Using a dataset constructed from the EDGAR database, this study investigates whether the timing of filing 10-Ks contains useful information to investors. We argue and find that firms with better earnings news are more likely to file their 10-Ks early. We further show that firms experience...

Is the COVID-19 driven surge in remote work temporary or permanent? To assess how the geography of work may evolve, we analyze the pre-pandemic status quo. Casual theorizing might suggest that workers with teleworkable jobs in the pre-pandemic era were more likely to live in the less dense,...

To be truly effective, any policy of student debt discharge and cancellation must also provide clarity on the tax treatment of that cancellation. Standard tax law treats many forms of cancelled debt as a form of taxable income, just like wages and salaries. If that tax treatment applies to...