Accounting
How financial rules, reporting and incentives shape real-world decisions.
Policy | Accounting
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.
17 Jul
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CEO Compensation | AccountingWhen companies break loan terms, boards adjust CEO pay to focus on stabilizing finances.6 Mar
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Corporate Disclosures | AccountingIn years with strong performance, corporate disclosures are more helpful for stock price discovery — in bad news years, not so much.15 Aug
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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
Investment Fraud | Accounting
What you absolutely need to know about microcap stock scams.
November 12
Capital Markets | Accounting
How can Mexico’s regulatory code strengthen its markets?
November 05
Comic Relief | Accounting
What do analysts really know about stock ups and downs?
October 21
Corporate Governance | Accounting
Board members often need short- and long-term incentives to act in stakeholders’ best interests.
October 15
Banking | Accounting
How speedy loan-loss recognition can save banks billions.
September 03
Decision Making | Accounting
For firms with undervalued stock, timing — and silence — may be a smarter strategy than transparency.
May 20
Writing About Research | Accounting
How do you make heavy-hitting research light enough on its feet to be useful?
December 19
