Area: Accounting

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

A person looking a computer screen with stock ticker Research Brief / Stock Returns

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

A folded paper fortune teller gsme with good news written on one flap and bad news written on another in black lettering. Research Brief / Debt

What Investors Infer From External News And Management Silence

Uncertainty about outside news alters company disclosures and how markets interpret them, study finds

An older man fills out forms in front of a bank teller while an older woman on the right talks to a bank teller. Research Brief / Banking

Mobile Banking, a Boon to Many, Disadvantages Those Who Bank at Branches

Banks close neighborhood outlets and raise prices for branch-delivered services

A man dressed in pink dress shirt and tie pointing at himself in the mirror Research Brief / Finance

“How’re Sales, Roger?” “Good Question, Roger!”

When CEO and analyst share a first name, earnings estimates are sharper