Accounting conservatism, or processes that ensure firms report losses more quickly than gains, is a contested concept in the world of accounting.

Roughly a quarter of households do not have access to basic financial services. Insights into their decision-making can help bridge the financial inclusion gap.

Samuel Rosen uses the initial coin offerings market to support the long-standing theory that share retention mitigates information asymmetry between entrepreneurs and investors.

Financial analysts play an important role in holding managers accountable when firms present data that is not audited.

Banks that issue accounting restatements create less liquidity in the economy, but not for the reason that you might expect.

Why do some firms benefit from finance committees while others do not?

Cross-selling allows banks to better monitor their borrowers and reduces interest rates for firms.

Equity analyst, syndicated lending, information gap, Department of Accounting, Wei Wang

Businesses can improve crowdfunding outcomes by voluntarily obtaining auditor reviews.

The actions of board members can extend past company reporting to affect the average worker.

Firms’ investment opportunities are not one-dimensional; rather, they vary across many dimensions which can be captured by a few factors.

Loan loss models are wrong. New research shares a myth-busting new relationship between loan loss provisions and non-performing loans.