Going Green: Will investors sacrifice for the environment?
The future state of the world is at the mercy of the decisions we make today. Although there are many little actions we can take […]
Articles by CFRA
The human experience: Risk assessment of humanizing software
As a society, we put a lot of trust in technology. Advanced technology can offer cutting edge service that optimizes our performance. In terms of […]
Financial reporting goes dark
Returns on semi-annual earnings announcers are nearly twice as sensitive to earnings news from peer-firms, in the absence of own-firm earnings disclosures in non-reporting periods, […]
The importance of climate risks for institutional investors
With climate change continuing to progress, extreme weather conditions are expected to impact the economy. Although it is difficult to know exactly what will happen […]
Can Investor Expectation Predict Future Firm Performance?
Are there hidden ways to infer private performance expectations based on information acquisition data? Michael S. Drake (Brigham Young University), Bret A. Johnson (George Mason […]
Making sense of auditor tacit knowledge
Tacit knowledge in inexperienced auditors has become valued by audit firms, particularly when they are supervised by experienced auditors who possess a high degree of […]
Extinction Prevention: Accountants Wanted.
Accounting has the potential to contribute to preventing extinction, according to Jill Atkins (University of Sheffield) and Warren Maroun (University of the Witwatersrand). They present […]
Lack of clear and common disclosure standards limit the use of ESG information
Using survey data from mainstream investment organizations, Amir Amel-Zadeh (Said Business School, University of Oxford) and George Serafeim (Harvard Business School) find that the vast […]
When the boss comes to town: the effects of headquarters’ visits on facility-level misconduct
Penalties for corporate misconduct are reduced when managers require less travel time for onsite visits, as the distance between Headquarters and local facilities impedes effective […]
Dear, Machine Learning: Help us find the fraud!
Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach Yang Bao (Shanghai Jiao Tong University), Bin Ke (NUS Business School), Bin […]