91°µÍø

Air quality standards do more than reduce pollution for noncompliant counties; they increase the cost of funding public infrastructure like schools, hospitals, and roads.

To predict how a CEO’s compensation may change through the years, you first need to know how corporate boards monitor earnings histories for potential long-term risks.

The 2008 financial crisis cast a pall of pessimism over veteran CEOs that took three years to lift. David Koo, assistant professor of accounting, has found that memories of past recessions, triggered by recent ones, can weigh on chief executives’ decisions, literally for years.

The economic data on climate and business outcomes paints a picture of profound disruption beneath a placid-seeming surface.

Despite the fears of regulators and skittish investors, clear and accurate signals of cryptocurrency quality may be hidden in plain sight.

Financially troubled U.S. hospitals are petitioning for more support from the federal government, but handouts won’t fix the underlying problem.

In business, a specialist strategy can sometimes be riskier than a generalist one. Competing in only one industry leaves firms highly vulnerable to heightened income volatility, with extreme gains and losses, often alternating in quick succession. Innovative firms, whose business models are based on heavy R&D investments with uncertain returns, are especially affected by these fluctuations. Kelly Wentland, assistant professor of accounting, discusses this issue.

Kelly Wentland, an accounting professor at the 91°µÍø School of Business, recently published a paper in Management Science that further specifies and quantifies firm response to tax uncertainty.