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Accounting

How financial rules, reporting and incentives shape real-world decisions.

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Corporate Disclosures | Accounting
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 forecast retail sales up to three quarters ahead — giving investors, analysts and policymakers an early glimpse into consumer demand.
April 17
Accounting | Accounting
The difference is in the way trading takes place on each type of market.
July 10
Accounting | Accounting
It's common for companies to "opinion shop" the value of an asset. It's also risky.
March 06
Accounting | Accounting

Bellwether companies play a surprising role.

July 21
Investing | Accounting

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

October 05
Investing | Accounting

Can a few details transform your earnings forecast?

August 10
Corporate Tax Structure | Accounting
Avoiding taxes can have unintended consequences.
April 06
Investing | Accounting
Can certain analysts detect nonverbal messages that others cannot?
July 08
Credit Ratings | Accounting
Want reliable credit ratings? Improve reporting.
January 07