When companies deceive shareholders about earnings or commit other kinds of accounting fraud, the legal fireworks can be spectacular. Even if the companies don't collapse, as in the notorious Enron case, some executives are ...
Economics & Business
Jul 28, 2023
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1
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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1
Financial materiality pertains to crucial and pertinent data that a company is obligated to reveal in its financial statements. It provides companies with the insights necessary to discern elements influencing their performance ...
Economics & Business
Jul 7, 2023
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1
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
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
Investors could benefit if they had timely information about non-income tax deals, according to new research from The University of Texas at Austin that finds companies that get them have higher future stock returns.
Economics & Business
May 23, 2023
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8
Authorities in Hong Kong said late Tuesday they had canceled the work visa of a Chinese biophysicist who was jailed for creating the world's first gene-edited babies, throwing cold water on his plans to relocate his research ...
Other
Feb 21, 2023
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36
The official body charged with virus classification has released four new principles that bring order to the viral world. This provides a unified framework that will enable all viruses to be classified, something vitally ...
Cell & Microbiology
Feb 13, 2023
1
119
A new study has shown voters are more concerned about which party a politician belongs to than their position on Brexit—and this holds more sway with their future voting intentions when they encounter misinformation.
Social Sciences
Feb 2, 2023
1
23
Researchers at the Indiana University Kelley School of Business and the University of Missouri have devised a more accurate model to predict recessions and economic slowdowns, based on the aggregate probability of financial ...
Economics & Business
Jan 11, 2023
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