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Show Results For
- All HBS Web
(728)
- News (193)
- Research (468)
- Events (1)
- Multimedia (2)
- Faculty Publications (265)
- March 2004 (Revised July 2004)
- Case
Sarbanes-Oxley Act, The
By: Lynn S. Paine and James Weber
Describes the evolution and passage of the Sarbanes-Oxley Act of 2002 from the perspective of the senior counsel on capital markets for the U.S. House Committee on Financial Services. View Details
Keywords: Government Legislation; Corporate Accountability; Governance Controls; Capital Markets; Financial Reporting; Laws and Statutes; United States
Paine, Lynn S., and James Weber. "Sarbanes-Oxley Act, The." Harvard Business School Case 304-079, March 2004. (Revised July 2004.)
- 01 Dec 2016
- News
Ask the Expert: Energy’s Next Era
© d20/ZUMA © d20/ZUMA Governments across the globe are getting serious about weaning themselves off of fossil fuels. Denmark has pledged to be powered solely by renewable energy by 2050; Sweden pledged to reach the goal by 2040. Hawaii made the same promise, with a... View Details
- 01 Oct 2001
- News
Christopher Cox: Capitol Hill Intellectual
experience. Such experience has served him well as he has introduced numerous pieces of legislation that have, among other things, repealed inheritance taxes (the so-called death tax), banned taxes on Internet commerce, and limited... View Details
- 01 Mar 2004
- News
Reforming Company Boards
investments, and their responsibility to investors? Legislation mandating reform can be passed quickly compared with the time needed to change people’s behavior. Some believe that things won’t really change until we have a new generation... View Details
Keywords: Corporate Services
- 2007
- Working Paper
Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends
By: Mihir A. Desai and Dhammika Dharmapala
This paper investigates how taxes influence portfolio choices by exploring the response to the distinctive treatment of foreign dividends in the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA). JGTRRA lowered the dividend tax rate to 15% for American equities... View Details
- 22 Feb 2022
- News
A Focus on Latinx Entrepreneurs
of the Treasury Janet Yellen also recognizes the role of Latinx businesses in the US economy. In her remarks at the US Hispanic Chamber of Commerce Virtual Legislative Summit in 2020, she said: “If someone tried to design an economic... View Details
Keywords: Jennifer Gillespie
- 16 Jul 2014
- HBS Case
Marketing Obamacare
healthcare legislation in the US ensured that it would be complex and tough to sell to the public, Quelch says. But that was just the problem: Congress and the Obama Administration didn't sell it. "Fundamentally, it's a marketing... View Details
- 23 Nov 2010
- First Look
First Look: November 23
repeatedly declared fiscal emergencies as California's state budget deficit reached all-time highs. The Governor and legislative leaders established the Commission on the Twenty-first Century Economy to recommend tax reforms that would... View Details
Keywords: Sean Silverthorne
- 28 Apr 2011
- Op-Ed
While Waiting for Japan’s Recovery, Let’s Enhance Supplier Competitiveness at Home
the new competitiveness council created by the White House and would give President Obama an occasion for convening the business community to request specific commitments. Governors and mayors could follow suit. No new government funding or View Details
Keywords: by Rosabeth Moss Kanter
- 01 Sep 2015
- News
An Unconventional Suggestion
© Alexandra Hootnick/zumapress.com The United States needs to find a “rational middle” ground on the topic of hydraulic fracturing, or fracking, says Professor Michael Porter. In a report released this summer, America’s Unconventional Energy Opportunity, Porter and his... View Details
- 2023
- Working Paper
Market Exclusivity and Innovation: Evidence From Antibiotics
By: Edward Kong and Olivia Zhao
The US incentivizes drug innovation via patents as well as market exclusivity periods awarded by the US Food and Drug Administration. We estimate the causal effects of extending market exclusivity for an important drug class: antibiotics. Using a... View Details
Keywords: Health Testing and Trials; Innovation and Invention; Motivation and Incentives; Government Administration; Government Legislation; Pharmaceutical Industry; United States
Kong, Edward, and Olivia Zhao. "Market Exclusivity and Innovation: Evidence From Antibiotics." Working Paper, December 2023.
- May 2008
- Article
Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings
By: Suraj Srinivasan and Joseph Piotroski
In this paper, we examine the economic impact of the Sarbanes-Oxley Act (SOX) by analyzing foreign listing behavior onto U.S. and U.K. stock exchanges before and after the enactment of the Act in 2002. Using a sample of all listing events onto U.S. and U.K. exchanges... View Details
Keywords: Decision Choices and Conditions; Stocks; Government Legislation; Market Transactions; Motivation and Incentives; United Kingdom; United States
Srinivasan, Suraj, and Joseph Piotroski. "Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings." Journal of Accounting Research 46, no. 2 (May 2008).
- 20 Dec 2006
- Op-Ed
Investors Hurt by Dual-Track Tax Reporting
lesson of economics. Legislators would also be restricted to changes in rates as opposed to tinkering through myriad preferences. Publicly reporting taxes paid is a sensible first step in restoring some sanity to these parallel universes.... View Details
Keywords: by Mihir Desai
- 24 Aug 2016
- Research & Ideas
Can Obamacare Be Saved?
On August 15th, Aetna announced that it would reduce by 80 percent its participation in the Obama administration’s public exchanges for health insurance policies in 2017, citing significant financial losses. The move came just a few weeks after the Department of... View Details
- October 2008 (Revised June 2010)
- Case
Executive Pay and the Credit Crisis of 2008 (A)
By: V.G. Narayanan, Fabrizio Ferri and Lisa Brem
The credit crisis of 2008 placed compensation practices at publicly traded firms in the United States under scrutiny. This case examines perceived excessive pay and severance packages at several firms implicated in the credit crisis of 2008, the executive compensation... View Details
Keywords: Financial Crisis; Governing and Advisory Boards; Government Legislation; Executive Compensation; United States
Narayanan, V.G., Fabrizio Ferri, and Lisa Brem. "Executive Pay and the Credit Crisis of 2008 (A)." Harvard Business School Case 109-036, October 2008. (Revised June 2010.)
- 14 Dec 2016
- Working Paper Summaries
The State of Small Business Lending: Innovation and Technology and the Implications for Regulation
- 2005
- Chapter
Environmental Federalism in the European Union and the United States
By: David Vogel, Michael W. Toffel and Diahanna Post
The United States (US) and the European Union (EU) are federal systems in which the responsibility for environmental policy-making is divided or shared between the central government and the (member) states. The attribution of decision-making power has important policy... View Details
Keywords: Governing Rules, Regulations, and Reforms; Policy; Government Legislation; Natural Environment; Pollutants; Climate Change; European Union; United States
Vogel, David, Michael W. Toffel, and Diahanna Post. "Environmental Federalism in the European Union and the United States." Chap. 9 in A Handbook of Globalisation and Environmental Policy: National Government Interventions in a Global Arena, edited by F. Wijen, K. Zoeteman, and J. Pieters, 247–276. Cheltenham, U.K.: Edward Elgar Publishing, 2005.
- 05 Aug 2016
- News
A Definitive Guide to the Brexit Negotiations
- 01 Dec 2007
- News
Where Are the Innovators in Health Care?
providers, abetted by legislators and insurance companies, have made it virtually impossible for them to succeed. Unlike any other U.S. industry, consumers do not set prices, yet they provide all the money through taxes for government... View Details