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  • December 2009
  • Article

Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism

By: Mozaffar N. Khan and Ross L. Watts
We estimate a firm-year measure of accounting conservatism, examine its empirical properties as a metric, and illustrate applications by testing new hypotheses that shed further light on the nature and effects of conservatism. The results are consistent with the... View Details
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  • 2006
  • Book

Who Really Cares: The Surprising Truth About Compassionate Conservatism

By: Arthur C. Brooks
We all know we should give to charity, but who really does? Approximately three-quarters of Americans give their time and money to various charities, churches, and causes; the other quarter of the population does not. Why has America split into two nations: givers and... View Details
Keywords: Philanthropy and Charitable Giving; Demographics; United States
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  • 2009
  • Book

U.S. vs. Them: Conservatism in the Age of Nuclear Terror

By: J. Peter Scoblic
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  • June 2022
  • Article

Conservatism Gets Funded? A Field Experiment on the Role of Negative Information in Novel Project Evaluation

By: Jacqueline N. Lane, Misha Teplitskiy, Gary Gray, Hardeep Ranu, Michael Menietti, Eva C. Guinan and Karim R. Lakhani
The evaluation and selection of novel projects lies at the heart of scientific and technological innovation, and yet there are persistent concerns about bias, such as conservatism. This paper investigates the role that the format of evaluation, specifically information... View Details
Keywords: Project Evaluation; Innovation; Knowledge Frontier; Information Sharing; Negativity Bias; Projects; Innovation and Invention; Information; Knowledge Sharing
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  • 2020
  • Working Paper

Corporate Leadership and Creditor Recovery Rates: Evidence from Executive Gender

By: Clarissa Hauptmann, Syrena Shirley and Anywhere Sikochi
We examine the relationship between the gender of executives and corporate creditor recovery rates. Using 2,288 defaulted debt instruments, we find that female executives are associated with higher creditor recovery rates. Our findings are robust to tests that correct... View Details
Keywords: Executive Gender; Default; Recovery Rates; Debt; Corporate Bonds; Conservatism; Leadership; Gender; Borrowing and Debt; Bonds; Risk Management
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  • 2024
  • Working Paper

A Gender Backlash: Does Exposure to Female Labor Market Participation Fuel Gender Conservatism?

By: Paula Rettl, Diane Bolet, Catherine E. De Vries, Simone Cremaschi, Tarik Abou-Chadi and Sergi Pardos-Prado
The growing participation of women in the labor market has marked a significant societal transformation, coinciding with the rise of gender conservatism and far-right support. We study whether the economic consequences of labor market feminization and gender backlash... View Details
Keywords: Gender Bias; Gender Equality; Gender Inclusivity; Politics; Political Backlash; Political Culture; Conservatism; Gender; Government and Politics; Equality and Inequality; Prejudice and Bias; Labor
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  • December 2010
  • Article

Implications for GAAP from an Analysis of Positive Research in Accounting

By: S.P. Kothari, Karthik Ramanna and Douglas J. Skinner
Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces.... View Details
Keywords: Fair Value Accounting; Standards; International Accounting; Financial Markets; Financial Reporting
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  • August 2000 (Revised January 2001)
  • Background Note

Asset Reporting

By: Paul M. Healy and Preeti Choudhary
Using historical cost and conservatism to identify and value assets, this case explains the criteria for asset reporting in straightforward situations and then examines scenarios where implementing the criteria for recognition and valuation of assets is conceptually... View Details
Keywords: Accounting; Assets; Problems and Challenges; Accounting Industry
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  • Winter 2022
  • Article

Leading Disruption in a Legacy Business: A Compelling Growth Ambition Is a Critical Enabler for New Ventures

By: Andy Binns, Michael Tushman and Charles O'Reilly
Leading innovation in established corporations is difficult. Active inertia and dynamic conservatism are real. Still, leaders can drive disruptive ventures from inside large corporations. These leaders ideate, incubate, and scale innovations, much as an entrepreneur... View Details
Keywords: Disruptive Innovation; Innovation and Management; Leading Change; Organizational Change and Adaptation; Business Model
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  • March 2010
  • Article

Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research

By: Ian D. Gow, Daniel Taylor and Gaizka Ormazabal
We review and evaluate the methods commonly used in the accounting literature to correct for cross-sectional and time-series dependence. While much of the accounting literature studies settings in which variables are cross-sectionally and serially correlated, we find... View Details
Keywords: History; Cost of Capital; Activity Based Costing and Management; Performance Evaluation; Cost Accounting; Time Management; Research; Mathematical Methods; Equity; Borrowing and Debt; Accounting Audits; Accounting Industry
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  • 19 Nov 2013
  • First Look

First Look: November 19

programs was equivalent to a roughly 20% decline in conservatism on a political ideology scale. We further demonstrate that positive attitudes about government partially mediate the relationship between operational transparency and... View Details
Keywords: Sean Silverthorne
  • Web

Research - Race, Gender & Equity

conservatism and far-right support. We study whether the economic consequences of labor market feminization and gender backlash... September–October 2024 Harvard Business Review Should a Family Business Accept a Returning Daughter’s... View Details
  • 06 Aug 2008
  • News

Caution to the Winds

inherent conservatism — can stifle its innovative, ground-breaking impact and its inherent progressivism. Is that just a case of markets at work, or a case where markets just don’t work? View Details
Keywords: Garry Emmons
  • 19 Sep 2006
  • First Look

First Look: September 19, 2006

top during the last century, this book reveals the mechanisms of advancement for both insiders and outsiders and speculates on what this means for the future of leadership selection and development. Asymmetric Timeliness Tests of Accounting View Details
Keywords: Sean Silverthorne
  • 15 Aug 2016
  • Research & Ideas

Black Swans and Big Trends Can Ruin Anyone's Internet Prediction

Crashes, explains that after a bubble bursts—during what he calls the “revulsion” phase—most investors lose their appetite for risk taking. Our collective conservatism in the immediate wake of the dot-com crash might be seen as what... View Details
Keywords: by Thomas R. Eisenmann; Technology
  • 14 Nov 2012
  • Research & Ideas

New Agenda for Corporate Accountability Reporting

should be in place so this disconnect cannot be exploited by the corporation or the manager. In financial reporting, auditing and reporting conservatism are two such technologies. 2. Corporate accountability reports should also have the... View Details
Keywords: by Martha Lagace; Accounting; Energy; Utilities
  • 01 Oct 2002
  • News

View from the Top

recently in terms of public perception. We need to restore confidence through effective and proactive communications, through openness and candor, and through accuracy and conservatism in financial reporting. What are some of the... View Details
  • Web

Contemporary Black Artists at Harvard Business School | Baker Library | Bloomberg Center | Harvard Business School

of Atlanta, Georgia, and are based on ideas expressed in historian Kevin M. Kruse’s 2007 book White Flight: Atlanta and the Making of Modern Conservatism . WHITFIELD LOVELL (American, born 1959) Strive , 2000 Charcoal on wood with found... View Details
  • 16 Mar 2010
  • First Look

First Look: March 16

extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP... View Details
Keywords: Martha Lagace
  • 13 Jul 2010
  • First Look

First Look: July 13

Ramanna, and Douglas J. Skinner Abstract Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and View Details
Keywords: Martha Lagace