Topic: Accounting
Why Corporate Leasing Practices Deserve More Respect
Most companies use asset leasing for business reasons, not accounting window dressing
Treasury Securities Are Actually Cheap Sometimes
They don’t trade at an absolute equal to intrinsic value, despite their image as the world’s investment bedrock
Snarky Co-Workers Can Ruin Morale, Even When the Boss Is Supportive
Malignant personalities loom large in workplace happiness and a supervisor’s positive tone carries only so far
Round-Number Bids Are Costly, but Up the Odds of a Deal
Buyers of private firms signal willingness to move fast
Nursing Home Industry Profits Obscured by Related-Party Transactions
Management and real estate deals to owners’ firms siphon off most profits
Loan Pool Covenants, Meant to Contain Risk, Can Instead Spread It
Forced sale of assets could stretch illiquidity across industries
How Uber Could Avoid That Notorious $362.57 Fare
A mathematical model analyzes incentives underlying surge-pricing schemes
Do Surgeons Win or Lose When Medicare Bundles Payments?
A model separates potential profits or losses for hospital, doctors and other health care providers when insurer pays in lump sum
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
Creative People Really Do Think Differently
Employing a distinct part of the brain, they’re better at imagining a distant future and seeing others’ points of view
Bribery and the Motivation of Bidders on Foreign Contracts
Do bigger companies win even when they lose out on corrupt deals?
A Quiet Expansion of Deposit Insurance Could Disrupt U.S. Banking
Seen as a backstop to small- and midsized banks, the program, allowing insurance in multiples of $250,000, alters banking’s risk calculus
A Broader Measure of Value Creation at Corporations
A tool in the debate over shareholder primacy and wealth disparities