Topic: Accounting

Airplanes parked Research Brief / Accounting

Why Corporate Leasing Practices Deserve More Respect

Most companies use asset leasing for business reasons, not accounting window dressing

Research Brief / Investing

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

Person with head buried in their hand Research Brief / Accounting

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

Driver looking at Uber app on his smartphone Research Brief / Uber Surge Pricing

How Uber Could Avoid That Notorious $362.57 Fare

A mathematical model analyzes incentives underlying surge-pricing schemes

Doctors practicing for surgery Feature / Health Care

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

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

Female artist Feature / Time

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

Stack of money in a brown envelope Research Brief / International Trade

Bribery and the Motivation of Bidders on Foreign Contracts

Do bigger companies win even when they lose out on corrupt deals?

Tall buildings from the perspective of a person looking up Research Brief / Economics

A Broader Measure of Value Creation at Corporations

A tool in the debate over shareholder primacy and wealth disparities