Area: Accounting
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
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
Tracking Product Trademarks Expands Understanding of Innovation
R&D outlays and patents alone don’t effectively measure corporate creativity
Tweets with Visuals Bring a 2% Stock-Price Boost — Temporarily
SEC encourages graphics in disclosures, but this practice may help executives more than shareholders
Unearthing the Negative Consequences of Managing to Quarterly Earnings
A 2017 study on workplace injuries spurs more research on perils of corporate short-termism
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
What Limited Attention Does to Efficient Market Theory
Stocks don’t react to news immediately because, well, we’re human