Climate disclosures help investors and the public understand how companies view risks such as extreme weather, carbon regulation and the transition to cleaner energy. "Because these risks are uncertain and forward-looking, company leaders have considerable influence over what is communicated and how," says Postdoctoral Researcher Javad Rajabalizadeh from the University of Turku.
A study in the Global Business and Economics Review suggests that the failure of small and medium-sized enterprises (SMEs) can be predicted as much as three years before insolvency. The work could offer lenders, investors and business owners an early warning of financial problems years in advance.
The past and present are rife with examples of advisers convincing leaders of the benefits of launching an ill-advised war, or downplaying the risks of a potentially fatal flaw in the design of a car or spacecraft.
With the 2026 FIFA World Cup kicking off, millions of soccer fans around the world will be following the tournament taking place across 16 host cities in Canada, Mexico and the United States.
The study, published in European Financial Management, focused on "inside debt," which includes pensions and deferred compensation awarded to chief executives. Unlike bonuses or shares, these payments can encourage CEOs to become more cautious because their personal wealth becomes more tied to the company's long-term financial health.
Investor caution soon after experiencing a natural disaster increases the cost of capital for businesses hoping to grow, new academic research suggests.
When the Securities and Exchange Commission updated Regulation S-K in 2020 to require public companies to disclose more information about human capital in annual filings, the rule was designed primarily with investors in mind. New research from the University of Miami Patti and Allan Herbert Business School suggests that the regulation may also have reshaped how companies compete for talent.
Prime Minister Mark Carney unveiled Canada's AI for All strategy on June 4, committing more than $2 billion in new spending and targeting $200 billion in additional GDP growth and 250,000 new jobs by 2031.
Since January 2025, the Trump administration has ramped up immigration enforcement. A key rationale for the policy is that it will open up jobs for Americans by reducing competition from undocumented immigrants.
Financial markets are blind to the economic costs of biodiversity loss, leaving several countries at risk of defaulting on debt, according to new research published in Nature. While environmental degradation is recognized as a serious financial risk, sovereign debt markets currently have no way of accounting for it, leaving US$83 trillion in assets open to mispricing.
Parental leave policies in Canada are designed for both parents, but fathers use them at roughly half the rate of mothers. From 2012 to 2017, Statistics Canada found 88% of mothers took maternity leave, parental leave or a combination of the two, compared with 46% of fathers.
Colonial legacies continue to shape competitive outcomes in international football. A research team led by the University of Zurich has used about 1,500 simulations of the upcoming World Cup to show that former colonial powers benefit from access to a broader pool of talent, while formerly colonized nations face lower chances of success.
There's a funny thing about facts. Two people can look at the same ones but interpret them very differently, depending on their styles of thinking. On Wall Street, analysts with short-term or long-term orientations may issue different financial forecasts for the same company, says Yong Yu, professor of accounting at the McCombs School of Business at The University of Texas at Austin.
As artificial intelligence changes how work gets done, experts say strong leadership will play a critical role in helping employees adapt to shifting responsibilities, evolving technologies and changing workplace demands. The findings are published in the journal Human Resource Development Review.
From underdog stories to comeback victories, everyone loves a tale of perseverance. But a new study suggests that highlighting workplace resilience can sometimes leave observers feeling anxious instead of inspired.
Though rural women entrepreneurs make up only a small portion of the self-employed across the United States, new West Virginia University research shows they are crucial to overall economic success.
When consumers pay down debt, many choose to put funds toward their oldest loans firstβeven when doing so may not make the most financial sense, according to recent research by Alicia M. Johnson, assistant professor of marketing at the Isenberg School of Management.
The billion-dollar Labubu phenomenon broke a cardinal rule of retail: Consumers need to know what they're buying before they open their wallet. Most new Labubu sales took the form of "blind boxes," where purchasers found out which type of doll they'd purchased only after the fact.
Accounting is usually associated with corporations. "In accounting, we traditionally think more about the firm and less about the household," says Fabian Nagel, an assistant professor of accounting at Stanford Graduate School of Business.