A Shortcut to Earnings
Investors can look to a firm's effective tax rate to yield clues to future earnings.
Back to Basics
Fallout from the financial crisis has assumed complex proportions, but its origins, Trevor Harris argues, are far less complicated.
Can Residual Income Distinguish between Earnings Growth Derived from Productivity Improvements and Investment-Driven Growth?
Differentiating between productivity-driven growth and investment-driven growth leads to a profitable trading strategy.
Using fair-value accounting, fairly
Doron Nissim and Stephen Penman explain why a new market-based approach to valuation may not be the best one for all industries.
Organizational Endowments and the Performance of University Start-Ups
This is a test.
Does shareholder voting curb CEO pay?
Giving shareholders a say may not have as much impact on executive compensation as investors would like.
Bringing rigor to financial forecasting
By adding quantitative discipline to their number crunching, financial analysts may avoid the psychological biases that can lead to judgment errors.
Is cash really king in valuations, or do earnings trump all?
Forecast U.S. earnings are the closest proxy for share price when compared with actual financial statement variables. But do earnings beat forecast cash flows and dividends in an international sample?
A global look at environmental disclosures
Do laws or the marketplace motivate firms to release information about their behavior?