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 […]
Articles by CFRA
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 […]
How are CSR issues processed?
What drives investor response to CSR performance reports? Andres Guiral (Yonsei University School of Business), Doocheol Moon (Yonsei University School of Business), Hun-Tong Tan (Nanyang […]
Individual investors’ attention to accounting information: evidence from online financial communities
Alina Lerman (University of Connecticut) studies online financial communities by analyzing accounting-related content in large samples of Yahoo! message board posts and StockTwits. She finds […]
Pay attention to what your employees are saying!
What Do Employees Know? Evidence from a Social Media Platform Kelly Huang (Florida International University), Meng Li (University of Texas at Dallas) and Stanimir Markov […]