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  • 06 Mar 2018
  • First Look

First Look at Research and Ideas, March 6, 2018

forthcoming Financial Analysts Journal Why and How Investors Use ESG Information: Evidence from a Global Survey By: Amel-Zadeh, Amir, and George Serafeim Abstract—Using survey data from a sample of senior investment professionals from... View Details
Keywords: Sean Silverthorne
  • 05 Aug 2002
  • Research & Ideas

Five questions for Regina E. Herzlinger

government agency to require disclosure of performance metrics of insurers and providers and to regulate their probity and solvency. People cannot shop in the absence of information and, in my view,... View Details
Keywords: by Martha Lagace
  • 04 May 2007
  • What Do You Think?

How Do Managers Think?

metric for measuring the doctor's work is a near perfect solution while the manager has to deliver the most effective outcome vis-à-vis original plans." One interesting comment about what managers can learn was offered by Darryl... View Details
Keywords: by Jim Heskett
  • 30 Sep 2015
  • Research & Ideas

Political Polarization: Why We All Just Can't Get Along

beliefs. This group was told the actual data on reciprocation rates from the previous rounds, then asked the same sequence of questions, including what percentage would prove trustworthy. The only real bump provided by the disclosure was... View Details
Keywords: by Roberta Holland; Banking; Financial Services
  • 12 Oct 2011
  • First Look

First Look: October 12

and geographies are communicating to their stakeholders their initiatives and performance within the environmental, social, and governance (ESG) domains. Disclosure of non-financial reports has generated heated debates about whether such... View Details
Keywords: Sean Silverthorne
  • March 2011
  • Article

Accounting Scholarship That Advances Professional Knowledge and Practice

By: Robert S. Kaplan
Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and... View Details
Keywords: Corporate Disclosure; Asset Pricing; Risk Management; Surveys; Capital Markets; Measurement and Metrics; Valuation; Fair Value Accounting; Management Analysis, Tools, and Techniques; Financial Reporting
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  • Article

Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK

By: Joanne Horton and George Serafeim
We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents required by International Financial Reporting Standards (IFRS) 1 (2005). We find significant negative abnormal returns for firms reporting... View Details
Keywords: Valuation; Markets; Information; International Finance; Earnings Management; Stock Shares; Taxation; Goodwill Accounting; Price; Financial Reporting; Standards; Corporate Disclosure; United Kingdom
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  • January 2010
  • Teaching Note

IFRS in China (TN)

By: Karthik Ramanna
Teaching Note for [110037]. View Details
Keywords: Planning; Adoption; State Ownership; Corporate Disclosure; Interests; Economic Growth; Financial Reporting; Standards; Governing Rules, Regulations, and Reforms; Power and Influence; China
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  • 16 Jul 2013
  • First Look

First Look: July 16

Leadership Lessons from the Chilean Mine Rescue By: Rashid, Faaiza, Amy C. Edmondson, and Herman B. Leonard Abstract—Three years ago, when a cave-in at the San José mine in Chile trapped 33 men under 700,000 metric tons of rock, experts... View Details
Keywords: Anna Secino
  • 10 Sep 2013
  • First Look

First Look: September 10

trading volume, and more dispersion in analyst forecasts following the calls. Further, the capital market's response to linguistic complexity is limited to firms for which there is greater demand for English-language conference calls. Our results highlight that when... View Details
Keywords: Sean Silverthorne
  • 22 Sep 2014
  • Op-Ed

Online Banks Fill Funding Needs for Small Business

and electronic payment technology to assess the health of a business. Traditional lenders generally focus on both the small business owners' personal credit history and key metrics about the borrower's business, such as industry-specific... View Details
Keywords: by Karen Mills; Banking; Financial Services
  • 30 Jun 2015
  • First Look

First Look: June 30, 2015

underlying the ratings. Our tests examine whether these forms of disclosure reflect firms' real efforts to combat corruption or are cheap talk. We find that the ratings are related to enforcement and monitoring, country and industry... View Details
Keywords: Carmen Nobel
  • 28 Jun 2011
  • First Look

First Look: June 28

as the team evaluate the metrics from YouTube, Twitter, Facebook, and Ford's website, and assess whether or not they are doing everything necessary to make the Fiesta a success with a new target market. Purchase this... View Details
Keywords: Sean Silverthorne
  • 14 Nov 2017
  • First Look

New Research and Ideas: November 14, 2017

typically treat their costs as tightly guarded secrets. In six studies, we tested the effect of firm disclosure of the costs to produce a product (i.e., cost transparency) on purchase interest. We began with a natural field experiment... View Details
Keywords: Carmen Nobel
  • 26 Feb 2019
  • First Look

New Research and Ideas, February 26, 2019

provides information for detecting root causes. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=55759 forthcoming Management Science Using Charity Performance Metrics as an Excuse Not to Give By: Exley, Christine L.... View Details
Keywords: Dina Gerdeman
  • 17 Jan 2012
  • First Look

First Look: January 17

natural experiment that required agents to describe commissions for a specific product caused agents to shift recommendations to an alternative product, which had even higher commissions but no disclosure requirement. We do find some... View Details
Keywords: Sean Silverthorne
  • 21 Apr 2009
  • First Look

First Look: April 21, 2009

reduced the costs of tenure insecurity. Download the paper: http://www.hbs.edu/research/pdf/09-023.pdf Responding to Public and Private Politics: Corporate Disclosure of Climate Change Strategies (revised) Authors:Erin M. Reid and Michael... View Details
Keywords: Martha Lagace
  • 22 Jun 2009
  • Research & Ideas

“Too Big To Fail”: Reining In Large Financial Firms

including taking Fannie and Freddie out of the investment business, simplifying mortgage disclosure documents, consolidating the federal government's highly fractured financial services regulatory agencies, and requiring that financial... View Details
Keywords: by Roger Thompson; Banking; Financial Services
  • 15 Nov 2011
  • First Look

First Look: November 15

sustainability, and top executive incentives are more likely to be a function of sustainability metrics. Moreover, they are more likely to have organized procedures for stakeholder engagement, to be more long-term oriented, and to exhibit better measurement and View Details
Keywords: Sean Silverthorne
  • 07 Feb 2012
  • First Look

First Look: February 7

fairness within the industry. Coordinating conflicting programs requires a careful balance between equity and efficiency. In our work, we first develop a fairness metric to measure deviation from first-scheduled, first-served in the... View Details
Keywords: Sean Silverthorne

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