Accounting

Policy | Accounting

The 10-Q Rarely Breaks Earnings News. So Why Keep It?

A new SEC proposal would let companies report semiannually instead of quarterly. Four scholars make the case for letting companies choose their reporting cadence, and for protecting safeguards.

July 17

CEO Compensation | Accounting

Short-Term CEO Pay Isn’t Always a Mistake

When companies break loan terms, boards adjust CEO pay to focus on stabilizing finances.

March 06

Corporate Disclosures | Accounting

Companies Talk More Clearly When Business Is Booming

In years with strong performance, corporate disclosures are more helpful for stock price discovery — in bad news years, not so much.

August 15

Forecasting | Accounting

Google Search Trends Can Predict Retail Sales

Google search trends can forecast retail sales up to three quarters ahead — giving investors, analysts and policymakers an early glimpse into consumer demand.

April 17

Stocks and Bonds | Accounting

Stock and Bond Markets Respond Very Differently to Earnings Information

The difference is in the way trading takes place on each type of market.

July 10

Accounting | Accounting

Who Determines an Asset’s Value?

It's common for companies to “opinion shopping” the value of an asset. It's also risky.

March 06

Forecasting | Accounting

How Does The Fed Make Their Predictions?

Bellwether companies play a surprising role.

July 21

Investing | Accounting

Out of Sync Earnings

Companies whose earnings are out of sync with the rest of their industry are more likely to misreport them.

October 05

Investing | Accounting

Devil In The Details

Can a few details transform your earnings forecast?

August 10

Corporate Tax Structure | Accounting

Hidden Costs

Avoiding taxes can have unintended consequences.

April 06