Area: Accounting

Woman in red shirt with brown paper bag on her head with an angry expression on it Research Brief / Accountable Care Organizations

Populism’s Rise in U.S. Isn’t Only About Anger

2016 vote shares for Trump and Sanders point to a mix of negative emotions

A Tweet that lists the earnings of Abbott Laboratories. Research Brief / Stock Returns

Tweets with Visuals Bring a 2% Stock-Price Boost — Temporarily

SEC encourages graphics in disclosures, but this practice may help executives more than shareholders

Hands of businesswoman on computer laptop on sofa in home. with a search bar overlaid on the image. Research Brief / Finance

Using Google Trends To Detect Revenue Misreporting

It’s public and free and could help auditors

An older man fills out forms in front of a bank teller while an older woman on the right talks to a bank teller. Research Brief / Banking

Mobile Banking, a Boon to Many, Disadvantages Those Who Bank at Branches

Banks close neighborhood outlets and raise prices for branch-delivered services

A folded paper fortune teller gsme with good news written on one flap and bad news written on another in black lettering. Research Brief / Debt

What Investors Infer From External News And Management Silence

Uncertainty about outside news alters company disclosures and how markets interpret them, study finds

Feature / Management

Unearthing the Negative Consequences of Managing to Quarterly Earnings

A 2017 study on workplace injuries spurs more research on perils of corporate short-termism

An aqua-colored view finder pointed at the ocean. Research Brief / Investing

How to Properly Incentivize Your Unicorn Finder

VCs and other investors need a contract with their seeker that blunts conflicts of interest

A collage of faces in white frames on a light green background Research Brief / Investing

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.

A crowd of people with their backs facing the viewer Research Question / Investing

When Individuals Concentrate in a Stock, Earnings Surprises Play Out Differently

Price movements can be more extreme

A close-up of soapy green water Research Brief / Debt

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

An illustration in green of a lightbulb made up of various icons including a dollar sign, a piggy bank and the earth. Research Brief / Investing

ESG Investors in China Focused on Profit Potential of Climate Change

Less attention to downside of nation’s carbon-neutral goals

An illustration of the word trademark etched on a gear Research Brief / Innovation

Tracking Product Trademarks Expands Understanding of Innovation

R&D outlays and patents alone don’t effectively measure corporate creativity

A graphic illustration of the stock market Research Question / Markets

What Limited Attention Does to Efficient Market Theory

Stocks don’t react to news immediately because, well, we’re human

The old Continental Illinois building in Chicago Research Brief / Finance

Sorting Out Conflicts of Interest in Commercial Loan Syndicates

Syndicate voting rules reflect varying levels of trust and familiarity

Man's hands with strings for puppets coming from them Research Brief / Investing

Does Cross Ownership By Big Investors Make Industries Less Competitive?

Examining executive pay tied to revenue growth to identify any correlation

Research Brief / Competition

Quantifying the Benefits of Legally Cooperating with Competitors

Sales forecasting improves markedly as firms participate in standard setting organizations