediately because, well, we’re human
What Do You Know About Happiness?
And, for that matter, emergency room doctors, recession birthrates and job markets in which employers don’t compete much
School’s in Session — Let’s Have a Quiz
L.A. gets schooled, women and their mentors, and what digital currencies might do to poorer nations
Sorting Out Conflicts of Interest in Commercial Loan Syndicates
Syndicate voting rules reflect varying levels of trust and familiarity