Area: Accounting
How an Accounting Change Hit Store Prices
Consumer goods got costlier as manufacturers moved to avoid new revenue recognition rules
Passion for Work, Gender and Getting Promoted
Also, upheaval in the mortgage market, birth rates and emigration, and choice overload in shopping
Currency Moves and Company Performance
Also, the continuing impact on the Indian economy of long-ago British rule, Chinese citizen involvement in local government and fallout from the LA wildfires
Why Would a Hedge Fund Manager Reveal Stock Positions?
A model suggests that the data might lead index funds to target those same stocks in oversight of corporate management
Whose Job Is — and Isn’t — at Risk From Robots?
Also: withdrawal penalties on bank CDs; breathalyzers and DUIs; and how to manage with fewer managers
The Role of Board-of-Directors Pay in Effective Corporate Investing
A model juggles who should suffer when a project goes awry; job market prospects of the CEO; and the quality of information shared in the boardroom
The Low-Paid Workers Who Make AI Go
Also: A bot lets young adults text with their 60-year-old selves; when nonprofits should let volunteers call dibs on tasks; and how hard times affect political beliefs and preferences
What’s Behind the Broadening of Diversity Statements?
Also: feelings about lending to a friend; how consumers react to practice aimed at manipulating buying decisions
The Upshot of Some Banks Paying Higher Rates on Deposits
Also: the kind of companies at which more women advance; reaching the UN’s goals for a better world
Technology’s Hidden Role in the Accountant Shortage
Software that saves time and money may paradoxically be resulting in a shortage of accountants
Populism’s Rise in U.S. Isn’t Only About Anger
2016 vote shares for Trump and Sanders point to a mix of negative emotions
Tweets with Visuals Bring a 2% Stock-Price Boost — Temporarily
SEC encourages graphics in disclosures, but this practice may help executives more than shareholders
Mobile Banking, a Boon to Many, Disadvantages Those Who Bank at Branches
Banks close neighborhood outlets and raise prices for branch-delivered services
What Investors Infer From External News And Management Silence
Uncertainty about outside news alters company disclosures and how markets interpret them, study finds
Unearthing the Negative Consequences of Managing to Quarterly Earnings
A 2017 study on workplace injuries spurs more research on perils of corporate short-termism