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- 08 Aug 2023
- Research & Ideas
Black Employees Not Only Earn Less, But Deal with Bad Bosses and Poor Conditions
reducing inequities in the future. “The IRS does a really good job of tracking everyone’s wages, but we need to be tracking these other dimensions as well,” Zhang says. “The more ways we have to do that, the more we can start thinking... View Details
Keywords: by Michael Blanding
- 21 Apr 2023
- Research & Ideas
The $15 Billion Question: Have Loot Boxes Turned Video Gaming into Gambling?
Players have long been able to buy virtual items with real money in video games, such as special weapons and features. But Nintendo raised the ire of parents and regulators in 2018 when it added so-called loot boxes—a virtual lottery for... View Details
- 03 Mar 2003
- Research & Ideas
Top Ten Legal Mistakes Made by Entrepreneurs
IRS argues that the difference in stock price is actually income to the entrepreneur. # 9: Issuing founder shares without vesting. Simply put, vesting protects the members of the founding team who take the venture forward. If people... View Details
Keywords: by Staff
- 13 Jan 2020
- Research & Ideas
Do Private Equity Buyouts Get a Bad Rap?
Private equity buyouts are a polarizing financial prospect. One need only look at the name of the recent bill that Senator Elizabeth Warren (D-Mass.) introduced to regulate private equity in the United States—the “Stop Wall Street Looting Act”—to get a sense of the... View Details
- 15 Apr 2015
- Research & Ideas
Why Americans Voted for an Income Tax
benefits we gain from the activities of government required to support it. A rare document: IRS notifies a taxpayer that as aresult of an audit, the taxpayer is due a refund.Source: Whitin Machine Works Records, Baker Library, Harvard... View Details
Keywords: by Matthew C. Weinzierl
- 24 Oct 2011
- Research & Ideas
The Yelp Factor: Are Consumer Reviews Good for Business?
In recent years, consumer review sites including Yelp, Citysearch, and TripAdvisor have become the first stop for recommendations on everything from dinner to dentists. Along the way, they've earned a loyal following from fans, but also the View Details
- 09 Mar 2015
- Research & Ideas
Why Entrepreneurs Should Go Work for Government
of," says Weiss. A new Harvard Business School course inspires students to be entrepreneurial leaders in government. Pictured: Government Center in Boston. ©iStock.com/gregobagel Not that producing such results comed easy. As One Fund was being established, the... View Details
Keywords: by Michael Blanding
- 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... View Details
Keywords: by Mihir Desai
- 05 Jul 2006
- Research & Ideas
Reinventing the Dowdy Savings Bond
year comes in the form of an income tax refund. In 2001, the IRS returned $78 billion to families making less than $30,000 annually, for an average return of $1,546 per filer. To Tufano, that check suggested itself as an ideal... View Details
- 20 Oct 2010
- Research & Ideas
HBS Workshop Encourages Corporate Reporting on Environmental and Social Sustainability
The development of corporate integrated reporting (IR) standards has the promise to be one of the great business innovations of the 21st century, and could be pivotal in restoring public trust in business institutions, Harvard Business School Dean Nitin Nohria told a... View Details
- 25 Feb 2014
- First Look
First Look: February 25
practice IR have a more long-term oriented investor base with more dedicated and fewer transient investors. In additional analyses, I find that the results are robust to the inclusion of firm fixed effects and that changes in View Details
Keywords: Sean Silverthorne
- 12 Oct 2006
- First Look
First Look: October 12, 2006
http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=806086 Comergent Technologies Inc.: Enterprise E-Commerce Harvard Business School Case 505-016 BP's IR director has begun a program to use information regarding external views... View Details
Keywords: Sean Silverthorne
- 23 Jun 2015
- First Look
First Look: June 23, 2015
Abstract—In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm's investor base. I hypothesize and find that firms that practice IR have a more long-term oriented investor base with more... View Details
Keywords: Sean Silverthorne
- 22 Apr 2014
- First Look
First Look: April 22
http://ssrn.com/abstract=2409251 Integrated Reporting and Investor Clientele By: Serafeim, George Abstract—In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm's investor base. I hypothesize and find that firms that... View Details
Keywords: Sean Silverthorne
- 15 May 2018
- First Look
New Research and Ideas, May 15, 2018
inequality. This result is robust to using regression and matching approaches, and to controlling for a host of potential confounders. Contrary to the effects of tax cuts, we find no effects of tax increases on income inequality at the state level. We then use data... View Details
Keywords: Dina Gerdeman
- 19 Jan 2011
- Research & Ideas
Activist Board Members Increase Firm’s Market Value
directors. In order to qualify, shareholders had to have owned at least 3 percent of a firm's shares for at least the prior three years. Still, the announcement drew ire from some business groups, including the US Chamber of Commerce and... View Details
Keywords: by Carmen Nobel
- 02 Aug 2024
- HBS Case
How a Mission to Cut Food Waste Launched a Multimillion-Dollar Venture
entrepreneur’s Flashfood app at a Toronto supermarket hadn’t gone well, ending with confusion among customers and ire from the store manager. But Domingues, who had launched the app after learning that international food waste was the... View Details
- 25 Aug 2017
- Op-Ed
Op-Ed: After Charlottesville, Where Does a CEO's Responsibility Lie?
President Trump’s recent pullout from the Paris climate accord drew the ire of many high-visibility CEOs including Richard Branson, Lloyd Blankfein, Elon Musk, Tim Cook, and Jeffrey Immelt. But the president’s statements around... View Details
Keywords: by Gautam Mukunda
- 18 Jul 2005
- Research & Ideas
Time to Rethink the Corporate Tax System?
tax obligations. Q: You mentioned the dual-book system. Why are firms allowed to report their profits in two different ways to capital markets and tax authorities? A: It is a curious system. Imagine if you were allowed to report income to the View Details
Keywords: by Ann Cullen
- 01 May 2012
- First Look
First Look: May 1
companies in times of trouble. In this paper, we test the view that CSR provides protection from public ire by analyzing the media's response to corporate crises. Our application is spills in the oil industry. We find the media far more... View Details
Keywords: Carmen Nobel