The latest
Should private companies be required to report their financials?
Many European businesses support financial disclosure regulations, though most wouldn't disclose financials if not required to.
Why this value-investing ‘buy’ signal is out of date
Value investors may want to adjust how they use book-to-market price ratio.
Increased enforcement can drive down stock values
In some cases, the costs of increased transparency outweigh the benefits.
Do companies camouflage their results to scare off competitors?
Faced with competition from a bank planning to enter its territory, a local community bank may increase its loan-loss provisions.
Latest from the Magazine
-
Have central bankers lost their power?
Evidence is revealing the power, limits, and confounding effects of monetary policy.
-
How to listen for the hidden data in earnings calls
Research is uncovering the messages that managers may not be intending to send—and that investors should learn to listen for.
-
Why stock returns under Trump might disappoint investors
Market performance under Republican presidents may be in part due to timing.
-
Economics and the human instinct for storytelling
Why understanding dramatic economic events requires searching for the narratives that underlie them.
-
What are venture capitalists looking for in start-ups?
Venture capitalists doling out millions to back big ideas may be less interested in the product than in the people developing the product, research suggests.
-
When making a profit was immoral
What the story of a 17th-century tradesman tells us about capitalism’s evolution.