Peer effects may influence early disclosures for businesses

Edging a competitor out of the spotlight is one reason why companies tend to make announcements, such as earnings reports, earlier than they are legally required, according to a Penn State researcher. The push to report information ...

When companies massage the books, the environment takes a hit

Managing earnings involves the manipulation of financial reporting by publicly traded companies in order to misrepresent how well they're really doing. Companies might insert a low-ball estimate of bad debt or delay the announcement ...

Firms recruit 'dark' personalities for earnings management

Companies could be hiring that bad boss on purpose. According to new research in the Journal of Business Ethics, the 'dark' personality traits—questionable ethical standards, narcissistic tendencies—that make a boss bad ...

Happy-go-lucky CEOs score better returns

A CEO's natural sunny disposition can have an impact on the way the market reacts to announcements of company earnings, according to research from the University of British Columbia's Sauder School of Business.

Fully-owned NBCUniversal boosts Comcast 2Q results

The decision by Comcast Corp., the country's largest cable company, to buy out General Electric in NBCUniversal looks like a smart one, as the media conglomerate posted strong results for the second quarter.

Bharti Airtel's quarterly profit drops 49 percent

Bharti Airtel, India's biggest telecommunications company, reported Thursday that quarterly net profit fell by nearly half to 5.1 billion rupees ($94.7 million) on higher taxes and operating costs.

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