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Jeremy Bulow: A Market-Based Approach to Expensing Options
A scholar parses recent proposals for financial reporting of stock option expenses, and offers a solution that reflects economic realities.
The ESG Generation Gap: Millennials and Boomers Split on Their Investing Goals
Younger investors are more willing to put money behind environmental and social goals — even if it’s costlier.
Digital Assets and Climate Change Pose New Challenges for Accountants
Mary Barth explains why investors need better information on new and hard-to-quantify risks.
