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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Are we really more productive working from home?
Data from the pandemic can guide organizations struggling to reimagine the new office.
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Who is right about inflation?
The US Fed and consumers have very different expectations about the future.
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A new approach to ensuring drugs are safe
Researchers propose a new empirical method for monitoring and evaluating the safety of drugs already on the market.
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How rational bank behavior can lead to risky lending
Banks have an incentive to issue risky loans, even amid signs of economic trouble.
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Why craft beer’s rise is a warning flag for all sorts of big brands
Research suggests a supply-driven explanation for millennials’ taste for craft beer.
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The end of ‘the end of inflation’
Inflation can no longer be dismissed as only a concern of the past.