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Study finds that foreign multinational firms engage in limited tax-motivated income shifting out of the United States

A new study by Carnegie Mellon University finds that foreign multinational firms shift a modest amount of income out of the US for tax reasons. This income shifting supports a modest amount of employment and investment in the US, with results informing the potential effects of upcoming tax bills.

SourceCarnegie Mellon University·JournalReview of Financial Studies·DateJun 18, 2025

Productivity response to salary transparency suggests workers care more about wage fairness than wage equality

A study of nearly 20,000 employees found that workers care more about wage fairness than wage equality. When underpaid, they respond with a slight decrease in output, while being overpaid leads to a significant increase in productivity. This challenges companies' concerns about the impact of salary transparency on aggregate productivity.

SourceStrategic Management Society·JournalStrategic Management Journal·TypeSurvey·DateJun 4, 2025

Boardroom battles: How corporate coalitions influence firms’ resource allocation

A study by Waseda University finds that competing corporate coalitions within boards impact a firm's spending decisions once profitability targets are met. Firms with stronger state-endorsement coalitions allocate more resources to social causes, while those with shareholder-value coalitions prioritize dividend payments.

SourceWaseda University·JournalJournal of Business Ethics·TypeData/statistical analysis·DateMay 30, 2025

Flagship Pioneering, the National University of Singapore, National University Hospital and the National University Health System announce collaboration to advance biotech research & development

The collaboration aims to create new research projects and foster career development opportunities for scientists and students. The partnership will leverage clinical data from NUH and NUHS to drive breakthroughs in human health and sustainability.

Spurned CEOs may become activist shareholders

Researchers found that quasi-insider shareholder activism is surprisingly common and effective, targeting smaller companies with significant stock ownership. Former CEOs and founders with large stakes can wield considerable influence, but their motivations often appear more personal than ideological.

SourceUniversity of Texas at Austin·JournalThe Review of Corporate Finance Studies·DateApr 30, 2025

Deregulation of banks in America has fuelled corporate deception

A new study from the University of Surrey reveals that deregulated banks have led to a significant shift in corporate earnings management strategies, with companies opting for riskier real earnings management (REM) over accrual-based earnings management (AEM). This shift poses long-term risks to sustainability and innovation.

SourceUniversity of Surrey·JournalInternational Review of Financial Analysis·TypeObservational study·DateApr 29, 2025

China’s insider trading crackdown is backfiring. Here’s why

A new study reveals that China's sell-by-plan mandate, aimed at preventing insider trading, has failed to stop executives from profiting from private information. Executives have found a way to plan their sales far in advance, allowing them to cash out before bad news breaks, undermining market fairness and eroding investor trust.

SourceVirginia Tech·JournalJournal of Accounting and Economics·DateApr 28, 2025

How does climate policy uncertainty affect energy stock returns?

A recent study by International Studies of Economics found that climate policy uncertainty causes stocks to plummet globally, as investors fear damage to economic activity and carbon costs. The study also revealed that rising oil prices have a negative impact on stock returns, except in the Gulf Cooperation Council region and Kuwait.

SourceWiley·JournalInternational Studies of Economics·DateApr 23, 2025

A common CEO pay strategy is stalling innovation, a new study reveals why

A new study by Virginia Tech researchers Jin Xu and Pengfei Ye finds that value-based stock grants can weaken executive motivation and limit corporate growth. The study analyzed thousands of U.S. firms from 2006-22, revealing that companies tying CEO compensation to a fixed dollar amount can unintentionally discourage executives from m...

SourceVirginia Tech·JournalJournal of Financial and Quantitative Analysis·DateApr 22, 2025

Insufficient sleep should not be a taboo in the workplace – new research provides tools for addressing sleep-related challenges in management

A study from the University of Vaasa examines the effects of insufficient sleep on work performance and presents practical methods for identifying and managing its impacts. Employees who suffer from fatigue should enhance their coping skills by scheduling tasks based on difficulty and slowing down their work pace.

