15 questions · 11 almanac · 0 findings

Corporate Finance and Accounting

Corporate financial structure, accounting, and fraud.

Almanac Adding Up a Whole Economy
  • How does a double-entry accounting system ensure that a country's income, production, and expenditure all add up to the same total?
Almanac Death, Negotiated Around the Tax Code
  • What pattern did Slemrod and Kopczuk find in death records around changes to the US estate tax?
  • How could the timing of death plausibly respond to financial incentives near a tax law change?
Almanac Imaginary Numbers, Applied to Accounting
  • How did Enron use off-balance-sheet partnerships to hide debt and inflate earnings?
  • How did WorldCom's capitalisation of ordinary operating expenses inflate its reported profits?
  • What regulatory changes did the 2002 accounting scandals prompt in the United States?
Almanac A Childhood Earthquake, A Bolder Boardroom
  • How did childhood exposure to natural disasters correlate with CEOs' later risk appetite?
  • Why did CEOs who survived a disaster unharmed become more risk-tolerant, while those who suffered real losses became more cautious?