Area: Accounting
Companies at Risk of an Earnings Miss Allow More Third-Party Trackers on Their Websites
Managing earnings at the cost of privacy
How an Accounting Change Hit Store Prices
Consumer goods got costlier as manufacturers moved to avoid new revenue recognition rules
Why Would a Hedge Fund Manager Reveal Stock Positions?
A model suggests that the data might lead index funds to target those same stocks in oversight of corporate management
The Role of Board-of-Directors Pay in Effective Corporate Investing
A model juggles who should suffer when a project goes awry; job market prospects of the CEO; and the quality of information shared in the boardroom
Technology’s Hidden Role in the Accountant Shortage
Software that saves time and money may paradoxically be resulting in a shortage of accountants
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
Tweets with Visuals Bring a 2% Stock-Price Boost — Temporarily
SEC encourages graphics in disclosures, but this practice may help executives more than shareholders
Mobile Banking, a Boon to Many, Disadvantages Those Who Bank at Branches
Banks close neighborhood outlets and raise prices for branch-delivered services
What Investors Infer From External News And Management Silence
Uncertainty about outside news alters company disclosures and how markets interpret them, study finds
Unearthing the Negative Consequences of Managing to Quarterly Earnings
A 2017 study on workplace injuries spurs more research on perils of corporate short-termism
How to Properly Incentivize Your Unicorn Finder
VCs and other investors need a contract with their seeker that blunts conflicts of interest
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.
When Individuals Concentrate in a Stock, Earnings Surprises Play Out Differently
Price movements can be more extreme
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
ESG Investors in China Focused on Profit Potential of Climate Change
Less attention to downside of nation’s carbon-neutral goals