Area: Accounting
Does Better Corporate Disclosure Boost Markets?
Stronger financial reporting standards seem to mean more for growth of countries’ credit markets than their stock markets
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
Might More Lobbying Groups, Rather than Fewer, Be Good for Industry and the Public?
Make the influence industry more competitive, a theoretical study suggests
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
A Tool for Finding Mispriced Stocks
Less sophisticated investors reveal their sentiment in certain trades, and a 20-year study measures it company by company
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
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
How to Harness Individual Outrage for Lasting Social Change
A practical guide to enlisting, mobilizing and continually engaging like-minded people
Why Corporate Leasing Practices Deserve More Respect
Most companies use asset leasing for business reasons, not accounting window dressing
Corporate Bosses, Given Fewer Stock Options, Turn Risk-Averse
Research might give pause to corporate boards changing compensation models
How Very Small Stocks Skew Investing Wisdom
Well-known market anomalies are largely absent among the biggest stocks
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
Low-Quality Earnings: The Uncoupling of Stock Price from Fundamentals
Studying Chinese A and B shares reveals investor uncertainty
You Have Women on Your Board? Gender Inequality and the Choices of Foreign Fund Manager
How investment data and country rankings correlate on treatment of women