The equity risk premium is a key component in corporate finance hurdle rates, valuation discount rates, and financial planning expected returns. A 2026 update of the author's comprehensive paper on ERP is now available for practitioners.
Businesses can seek refunds for tariffs paid under Section 301 of the Trade Act after a federal court declared them unconstitutional. The refund process applies to tariffs paid on goods from China between July 2018 and September 2020. Companies must file claims with U.S. Customs and Border Protection to receive potential refunds.
A study of thousands of CEOs found that artificial intelligence has not yet had a measurable impact on employment or productivity levels in their companies. The research suggests AI's economic effects may be slower to materialize than anticipated.
The former CEO and CFO of a bankrupt AI company have been charged with fraud. They are accused of misleading investors about the company's financial health and technology capabilities.
Amazon's rapid AI development has led to internal duplication of tools and data, creating operational challenges. The company's AI sprawl poses data management and security risks that could cost billions by 2026.
A new online portal called ACE Refund will allow U.S. importers to request tariff refunds electronically, streamlining a process that previously required paper forms. The system is expected to handle millions of refund requests and could return billions of dollars to businesses.