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 the 1 percent’s savings buried the middle class in debt
Research suggests that when the rich bank, the rest borrow.
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Is the Friedman doctrine still relevant in the 21st century?
A year of crises has heightened the debate about what corporations owe society.
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Online shoppers care where sellers are based—even for diapers
Location-branding effects can influence trade even within countries and for the sale of everyday items, research suggests.
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Can A.I. marketing help both customers and companies?
A panel of experts from academia and industry discusses how marketers can use A.I. responsibly.
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A big risk for companies: Low public support
Businesses must convince Americans they’re playing a positive societal role in order for voters to support business-friendly policies.
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Stricter mask-wearing rules are good business
Research suggests that consumers and business managers have tended to underestimate other people’s desire for stricter public-health measures.