The latest
Who benefited from CARES tax provisions?
SEC filings suggest the act’s tax provisions were not material for most publicly traded US companies.
Dodd-Frank made banks less likely to voluntarily share bad news
Behavioral changes in reporting by some banks illustrate the unintended consequences that can result from regulating companies’ information environments.
Haresh Sapra: Now is not the time to relax accounting standards
A COVID-19 Q&A with the Charles T. Horngren Professor of Accounting
Why current accounting rules could stop banks from lending
Chicago Booth’s Haresh Sapra says that at a time when lending is crucial to keeping companies afloat, we should be careful not to repeat our past mistakes.
Latest from the Magazine
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There are two Americas, and age is the divider
People become more conservative by about 45 years old.
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Kids can have their cake and their broccoli too
Capitalize on children’s appreciation for variety to encourage healthy eating.
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Looking for a promotion? Control your temper
A bit of anger can suggest competence. Too much can signal the opposite.
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WeWork should be a cautionary tale for venture capitalists
The notorious failure contains valuable lessons for investors.
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You should run more experiments
Testing assumptions in the field can avoid costly errors in decision-making.
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More people will buy insurance if you reframe the odds
Viewing the cumulative probability of an event over a longer time span can motivate people to take action.