Terrorist attacks and mass shootings are devastating for the people and communities they affect. These events impact our society in many ways, including perhaps unexpectedly, by changing how big companies calculate and report ...
Social Sciences
Dec 6, 2023
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The field of accounting is facing a labor crisis. From the high rates of baby boomer CPAs that are retiring to the 4% decline in the number of college graduates earning a bachelor's or master's degree in accounting since ...
Economics & Business
Oct 17, 2023
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It's commonly accepted that U.S. and Chinese companies treat financial reporting and disclosure differently.
Economics & Business
Sep 12, 2023
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Early, enhanced information provided by a 10-K (an annual report required by the SEC about a company's financial picture) helps investors with risk management, according to new research from the University at Buffalo School ...
Economics & Business
Aug 16, 2023
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Forcing private firms to disclose their financial statements leads to more mergers and acquisitions (M&As) and better deals, according to a new paper published by a researcher from Bayes Business School (formerly Cass).
Economics & Business
Jul 13, 2023
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A study in the International Journal of Managerial and Financial Accounting has looked at the relationship between relevance and reliability in annual and semi-annual financial statements. An analysis of more than 300 manufacturing ...
Economics & Business
Jul 5, 2023
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53
Chinese companies that invest in environmental and socially responsible projects have high-quality financial reporting and accountability, according to a new study from Charles Darwin University (CDU) researchers.
Social Sciences
Jun 22, 2023
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Strict mandates on financial reporting sometimes lead to mismatch between a company's business cycle and its fiscal year on paper. Recently, researchers have examined the reliability of financial reports under the mismatched ...
Economics & Business
Jun 14, 2023
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32
Bad bookkeeping's been in the news a lot lately. Sam Bankman-Fried's FTX crypto empire came crashing down amid news that an $8 billion shortfall was being tracked in a sloppy Excel spreadsheet. The Brazilian retailer Americanas ...
Social Sciences
Mar 28, 2023
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Naysayers are often unpopular, for obvious reasons. Sometimes, though, they're the only thing standing between a group of people and a disastrous decision.
Economics & Business
Mar 23, 2023
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