Adoption of international auditing standards leads to better financial reporting

Research by University of Toronto's Rotman School of Management found that adoption of international auditing standards leads to better financial reporting. Countries with stronger enforcement and more full integration of ISA into domestic practices show the most positive impact on audit quality.

SourceUniversity of Toronto, Rotman School of Management·JournalThe Accounting Review·TypeData/statistical analysis·DateMar 18, 2025

Do tax cuts encourage investment? Tepper School researchers reveal surprising results

A study by Tepper School researchers found that tax cuts did not lead to increased investments in capital expenditures, employment, research and development, or mergers and acquisitions. Instead, companies used the repatriated funds primarily for shareholder payouts and cash retention, challenging existing financial theories.

SourceCarnegie Mellon University·JournalJournal of Financial Economics·DateMar 12, 2025

Outdated assumptions about cost efficiency are costing firms millions, according to new study

A new study from the University of Surrey found that traditional methods for evaluating cost savings from diversification are fundamentally flawed. The research proposes a more accurate way of assessing production costs, highlighting the importance of considering supply chain management, resource allocation, and production bottlenecks.

SourceUniversity of Surrey·JournalAnnals of Operations Research·TypeObservational study·DateMar 11, 2025

ESMT Berlin offers scholarships in executive leadership

ESMT Berlin is providing full and partial scholarships for three premier programs, including Bringing Technology to Market, General Management Seminar, and Executive Transition Program. The initiative aims to strengthen diversity in business leadership by supporting professionals from various backgrounds.

Need a business plan? Ask AI

A new study from the University of Texas at Austin finds that AI can create high-quality business plans and even critique existing strategies. The research suggests that AI can enhance the speed, quality, and scale of strategic decision-making, potentially giving companies a competitive edge and enhancing performance.

SourceUniversity of Texas at Austin·JournalStrategy Science·DateFeb 28, 2025

Avoiding the workplace mediocrity trap

Rutgers researchers find that teams with high rates of envy often ostracize their best performers, leading them to intentional underperformance. To combat this, employers should encourage proactive behaviors and evaluate performance based on required outputs.

SourceRutgers University·JournalJournal of Occupational Health Psychology·DateFeb 18, 2025

WVU research shows buyers believe karma, not boycotts should punish brands for bad behavior

Research by West Virginia University expert Kylie Vo found that consumers who believe in karma are more likely to forgive companies that behave immorally and less likely to boycott them. In contrast, non-moral transgressions like defective products or misleading claims can severely damage consumer-brand relationships and brand value.

SourceWest Virginia University·JournalJournal of the Association for Consumer Research·DateFeb 17, 2025

New research uncovers the impact of external rivalries on workplace collaboration

A recent study published in Strategic Management Journal reveals that employees' external affiliations with rival organizations can significantly disrupt internal teamwork. Researchers found that dual-affiliated employees were less likely to collaborate effectively when working for their shared employer.

SourceStrategic Management Society·JournalStrategic Management Journal·TypeData/statistical analysis·DateJan 7, 2025

Can patient groups remain independent with drug company funding?

A new study highlights the risk of patient organizations losing independence due to funding from pharmaceutical companies. Researchers propose establishing a single database to track payments made to patient groups, doctors, and hospitals to improve transparency.

SourceUniversity of Bath·JournalInternational Journal of Social Determinants of Health and Health Services·TypeData/statistical analysis·DateJan 2, 2025

Chungnam National University researchers examines corporate social responsibility's impact on global online shopping

Researchers analyzed 1,033 online shoppers from South Korea and Japan to find that companies' social contributions enhance the positive effect of online purchasability. CSR initiatives also helped Japanese consumers overcome hesitation, suggesting a cultural influence on consumer behavior. The study's findings suggest CSR can boost con...

SourceChungnam National University Evaluation Team·JournalJournal of Retailing and Consumer Services·TypeExperimental study·DateDec 26, 2024