The latest
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.
The crisis should not delay stricter accounting rules
Haresh Sapra says don’t put off new loan-loss standards; pair them with revised capital requirements.
Latest from the Magazine
-
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.