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All HBS Web
(555)
- News (111)
- Research (349)
- Multimedia (4)
- Faculty Publications (185)
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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 View Details
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Sean Silverthorne
- 24 Jun 2014
- First Look
First Look: June 24
clause in Argentinian sovereign debt instruments have generated considerable controversy. Some official-sector participants and academic articles have suggested that the rulings will disrupt or impede future sovereign debt restructurings...
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Sean Silverthorne
- 28 Jun 2022
- Book
The Moral Enterprise: How Two Companies Profit with Purpose
How can government and business work together in this fractious political moment, when finding solutions to pressing problems like inequality and climate change are more urgent than ever? Rebecca Henderson, Harvard University’s John and Natty McArthur University...
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by Avery Forman
- 28 Jun 2011
- First Look
First Look: June 28
Authors:Ioannis Ioannou and George Serafeim Publication:Business Strategy Review (May 2011) Abstract We are exploring the value of forcing corporations to issue sustainability...
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Sean Silverthorne
- 16 Jun 2015
- First Look
First Look: June 16, 2015
Publications June 2015 Review of Accounting Studies Speaking of the Short-Term: Disclosure Horizon and Managerial Myopia By: Brochet, Francois, Maria Loumioti, and George...
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Sean Silverthorne
- 24 Sep 2013
- First Look
First Look: September 24
Earnings Call By: Eccles, Robert G., and George Serafeim Abstract—One of the challenges companies claim to face in making sustainability a core part of their strategy View Details
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Sean Silverthorne
- 10 Dec 2013
- First Look
First Look: December 10
a comprehensive approach to understanding the drivers of firm location choices by modeling not only the impact of location and firm heterogeneity, but also the strategic interaction among firms. August 2013...
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Sean Silverthorne
- 23 May 2017
- First Look
First Look at New Ideas and Research: May 23, 2017
George Serafeim Abstract—We examine if, and under what conditions, disclosure of sustainability information identified as investor relevant by...
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Carmen Nobel
- 11 Apr 2017
- First Look
First Look at New Research, April 11
forthcoming Journal of Accounting & Economics Career Concerns of Banking Analysts By: Horton, Joanne, George Serafeim, and Shan Wu Abstract—We study how career concerns influence banking analysts'...
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- 30 Jun 2021
- In Practice
The Harvard Business School Faculty Summer Reader 2021
new books to come from Patrick Rothfuss and George R. R. Martin." This summer I want to complete the Murderbot Diaries by Martha Wells—a super fun series about a killer robot...
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by Kathryn Haviland
- Summer 2013
- Article
A Tale of Two Stories: Sustainability and the Quarterly Earnings Call
By: Robert G. Eccles and George Serafeim
One of the challenges companies claim to face in making sustainability a core part of their strategy and operations is that the market does not care about sustainability, either in general or because the time frames in which it matters are too long. The response of...
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Keywords:
Sustainability;
Communication;
Integrated Corporate Reporting;
Investment;
Environmental Sustainability
Eccles, Robert G., and George Serafeim. "A Tale of Two Stories: Sustainability and the Quarterly Earnings Call." Journal of Applied Corporate Finance 25, no. 3 (Summer 2013): 66–77.
- December 2014
- Article
Market Competition, Earnings Management, and Persistence in Accounting Profitability Around the World
We examine how cross-country differences in product, capital, and labor market competition, and earnings management affect mean reversion in accounting return on assets. Using a sample of 48,465 unique firms from 49 countries, we find that accounting returns mean...
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Keywords:
Corporate Performance;
Valuation;
Equity Valuation;
Persistence;
Competitive Advantage;
Institutions;
Earnings Management;
Labor Market;
Capital Markets;
Competition;
Profit;
Performance;
Supply and Industry;
Financial Statements;
Government and Politics;
Globalized Markets and Industries
Healy, Paul M., George Serafeim, Suraj Srinivasan, and Gwen Yu. "Market Competition, Earnings Management, and Persistence in Accounting Profitability Around the World." Review of Accounting Studies 19, no. 4 (December 2014): 1281–1308.
