Area: Accounting

Meeting in a boardroom Research Brief / Gender Gap

You Have Women on Your Board? Gender Inequality and the Choices of Foreign Fund Manager

How investment data and country rankings correlate on treatment of women

LED stock market ticker Research Brief / Stock Returns

Low-Quality Earnings: The Uncoupling of Stock Price from Fundamentals

Studying Chinese A and B shares reveals investor uncertainty

Closeup shot of newspapers Research Brief / Finance

Does Big News Drown Out Corporate Earnings Disclosures?

Henry Friedman’s research finds, surprisingly, that major economic news actually heightens attention paid to company announcements

Illustration of a balance Research Brief / Investing

How Very Small Stocks Skew Investing Wisdom

Well-known market anomalies are largely absent among the biggest stocks

Illustration of a man skiing Research Brief / Compensation

Corporate Bosses, Given Fewer Stock Options, Turn Risk-Averse

Research might give pause to corporate boards changing compensation models

Airplanes parked Research Brief / Accounting

Why Corporate Leasing Practices Deserve More Respect

Most companies use asset leasing for business reasons, not accounting window dressing

Protest outside the White House Feature / Behavioral Economics

How to Harness Individual Outrage for Lasting Social Change

A practical guide to enlisting, mobilizing and continually engaging like-minded people

Illustration of two men talking Research Brief / Investing

Do Fair Disclosure Rules Lead to More or Less Information?

Managers, forced to inform a broader audience, choose not to gather information even for themselves

A man using a virtual headset Research Brief / Marketing

Attracting Early Adopters: Best Way to Overcome Consumer Resistance to Innovative Products

Chris Tang’s research suggests a two-step pricing strategy can maximize sales and profits

A person looking a computer screen with stock ticker Research Brief / Stock Returns

A Tool for Finding Mispriced Stocks

Less sophisticated investors reveal their sentiment in certain trades, and a 20-year study measures it company by company

Illustration of a tower taller than city buildings Research Brief / Corporate Finance

Forgoing a Tax Refund to Signal Brightening Financial Prospects

Companies that use loss carry-forwards to offset future tax liability, instead of claiming a refund, enjoy favorable lending terms

Politicians looking at a report Feature / Government

Might More Lobbying Groups, Rather than Fewer, Be Good for Industry and the Public?

Make the influence industry more competitive, a theoretical study suggests

Illustration of a man cooking books in a pot Research Brief / Corporate Finance

Upside Earnings Surprise Issued Late: Signal of Possible Manipulation

Companies that take longer than expected to announce results may be buying time for accounting tricks

Digital map Research Brief / Markets

Does Better Corporate Disclosure Boost Markets?

Stronger financial reporting standards seem to mean more for growth of countries’ credit markets than their stock markets

Blurry image of a document that has redaction Research Brief / Banking

When Lenders Put a Muzzle on Borrowers

Companies hide from shareholders information about loans — more than likely to appease banks

A man dressed in pink dress shirt and tie pointing at himself in the mirror Research Brief / Finance

“How’re Sales, Roger?” “Good Question, Roger!”

When CEO and analyst share a first name, earnings estimates are sharper