Accounting

Until now, there has been little information about how firms respond to hedge fund challenges and demands for change. A new paper by Associate Professor of Accounting Yinghua Li and her co-authors shows company managers don’t sit idly by when their performance is attacked. Instead, they tend to withhold bad news and manipulate earnings to make the company — and themselves — look better.

New research by Associate Professor of Accountancy Shawn Huang and co-authors shows that greater coverage puts pressure on company managers to manipulate quarterly earnings.

In a new report that echoes past findings, Associate Professor of Accountancy Roger White and his co-author observed that commission employees regularly pick better times to sell shares than everyone else in the market.

New research by Assistant Professor of Accounting Pablo Casas-Arce finds professionals do better when they receive detailed assessments less often.

Everybody has heard about companies that fail to take adequate action when their products show faults and end up on the front page. Professor Emeritus Marianne Jennings has spent several years researching why these internal ethical lapses happen in the first place.