Why the big banks aren’t safe yet
Banking and accounting rules need to synch up.
The latest
Why some companies don’t maximize tax avoidance
Why companies don’t always do everything they can to avoid taxes
Why do analysts low-ball earnings forecasts?
Analysts walk down forecasts by suppressing positive news, not by issuing misleading negative revisions.
Line of Inquiry: Haresh Sapra on how quarterly reporting distorts corporate investment
More-frequent reporting may lead to greater price efficiency, but it can also dissuade certain types of companies from making R&D investments.
How to curb short-termism and boost the US economy
End the requirement for quarterly reporting.
Latest from the Magazine
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A.I. is only human
Can we keep our flaws out of artificial intelligence and its decision-making?
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Who’s at fault for student-loan defaults?
For-profit colleges enroll 10 percent of US students but account for 50 percent of student-loan defaults. And low-income students are hit the hardest.
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How to fight corruption—and why we should
Petty corruption was long thought to grease the wheels of business. But economists are learning how much it can hold back some companies and local economies.
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Are investors chronically pessimistic?
Investors’ prediction bias doesn't appear to be systematically pessimistic or optimistic, but it may be procyclical.
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Tackle gender inequality at home and at work
Flexible but lower-paying jobs lead to an earnings gap.
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The right questions to ask for startup success
How venture capitalists evaluate entrepreneurs