The latest
Why auditors hire graduates of local colleges
In accounting, hiring locally has measurable benefits.
Banking regulators operate differently under public scrutiny
A regulatory move toward transparency has broadly changed the behavior of bank monitors as well as outcomes for banks.
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.
Latest from the Magazine
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Law and order and data
Will algorithms fix what’s wrong with American justice, or make things worse?
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When green investments pay off
In building a portfolio, sustainability is no longer a luxury good. But it’s not a slam dunk either.
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Entrepreneurs, remember the power of a smile
What investors really look for in startup pitches
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Lower fines could lead to higher revenues
Personalized fines would be a win-win for municipalities and their residents.
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Who is driving stock prices?
Some investors influence valuations more than others do, research suggests.
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Inventors are eyeing your home office
The lockdowns triggered by the COVID-19 pandemic set off a significant shift in new patent applications toward technologies that support working remotely.