±«ÓăֱȄ News - Accounting /channels/news_feeds/all/term/Accounting/rss en Delve: Why Accounting Holds the Key to Successful Sustainability Initiatives, with Brian Wenzel /channels/channels/news/delve-why-accounting-holds-key-successful-sustainability-initiatives-brian-wenzel-348619 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p>What does accounting have to do with sustainability? Essentially, everything. Just as research and regulations around sustainability have expanded in recent years, so has sustainability accounting, focusing on activities of an organization that have a direct impact on its environmental, social, and governance (ESG) aspects.</p></div></div></div><div class="field field-name-field-primary-image field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"><img class="no-float" src="/channels/files/channels/styles/wysiwyg_medium/public/channels/image/delve-podcast-accounting-sustainability-brian-wenzel-1200x630.jpg?itok=lgXNzMbX" width="160" height="84" /></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">5 </span><span class="month">June </span><span class="year">2023</span></div></div></div></div></div> Mon, 05 Jun 2023 19:06:34 +0000 webfull 189992 at /channels Desautels’ event highlights innovative research and recognizes scholars /channels/channels/news/desautels-event-highlights-innovative-research-and-recognizes-scholars-339659 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p>On Friday, May 13, members of the Desautels Faculty of Management gathered to celebrate the innovative and impactful research conducted by its scholars. </p> <p>Fifteen professors were on hand to deliver two-minute presentations of their most interesting and research.</p> <p>Before jumping into the presentations, Dean <a href="//www.mcgill.ca/desautels/yolande-e-chan">Yolande Chan</a> took the time to highlight this year's Desautels Faculty Scholar awardees. Congratulations to this year's awardees!</p></div></div></div><div class="field field-name-field-primary-image field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"><img class="no-float" src="/channels/files/channels/styles/wysiwyg_medium/public/channels/image/220513-120835-4628-owen-egan-research-event-may2022-960x537.jpg?itok=UPnK9GQy" width="160" height="90" alt="" /></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">20 </span><span class="month">May </span><span class="year">2022</span></div></div></div></div></div> Fri, 20 May 2022 19:17:35 +0000 webfull 180253 at /channels Institutional Trading around Corporate News: Evidence from Textual Analysis /channels/channels/news/institutional-trading-around-corporate-news-evidence-textual-analysis-331539 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p><strong>Authors: </strong>A.G. Huang, <strong><a href="//www.mcgill.ca/desautels/hongping-tan">Hongping Tan</a></strong>, and R. Wermers<br /><br /><strong>Publication: </strong><em>The Review of Financial Studies</em>, Volume 33, Issue 10, October 2020, Pages 4627-4675.<br /><br /><strong>Abstract:</strong></p></div></div></div><div class="field field-name-field-primary-image field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"><img class="no-float" src="/channels/files/channels/styles/wysiwyg_medium/public/channels/image/hongping-tan-400-2.jpg?itok=iabPuoqL" width="160" height="240" alt="" /></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">15 </span><span class="month">June </span><span class="year">2021</span></div></div></div></div></div> Tue, 15 Jun 2021 13:47:54 +0000 webfull 171144 at /channels The Effects of Analyst-Country Institutions on Biased Research: Evidence from Target Prices /channels/channels/news/effects-analyst-country-institutions-biased-research-evidence-target-prices-331537 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p><strong>Authors: </strong>M.T. Bradshaw, A.G. Huang, and <strong><a href="//www.mcgill.ca/desautels/hongping-tan">Hongping Tan</a></strong><br /><br /><strong>Publication: </strong><em>Journal of Accounting Research</em>, Volume 57, Issue 1, March 2019, Pages 85-120.</p></div></div></div><div class="field field-name-field-primary-image field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"><img class="no-float" src="/channels/files/channels/styles/wysiwyg_medium/public/channels/image/hongping-tan-400-2.jpg?itok=iabPuoqL" width="160" height="240" alt="" /></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">15 </span><span class="month">June </span><span class="year">2021</span></div></div></div></div></div> Tue, 15 Jun 2021 13:31:27 +0000 webfull 171142 at /channels Does Private Country-by-Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13 /channels/channels/news/does-private-country-country-reporting-deter-tax-avoidance-and-income-shifting-evidence-beps-action-331536 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p><strong>Author:</strong> <strong><a href="//www.mcgill.ca/desautels/preetika-joshi">Preetika Joshi</a></strong><br /><br /><strong>Publication:</strong> <em>Journal of Accounting Research</em>, Volume 58, Issue 2, May 2020, Pages 333-381.<br /><br /><strong>Abstract:</strong></p></div></div></div><div class="field field-name-field-primary-image field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"><img class="no-float" src="/channels/files/channels/styles/wysiwyg_medium/public/channels/image/preetika-joshi.jpg?itok=-U__GxEw" width="160" height="160" alt="" /></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">15 </span><span class="month">June </span><span class="year">2021</span></div></div></div></div></div> Tue, 15 Jun 2021 13:17:28 +0000 webfull 171141 at /channels Professor Joshi awarded 2021 FRQSC New Academics Grant /channels/channels/news/professor-joshi-awarded-2021-frqsc-new-academics-grant-330818 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p>Congratulations to <a href="//www.mcgill.ca/desautels/preetika-joshi"><strong>Preetika Joshi</strong></a>, Assistant Professor in Accounting, who has been awarded the 2021 FRQSC New Academics Grant (Soutien Ă  la recherche pour la relĂšve professorale) for her project titled “Does Artificial Intelligence and Machine Learning Improve the Tax Enforcement Function?” (L’intelligence artificielle et l’apprentissage automatique amĂ©liorent-ils la fonction de mise en recouvrement de l’impĂŽt ?”)