Topic: Finance
Does Better Corporate Disclosure Boost Markets?
Stronger financial reporting standards seem to mean more for growth of countries’ credit markets than their stock markets
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
Corporate Bond Market Meltdown Averted after Fed Action
Decade-old bank-risk limits may have exacerbated liquidity problems
Companies Sued for Securities Fraud Adopt More Conservative Accounting
The shift spreads through auditors to other clients, potentially clouding the financial information investors rely upon
Calculating a Value for the Government Support Banks Enjoy
Researchers’ model could quantify the risks in the growing movement to ease up on Dodd-Frank regulations
Businesses Vastly Overestimate the Likelihood of Being Audited
Should tax-collecting agencies keep audit activity secret to discourage cheating?
Bringing a Sharper Focus to the Study of the Decline of Investment Diversification
Research measures the impact of global economic factors on returns
Boo! Does Merely Mentioning an Audit Increase Taxpayer Compliance?
Research undermines the notion that companies coldly calculate tax avoidance
Adapting Value Investing to the 21st Century
Including intangible assets in book value vastly improves the strategy’s 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 Shocking Tale of Sovereign Default and Private Contracts Nullified
Sebastian Edwards brings to life a widely forgotten chapter of U.S. history starring FDR, his no-name economist and the demise of the gold standard
A Puzzle for US Politics: Slim Majorities in Washington, Wide Vote Margins Back Home
Improved voter targeting and the rise of nationalized campaigns may help explain this disconnect
What Investors Infer From External News And Management Silence
Uncertainty about outside news alters company disclosures and how markets interpret them, study finds
“How’re Sales, Roger?” “Good Question, Roger!”
When CEO and analyst share a first name, earnings estimates are sharper