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- All HBS Web (396)
- Faculty Publications (167)
Show Results For
- All HBS Web (396)
- Faculty Publications (167)
- 01 Dec 2009
- News
Broad Range of Interests Among Nine New Faculty
accounting from the University of Chicago. He’ll tap his interests in corporate accountability and disclosure to help him teach the first-year required course Financial Reporting and Control. Assistant...
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Margie Kelley
- September 2024
- Supplement
Wemade: (Re)Establishing Trust in Blockchain Games (B)
By: Jung Koo Kang, Charles CY Wang, David Allen and Kwangmoon So
This supplement reviews Wemade's efforts to rebuild confidence in its business after its WEMIX coin was delisted from the major South Korean cryptocurrency exchanges on December 8, 2022. It outlines Wemade's strategy of transparency, which included partnerships with...
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- 16 May 2017
- First Look
First Look at New Ideas and Research, May 16
measurement and disclosure of important metrics and information. In this chapter, we examine the effect of sustainability disclosure regulations on firms’ disclosure practices...
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Re: Multiple Faculty
- 24 Dec 2013
- First Look
First Look: December 24
selectively disclose relatively benign impacts, creating an impression of transparency while masking their true performance. What deters selective disclosure and leads firms to instead make disclosures more...
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Carmen Nobel
- 03 Dec 2008
- What Do You Think?
Can Housing and Credit be “Nudged” Back to Health?
"greed and corruption helped create the crisis, ... simple human frailty played a vital role." They suggest providing incentives to make financial products easier, not more difficult, to understand. This would involve, among...
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by Jim Heskett
- 31 May 2017
- Working Paper Summaries
Stock Price Synchronicity and Material Sustainability Information
- 13 Mar 2018
- First Look
March 13, 2018
https://www.hbs.edu/faculty/Pages/item.aspx?num=54087 February 2018 Management Science Patent Publication and the Market for Ideas By: Hegde, Deepak, and Hong Luo Abstract—In this paper, we study the effect of invention disclosure through...
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Sean Silverthorne
- 01 Sep 2006
- News
Faculty Research Online From HBS Working Knowledge
What Companies Lose from Forced Disclosure Increased corporate financial reporting may benefit many parties but not necessarily the companies themselves. New research by Assistant Professor Romana Autrey and...
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- 07 Oct 2014
- First Look
First Look: October 7
resources in the ongoing accumulation of scientific knowledge. Publisher's link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2478627 October 2014 Research Policy 'Open' Disclosure of Innovations, Incentives and Follow-on Reuse:...
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Sean Silverthorne
- 18 Jun 2007
- Op-Ed
Leveling the Executive Options Playing Field
Harvard Business School professor Mihir A. Desai argues that investors and regulators are served poorly by the U.S. corporate financial reporting system, which allows companies to declare different profit figures to the IRS than they...
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by Mihir Desai
- April 2010 (Revised May 2012)
- Background Note
Note: Disclosure, Regulation, and Taxation of Hedge Funds versus Mutual Funds in the U.S.
By: Lena G. Goldberg, Robert C. Pozen and Melissa Anne Hammerle
This note provides students with an explanation of the regulatory and tax framework for hedge funds vs. mutual funds in the U.S.
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Keywords:
Investment Funds;
Corporate Disclosure;
Governing Rules, Regulations, and Reforms;
Taxation;
Financial Services Industry;
United States
Goldberg, Lena G., Robert C. Pozen, and Melissa Anne Hammerle. "Note: Disclosure, Regulation, and Taxation of Hedge Funds versus Mutual Funds in the U.S." Harvard Business School Background Note 310-131, April 2010. (Revised May 2012.)
- 26 Jul 2011
- First Look
First Look: July 26
deciding if organizations should be required to disclose nonfinancial information. The EC had to determine what types of organizations would be required to disclose, which international framework would serve as a standard reporting guideline, and if ESG View Details
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Sean Silverthorne
- 24 May 2004
- Research & Ideas
When Reputation Trumps Regulation
Financial Economics, suggests that reputational bonding better explains the success and failure of cross-listings than legal bonding. This is largely due to the fact that the Securities and Exchange Commission, for a number of reasons,...
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by Ann Cullen
- 05 Jun 2007
- First Look
First Look: June 5, 2007
http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=607031 PublicationsCapital Rules: The Construction of Global Finance Author:Rawi Abdelal Publication:Cambridge, Mass.: Harvard University Press, 2007 Abstract The rise of global View Details
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Martha Lagace
- January 2002 (Revised March 2004)
- Case
Computer Associates International, Inc.
In late 2000, Computer Associates (CA) changed its business model and the way it recognized revenue, ostensibly to better serve its stakeholders. The new subscription-based license model offered customers greater flexibility. Clients could subscribe to any CA software...
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Keywords:
Business Model;
Valuation;
Corporate Disclosure;
Revenue Recognition;
Corporate Governance;
Technology Industry
Hutton, Amy P., and Suma Raju. "Computer Associates International, Inc." Harvard Business School Case 102-061, January 2002. (Revised March 2004.)
- 22 Sep 2014
- Op-Ed
Online Banks Fill Funding Needs for Small Business
always been alternative forms of loan capital available, including credit unions, Community Development Financial Institutions (CDFIs), merchant cash advances, equipment leasing and factoring products. “Alternative players have the...
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- 02 Dec 2013
- Research & Ideas
Companies Choreograph Earnings Calls to Hide Bad News
quarter earlier.) Despite disclosure legislation such as Sarbanes-Oxley designed to ensure a transparent, level playing field, Cohen says that casting calls are a subtle but important way that companies influence the information they...
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- 02 Nov 2009
- Research & Ideas
Shareholders Need a Say on Pay
Ferri, on leave as a visiting assistant professor of accounting at NYU's Stern School of Business, sees a number of avenues for future research on executive compensation, including its influence on risk-taking and the effects of regulation and View Details
- November 2000 (Revised January 2003)
- Case
Yahoo!'s Stock-Based Compensation
By: Paul M. Healy and Jacob Cohen
Amy Maislos, an investor in Internet and technology companies, was excited to read that Yahoo! had reported a positive net income for 1998 operations. During the late 1990s, stock prices of Internet companies had risen rapidly even though most companies were reporting...
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Keywords:
Stock Options;
Internet and the Web;
Financial Statements;
Corporate Disclosure;
Business Earnings;
Earnings Management;
Information Technology Industry
Healy, Paul M., and Jacob Cohen. "Yahoo!'s Stock-Based Compensation." Harvard Business School Case 101-059, November 2000. (Revised January 2003.)
- 02 Sep 2014
- First Look
First Look: September 2
well-defined financial criteria. We suggest that this dynamic may have important implications for our understanding of the role of management in the modern, knowledge-based firm, and for the potential revival of manufacturing in the...
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Sean Silverthorne