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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How to reopen cities, neighborhood by neighborhood
Research suggests that a geographically targeted approach to reopening is less costly than blanket alternatives.
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The value-stock premium is shrinking
Chicago Booth’s Eugene F. Fama revisits an influential finding of factor investing.
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Hospital ratings are deeply flawed. Can they be fixed?
The most influential rating system rests on some faulty calculations, affecting millions of people and billions of dollars.
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Pivoting in a time of crisis
Why now is the right time for small companies to take a hard look at their business models
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The ‘Made-in-USA’ label boosts prices, but just a little
Consumers will pay more for American-made products—but probably not enough to justify relocating production.
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A searchable database of ratings for 3,700+ US hospitals