Area: Accounting

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

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

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

An aqua-colored view finder pointed at the ocean. Research Brief / Investing

How to Properly Incentivize Your Unicorn Finder

VCs and other investors need a contract with their seeker that blunts conflicts of interest

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

A collage of faces in white frames on a light green background Research Brief / Investing

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.

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

Research Brief / Finance

Firms with Pricey Stocks Tend to Swing for the Fences in R&D

An innovative upside to overvalued stocks?

An illustration in green of a lightbulb made up of various icons including a dollar sign, a piggy bank and the earth. Research Brief / Investing

ESG Investors in China Focused on Profit Potential of Climate Change

Less attention to downside of nation’s carbon-neutral goals

Man's hands with strings for puppets coming from them Research Brief / Investing

Does Cross Ownership By Big Investors Make Industries Less Competitive?

Examining executive pay tied to revenue growth to identify any correlation

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

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

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

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

Manila file folders with U.S. government form 8-K on top Research Brief / Corporate Finance

Corporate Borrowing on the Down Low

18% of firms fail to promptly disclose new loan deals

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