Accounting

The latest

By Martin Daks| Apr 07, 2021

Increased enforcement of a decades-old statute had far-flung positive consequences .

By Rose Jacobs| Mar 03, 2021

In accounting, hiring locally has measurable benefits.

By Emily Lambert| Dec 21, 2020

A regulatory move toward transparency has broadly changed the behavior of bank monitors as well as outcomes for banks.

By Martin Daks| Oct 01, 2020

SEC filings suggest the act’s tax provisions were not material for most publicly traded US companies.

By Martin Daks| Sep 28, 2020

Corporate monitors can reduce lawbreaking, but their influence fades quickly.

Why would a company with almost $145 billion in cash, cash equivalents, and marketable securities borrow $17 billion to buy back shares?

There may be good reasons to require financial reporting and auditing, but it’s not clear market efficiency is one of them.

In accounting, hiring locally has measurable benefits.

Law and order and data

Will algorithms fix what’s wrong with American justice, or make things worse?
When green investments pay off

In building a portfolio, sustainability is no longer a luxury good. But it’s not a slam dunk either.
Entrepreneurs, remember the power of a smile

What investors really look for in startup pitches

Lower fines could lead to higher revenues

Personalized fines would be a win-win for municipalities and their residents.
Who is driving stock prices?

Some investors influence valuations more than others do, research suggests.
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.