Area: Accounting
Separating Auditing from Consulting: More Complex than it Seems
Market concentration, price and quality drive choice of firms
Firms with Pricey Stocks Tend to Swing for the Fences in R&D
An innovative upside to overvalued stocks?
Quantifying the Benefits of Legally Cooperating with Competitors
Sales forecasting improves markedly as firms participate in standard setting organizations
Does Cross Ownership By Big Investors Make Industries Less Competitive?
Examining executive pay tied to revenue growth to identify any correlation
Sorting Out Conflicts of Interest in Commercial Loan Syndicates
Syndicate voting rules reflect varying levels of trust and familiarity
What Limited Attention Does to Efficient Market Theory
Stocks don’t react to news immediately because, well, we’re human
Tracking Product Trademarks Expands Understanding of Innovation
R&D outlays and patents alone don’t effectively measure corporate creativity
ESG Investors in China Focused on Profit Potential of Climate Change
Less attention to downside of nation’s carbon-neutral goals
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
When Individuals Concentrate in a Stock, Earnings Surprises Play Out Differently
Price movements can be more extreme
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 Properly Incentivize Your Unicorn Finder
VCs and other investors need a contract with their seeker that blunts conflicts of interest
Unearthing the Negative Consequences of Managing to Quarterly Earnings
A 2017 study on workplace injuries spurs more research on perils of corporate short-termism
What Investors Infer From External News And Management Silence
Uncertainty about outside news alters company disclosures and how markets interpret them, study finds
Mobile Banking, a Boon to Many, Disadvantages Those Who Bank at Branches
Banks close neighborhood outlets and raise prices for branch-delivered services