</p></div></div></div><div class="field field-name-field-primary-image field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"><img class="no-float" src="/channels/files/channels/styles/wysiwyg_medium/public/channels/image/preetika-joshi.jpg?itok=-U__GxEw" width="160" height="160" alt="" /></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">5 </span><span class="month">May </span><span class="year">2021</span></div></div></div></div></div> Wed, 05 May 2021 13:25:31 +0000 webfull 170330 at /channels Operating Lease as Alternative Financing for REITs: a Viable Strategy or a Sign of Trouble? /channels/channels/news/operating-lease-alternative-financing-reits-viable-strategy-or-sign-trouble-330511 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p><strong>Authors</strong>: E. Devos, E. Devos, H. Li and <a href="//www.mcgill.ca/desautels/desmond-tsang"><strong> Desmond Tsang</strong></a></p> <p><strong>Publication</strong>: <em>The Journal of Real Estate Finance and Economics</em>, Forthcoming</p> <p><strong>Abstract</strong>: </p></div></div></div><div class="field field-name-field-primary-image field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"><img class="no-float" src="/channels/files/channels/styles/wysiwyg_medium/public/channels/image/desmond-tsang.jpg?itok=Q5TwbOki" width="148" height="220" alt="" /></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">16 </span><span class="month">April </span><span class="year">2021</span></div></div></div></div></div> Fri, 16 Apr 2021 19:47:31 +0000 webfull 169971 at /channels Prof Tsang's paper wins award at 2021 Academy of Finance Conference /channels/channels/news/prof-tsangs-paper-wins-award-2021-academy-finance-conference-330219 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p>Congratulations to <a href="//www.mcgill.ca/desautels/desmond-tsang"><strong>Desmond Tsang</strong></a>, Associate Professor in Accounting, whose paper won Best-in-Track Award for Real Estate at the 2021 Academy of Finance Conference</p> <p>Professor Tsang’s paper “Corporate Relocation and Housing Market Spillovers” with co-authors Maggie Hu and Wayne Xinwei Wan has won the Best-in-Track Award for Real Estate and was recognized during the 34th Annual Academy of Finance Conference.</p></div></div></div><div class="field field-name-field-primary-image field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"><img class="no-float" src="/channels/files/channels/styles/wysiwyg_medium/public/channels/image/desmond-tsang.jpg?itok=Q5TwbOki" width="148" height="220" alt="" /></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">1 </span><span class="month">April </span><span class="year">2021</span></div></div></div></div></div> Thu, 01 Apr 2021 22:21:40 +0000 webfull 169650 at /channels New policies needed to address the CEWS controversy /channels/channels/news/new-policies-needed-address-cews-controversy-326964 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p>Between April and September 20, 53 publicly-held Canadian companies paid out nearly $2 billion to their shareholders despite receiving more than $10 million in federal assistance through the Canadian Emergency Wage Subsidy (CEWS). Prof. <a href="//www.mcgill.ca/desautels/preetika-joshi"><strong>Preetika Joshi</strong></a> proposes policy changes that will direct future subsidies to the companies that need them most. <a href="https://www.cbc.ca/news/canada/montreal/cews-wage-subsidy-jobs-covid-1.5834790" target="_blank">Learn more</a></p> </div></div></div><div class="field field-name-field-primary-image field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"><img class="no-float" src="/channels/files/channels/styles/wysiwyg_medium/public/channels/image/preetika-joshi-150x167.jpg?itok=h1kY0XHD" width="150" height="167" alt="" /></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">10 </span><span class="month">December </span><span class="year">2020</span></div></div></div></div></div> Thu, 10 Dec 2020 20:16:12 +0000 webfull 166088 at /channels ‘Shareholder capitalism’ sparks controversy /channels/channels/news/shareholder-capitalism-sparks-controversy-326959 <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even"><p>The news that more than 60 publicly held Canadian firms have received the Canadian Emergency Wage Subsidy (CEWS) while continuing to pay out dividends has sharply divided public opinion this week. Professor <a href="//www.mcgill.ca/desautels/preetika-joshi"><strong>Preetika Joshi</strong></a> enters the debate, pointing to the complexity of balancing profit with corporate responsibility during a crisis.</p> <p><a href="https://financialpost.com/investing/kevin-carmichael-on-the-question-of-cews-and-dividends-investors-will-ultimately-decide" target="_blank">Learn more</a></p> </div></div></div><div class="field field-name-field-primary-image field-type-image field-label-hidden"><div class="field-items"><div class="field-item even"><img class="no-float" src="/channels/files/channels/styles/wysiwyg_medium/public/channels/image/preetika-joshi-150x167.jpg?itok=h1kY0XHD" width="150" height="167" alt="" /></div></div></div><div class="field field-name-field-published-date field-type-datestamp field-label-hidden"><div class="field-items"><div class="field-item even"><div class="custom-multi-date"><div class="multi-date first"><span class="label">Published: </span><span class="day">10 </span><span class="month">December </span><span class="year">2020</span></div></div></div></div></div> Thu, 10 Dec 2020 19:57:13 +0000 webfull 166083 at /channels