Articles

Do talents affect financial decisions? ©AdobeStock_Kentoh

Talented workers are the first to leave a firm in financial distress. Simultaneously, this makes  recruiting new skilled workers much more difficult. Labor fragility is therefore a key determinant of a firm capital structure: CFOs assess the workforce risk associated with high leverage when deciding to issue debt or equity. This is especially true for companies relying on skilled (...)

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In a bid to make it easier for financial reports to be processed by computers, these must now be (...)

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