Line of Inquiry: Hans B. Christensen on standardizing CSR reporting
Mandated CSR reporting would be difficult to implement, but could have benefits for investors, companies, and society.
The latest
Why do analysts low-ball earnings forecasts?
Analysts walk down forecasts by suppressing positive news, not by issuing misleading negative revisions.
Line of Inquiry: Haresh Sapra on how quarterly reporting distorts corporate investment
More-frequent reporting may lead to greater price efficiency, but it can also dissuade certain types of companies from making R&D investments.
How to curb short-termism and boost the US economy
End the requirement for quarterly reporting.
Why some companies might not want to outsource tax planning
Companies would be better off investing in tax-related human capital.
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Demand for niche products is growing
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How (in)accurate is machine learning?
Evaluating the performance of machine-learning tools isn't always easily done.
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A problem with hospital ratings—and how to fix it
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How multinational companies help spread recessions
Parent companies in one country can transmit the effects of a local financial shock to their subsidiaries abroad.