business
On the surface, credit rating agencies assess a company’s financial health by examining its debt, equity, and ability to meet financial obligations. They assign letter…
Why Do Some Businesses Pay Less Tax?
Few issues spark more public debate than large corporations paying little—or sometimes no—federal income tax. Since 2018, the U.S. federal corporate income tax rate has…
Shaping Climate Adaptation Economics in a Warming World
Climate change is no longer viewed solely as a future environmental threat. Rising temperatures, more frequent heatwaves, floods, severe storms and sea-level rise are already…
Private School Backgrounds Boost CEO Appeal Without Supporting Evidence
Investors may be placing too much weight on privilege when judging corporate leadership, according to new research from the University of Surrey. The study, published…
Higher Board Interpersonal Diversity Correlates with Reduced Tax Avoidance Practices
New research analysing two decades of corporate data suggests that greater board interpersonal diversity is associated with lower levels of aggressive tax avoidance. The findings…
AI Delivers Best Results When Paired with Human Insight
A new academic study suggests that artificial intelligence is most effective when used to enhance human thinking and decision-making rather than replace it. Published in…
AI Pricing Is Changing How Much Each Person Pays
Artificial intelligence could soon enable powerful companies to charge different customers different prices for the same product, based on predictions about what each individual is…
Rising Minimum Wages Pose Little Disruption for Small and Medium U.S. Businesses and Their Workforce
Proposals to raise the minimum wage are frequently accompanied by concerns that independent businesses may be particularly vulnerable to higher labour costs. A new study,…
From Chance to Insight: Harnessing the Benefits of Serendipitous Outcomes
Superglue, penicillin, X-rays, and the pacemaker all share a common origin: they emerged from unexpected outcomes rather than carefully planned discoveries. These so-called “happy accidents”…
Higher Levels of Populist Rhetoric Are Linked to Greater Tax Avoidance Among Entrepreneurs
A recent study suggests that when populist rhetoric intensifies within a country, entrepreneurs become less likely to register their businesses formally. Instead, many opt to…
Entrepreneurs are rethinking strategy and adaptation in the age of AI, research shows
Artificial intelligence is increasingly shaping not only how entrepreneurs operate their businesses, but how they think about uncertainty, opportunity, and change. New research suggests that…
Climate change and the new reality of doing business
Climate change is no longer only unsettling supply chains and eroding asset values; it is also quietly influencing the way companies choose and manage their…