Area: Accounting
“How’re Sales, Roger?” “Good Question, Roger!”
When CEO and analyst share a first name, earnings estimates are sharper
Mobile Banking, a Boon to Many, Disadvantages Those Who Bank at Branches
Banks close neighborhood outlets and raise prices for branch-delivered services
What Investors Infer From External News And Management Silence
Uncertainty about outside news alters company disclosures and how markets interpret them, study finds
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
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
Corporate Bosses, Given Fewer Stock Options, Turn Risk-Averse
Research might give pause to corporate boards changing compensation models
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
Does Better Corporate Disclosure Boost Markets?
Stronger financial reporting standards seem to mean more for growth of countries’ credit markets than their stock markets
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
Does Cross Ownership By Big Investors Make Industries Less Competitive?
Examining executive pay tied to revenue growth to identify any correlation
ESG Investors in China Focused on Profit Potential of Climate Change
Less attention to downside of nation’s carbon-neutral goals
Firms with Pricey Stocks Tend to Swing for the Fences in R&D
An innovative upside to overvalued stocks?
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
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.
How to Harness Individual Outrage for Lasting Social Change
A practical guide to enlisting, mobilizing and continually engaging like-minded people