Area: Accounting
Separating Auditing from Consulting: More Complex than it Seems
Market concentration, price and quality drive choice of firms
Quantifying the Benefits of Legally Cooperating with Competitors
Sales forecasting improves markedly as firms participate in standard setting organizations
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
Might More Lobbying Groups, Rather than Fewer, Be Good for Industry and the Public?
Make the influence industry more competitive, a theoretical study suggests
Low-Quality Earnings: The Uncoupling of Stock Price from Fundamentals
Studying Chinese A and B shares reveals investor uncertainty
How Very Small Stocks Skew Investing Wisdom
Well-known market anomalies are largely absent among the biggest stocks
How to Properly Incentivize Your Unicorn Finder
VCs and other investors need a contract with their seeker that blunts conflicts of interest
How to Harness Individual Outrage for Lasting Social Change
A practical guide to enlisting, mobilizing and continually engaging like-minded people
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.
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
Firms with Pricey Stocks Tend to Swing for the Fences in R&D
An innovative upside to overvalued stocks?
ESG Investors in China Focused on Profit Potential of Climate Change
Less attention to downside of nation’s carbon-neutral goals
Does Cross Ownership By Big Investors Make Industries Less Competitive?
Examining executive pay tied to revenue growth to identify any correlation
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 Better Corporate Disclosure Boost Markets?
Stronger financial reporting standards seem to mean more for growth of countries’ credit markets than their stock markets
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