Area: Accounting
How an Accounting Change Hit Store Prices
Consumer goods got costlier as manufacturers moved to avoid new revenue recognition rules
How to Harness Individual Outrage for Lasting Social Change
A practical guide to enlisting, mobilizing and continually engaging like-minded people
How to Properly Incentivize Your Unicorn Finder
VCs and other investors need a contract with their seeker that blunts conflicts of interest
How Very Small Stocks Skew Investing Wisdom
Well-known market anomalies are largely absent among the biggest stocks
Low-Quality Earnings: The Uncoupling of Stock Price from Fundamentals
Studying Chinese A and B shares reveals investor uncertainty
Might More Lobbying Groups, Rather than Fewer, Be Good for Industry and the Public?
Make the influence industry more competitive, a theoretical study suggests
Passion for Work, Gender and Getting Promoted
Also, upheaval in the mortgage market, birth rates and emigration, and choice overload in shopping
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
Quantifying the Benefits of Legally Cooperating with Competitors
Sales forecasting improves markedly as firms participate in standard setting organizations
Separating Auditing from Consulting: More Complex than it Seems
Market concentration, price and quality drive choice of firms
Sorting Out Conflicts of Interest in Commercial Loan Syndicates
Syndicate voting rules reflect varying levels of trust and familiarity
Technology’s Hidden Role in the Accountant Shortage
Software that saves time and money may paradoxically be resulting in a shortage of accountants
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
The Low-Paid Workers Who Make AI Go
Also: A bot lets young adults text with their 60-year-old selves; when nonprofits should let volunteers call dibs on tasks; and how hard times affect political beliefs and preferences
The Role of Board-of-Directors Pay in Effective Corporate Investing
A model juggles who should suffer when a project goes awry; job market prospects of the CEO; and the quality of information shared in the boardroom
The Upshot of Some Banks Paying Higher Rates on Deposits
Also: the kind of companies at which more women advance; reaching the UN’s goals for a better world