In his new book, Peter Wallison argues the Dodd-Frank Act was the result of a false narrative about the 2008 financial crisis, blaming the crisis on the private sectors when in fact it was caused by the US government’s housing policies. This was not harmless error; the act will suppress...

Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.

Today's knowledge-based economy requires an entirely new system of assessing the value of companies--a system tapping the vast communication capabilities of the Internet.

This book recommends the creation of a new, alternative legal structure for collective investment, the "managed investment trust."

In response to heightened competition, the larger insurance companies and various insurance industry groups have become interested in the concept of federal chartering and regulation.

The central causes of the Savings and Loans debacle, according to this study, lay in the decision to substitute government regulation for the disciplines of the market.

This study employs data on small businesses from the Office of Advocacy for the U.S. Small Business Administration, along with the Federal Deposit Insurance Corporation Call Report data for U.S. commercial banks. It examines the efficiency of the impact of the financial inputs on small business...

This paper seeks to review events leading up to the financial crisis of 2008, including the massive government intervention into the U.S. financial markets, and then asks some questions and makes some recommendations about changes in specific areas of business practice and public policy as they...