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Accounting

The Value Trap

Research Brief | November 27, 2013

Assess the risk associated with the growth of a so-called value stock by considering both its book-to-price and earnings-to-price ratios.

Topics: Accounting, Capital Markets and Investments | Read Article

A Better Standard for Credit Risk

Feature | April 29, 2013

A new metric uses publicly disclosed bank information to better predict credit losses from loans.

Topics: Accounting, Capital Markets and Investments, Risk Management | Read Article

Luring the Informed Investor

Feature | November 30, 2012

Does investor sophistication correlate with firms’ disclosure activities?

Topics: Accounting, Capital Markets and Investments | Read Article

Accounting and Systemic Risk

Feature | April 30, 2012

Professors Trevor Harris and Doron Nissim and Executive-in-Residence Robert Herz discuss their new paper on accounting's role in reporting, creation, and reduction of systemic risk at financial institutions and across the financial system.

Topics: Accounting, Business Economics and Public Policy, Risk Management, Strategy | Read Article

Fair Value, Risky Business

Feature | March 30, 2012

Does fair-value accounting contribute to systemic risk in the banking industry?

Topics: Accounting, Risk Management | Read Article

Valuing Insurance Firms

Feature | March 30, 2012

New research shows which relative valuation models are best applied to insurance companies.

Topics: Accounting, Capital Markets and Investments | Read Article

The Value of an Invisible Guarantee

Feature | October 31, 2011

Better, more accurate disclosure of securitization transactions may help to reduce uncertainty about the value of financial institutions.

Topics: Accounting, Capital Markets and Investments | Read Article

Hide and Seek with Earnings Management

Feature | June 24, 2011

New research suggests that Sarbanes-Oxley has increased companies' focus on cash management, resulting in camouflaged earnings management.

Topics: Accounting, Business Economics and Public Policy | Read Article

How Private Equity Tackles Taxes

Feature | December 30, 2010

Private equity firms sidestep earnings management, but use other aggressive tax planning practices that produce big tax savings for portfolio firms.

Topics: Accounting, Capital Markets and Investments | Read Article

Accounting for Value

Off The Shelf | December 30, 2010

In a new book, Stephen Penman offers investors common-sense guidance for using accounting to get at valuation.

Topics: Accounting, Capital Markets and Investments | Read Article

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