Area: Accounting
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
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
Why Corporate Leasing Practices Deserve More Respect
Most companies use asset leasing for business reasons, not accounting window dressing
When Lenders Put a Muzzle on Borrowers
Companies hide from shareholders information about loans — more than likely to appease banks
When Individuals Concentrate in a Stock, Earnings Surprises Play Out Differently
Price movements can be more extreme
What Limited Attention Does to Efficient Market Theory
Stocks don’t react to news immediately because, well, we’re human
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
Unearthing the Negative Consequences of Managing to Quarterly Earnings
A 2017 study on workplace injuries spurs more research on perils of corporate short-termism
Tweets with Visuals Bring a 2% Stock-Price Boost — Temporarily
SEC encourages graphics in disclosures, but this practice may help executives more than shareholders
Tracking Product Trademarks Expands Understanding of Innovation
R&D outlays and patents alone don’t effectively measure corporate creativity
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
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
Technology’s Hidden Role in the Accountant Shortage
Software that saves time and money may paradoxically be resulting in a shortage of accountants
Sorting Out Conflicts of Interest in Commercial Loan Syndicates
Syndicate voting rules reflect varying levels of trust and familiarity
Separating Auditing from Consulting: More Complex than it Seems
Market concentration, price and quality drive choice of firms