- 02 Jan 2012
- Research & Ideas
Most Popular Articles of 2011
that shows how CSR can make it easier for firms to secure financing for new projects. Research was conducted by George Serafeim and Beiting Cheng...
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by Staff
- 2021
- Article
An Empirical Examination of Sell-Side Brokerage Analysts' Published Research, Concierge Services, and High-Touch Services
By: David A. Maber, Boris Groysberg and Paul M. Healy
This paper uses a proprietary panel dataset to categorize and quantify the activities that sell-side brokerage analysts use to build and sustain their network of buy-side client relations. We then examine the marginal impact of these activities on key analyst outcome...
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Maber, David A., Boris Groysberg, and Paul M. Healy. "An Empirical Examination of Sell-Side Brokerage Analysts' Published Research, Concierge Services, and High-Touch Services." European Accounting Review 30, no. 4 (2021): 827–853.
- 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...
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Keywords:
Valuation;
Markets;
Information;
International Finance;
Earnings Management;
Stock Shares;
Taxation;
Goodwill Accounting;
Price;
Financial Reporting;
Standards;
Corporate Disclosure;
United Kingdom
Horton, Joanne, and George Serafeim. "Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK." Review of Accounting Studies 15, no. 4 (December 2010).
- May 2011
- Article
Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting
By: George Serafeim
I analyze Embedded Value (EV) reporting by firms with life insurance operations to assess the impact of unregulated financial reporting on transparency and to examine the institutional characteristics that promote unregulated reporting. Under EV accounting the present...
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Keywords:
Financial Statements;
Mergers and Acquisitions;
Financial Reporting;
Cash Flow;
Contracts;
Equity;
Profit;
Value;
Corporate Disclosure;
Governing Rules, Regulations, and Reforms;
Business and Shareholder Relations;
Business Earnings
Serafeim, George. "Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting." Journal of Accounting Research 49, no. 2 (May 2011).
- 02 Oct 2012
- First Look
First Look: October 2
Publications Corporate Social Responsibility and Access to Finance Authors: Beiting Cheng, Ioannis Ioannou, and George Serafeim Publication:...
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Sean Silverthorne
- 2007
- Book
An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe
By: Joanne G Horton, Richard H. Macve and George Serafeim
"Fair value" is currently the central topic of debate in the development of accounting standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still considering its own definition, and some commentators are arguing for versions of entry...
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Keywords:
Transition;
Financial Instruments;
Framework;
Market Entry and Exit;
Insurance;
Revenue Recognition;
Fair Value Accounting;
Standards;
United Kingdom
Horton, Joanne G., Richard H. Macve, and George Serafeim. An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe. London, UK: Institute of Chartered Accountants in England and Wales, Centre for Business Performance, 2007.
- 24 Apr 2012
- First Look
First Look: April 24
experience increases in interest rates, a devaluation of the currency, and, eventually, a restructuring of the country's debt. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/212091-PDF-ENG Fighting Corruption at Siemens Paul...
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Carmen Nobel
- September 2016
- Article
The Effect of Target Difficulty on Target Completion: The Case of Reducing Carbon Emissions
By: Ioannis Ioannou, Shelley Xin Li and George Serafeim
Targets are an integral component of management control systems and play a significant role in achieving desirable performance outcomes. We focus on a key environmental performance objective—reduction of carbon emissions—as a setting in which to examine how target...
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Keywords:
Sustainability;
Target-setting;
Management Accounting;
Management Accounting And Control Systems;
Control Systems;
Sustainable Development;
Environment;
Goals and Objectives;
Climate Change;
Management Systems;
Accounting;
Environmental Sustainability
Ioannou, Ioannis, Shelley Xin Li, and George Serafeim. "The Effect of Target Difficulty on Target Completion: The Case of Reducing Carbon Emissions." Accounting Review 91, no. 5 (September 2016): 1467–1492.