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  • September 2014
  • Article

OSHA Inspections Should Be Welcome: Results from a Natural Field Experiment in California

By: David I. Levine and Michael W. Toffel
For companies with strong internal occupational safety and health auditing programs, OSHA inspections might seem a formality that risk uncovering, at most, nitpicky deviations from the thousands of pages of safety regulations. For those with poor safety practices, OSHA... View Details
Keywords: Business and Government Relations; Operations; Safety; Governance Compliance; United States; California
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    Lindsay N. Hyde

    Lindsay is a Senior Lecturer at Harvard Business School in the Entrepreneurial Management unit. She teaches Avoiding Startup Failure, Launching Technology Ventures, and Startup Bootcamp. Lindsay also serves as the HBS Faculty co-chair of the View Details

    • Article

    Corruption and Firms

    By: Emanuele Colonnelli and Mounu Prem
    We estimate the causal real economic effects of a randomized anti-corruption crackdown on local governments in Brazil using rich micro-data on corruption and firms. After anti-corruption audits, municipalities experience an increase in the number of firms concentrated... View Details
    Keywords: Crime and Corruption; Economy; Business and Government Relations; Policy; Brazil
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    • January 2012 (Revised May 2013)
    • Case

    Integrated Assurance at Philips Electronics N.V.

    By: Robert G. Eccles and Daniela Saltzman
    Philips Electronics is a leader in integrated reporting. In 2010 it produced its third generation report. Since its first report in 2008, Philips' integrated reports and its integrated reporting website had grown in sophistication. In planning for its integrated report... View Details
    Keywords: Accounting Audits; Reports; Organizational Culture
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    • 2014
    • Working Paper

    Further Evidence on Consequences of Debt Covenant Violations

    By: Yu Gao, Mozaffar N. Khan and Liang Tan
    We present new evidence on debt covenant violation (DCV) consequences that have not previously been examined in the literature. In particular, we show that a DCV triggers significant information asymmetry and uncertainty on the part of shareholders and auditors as... View Details
    Keywords: Accounting
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      To See the Way Forward, Look Back

      Most business leaders focus on the future much more than on the past, believing that their job is to embrace disruption and innovation, transform their organizations, and explore new frontiers. But decades of research on companies worldwide shows that most... View Details

        A New Approach to Building Your Personal Brand

        For better or worse, in today's world everyone is a brand. Whether you're applying for a job, asking for a promotion, or writing a dating profile, your success will depend on getting others to recognize your value. So, you need to get comfortable marketing yourself. In... View Details
        • Research Summary

        Overview

        Professor Sherman's research has long focused on financial reporting, performance measurement/management, and financial literacy issues facing corporate management and Boards of Directors in global businesses. He also actively studies methods to improve productivity in... View Details
        • December 2022
        • Article

        Does Industry Employment of Active Regulators Weaken Oversight?

        By: Jonas Heese
        I study whether industry employment of active regulators weakens oversight. To examine this question, I exploit that the Financial Reporting Enforcement Panel (FREP), the German capital-market regulator responsible for enforcing public firms’ compliance with accounting... View Details
        Keywords: Conflict-of-interest Policies; Directorships; Enforcement Actions; Industry Employment; Self-regulatory Organizations; Governance Compliance; Governing and Advisory Boards; Policy; Conflict of Interests
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        • January 2004
        • Case

        Bob Holgrom and the Buyout of the Carlson Division

        By: Thomas R. Piper
        The head of the Carlson Division stands to benefit substantially in financial terms if a private equity firm wins the bid for the division. The division is in the early stages of a performance turnaround, with only three quarters of profit improvement and no audited... View Details
        Keywords: Private Equity; Leveraged Buyouts; Corporate Disclosure; Ethics; Financial Reporting; Laws and Statutes; Performance Improvement
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        • 23 May 2014
        • News

        Fiscal blackmail

        • 2014
        • Working Paper

        Agenda Setting at the FASB: Evidence from the Role of the FASAC

        By: Abigail Allen
        I examine the extent to which the FASB's agenda determination is a function of the contemporaneous preferences of its primary constituents: auditors, preparers, and financial statement users. Using the FASB's consultation with the FASAC as a lens through which to view... View Details
        Keywords: Accounting; Accounting Industry; United States
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          Jill J. Avery

          Dr. Jill Avery is a Senior Lecturer of Business Administration and C. Roland Christensen Distinguished Management Educator in the marketing unit at Harvard Business School. She is a respected authority on branding and brand management, customer relationship... View Details

          Keywords: consumer products; arts; advertising; automobiles; retailing; fashion; hotels ＆ motels; food; beverage
          • October 1992 (Revised August 1994)
          • Case

          Allied-Signal: Managing the Hazardous Waste Liability Risk

          By: Richard H.K. Vietor and Edward Prewitt
          Allied-Signal, Inc., one of the world's oldest chemical companies and today a diversified conglomerate, is liable for clean-up costs of old hazardous waste sites. These costs are substantial: reserves grew to nearly $500 million in 1991. Attempting to avoid further... View Details
          Keywords: Wastes and Waste Processing; Environmental Sustainability; Programs; Cost Management; Policy; Government Legislation; Factories, Labs, and Plants; Governance Compliance; Legal Liability; Chemical Industry; United States; Europe
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          • Teaching Interest

          Overview

          By: Lynn S. Paine
          Ms. Paine currently teaches Boards of Directors and Corporate Governance in the second-year MBA program. She also co-chairs the HBS flagship programs for corporate directors Making Corporate Boards More Effective, Advanced Corporate Director Seminar, as well as its... View Details
          • December 2011 (Revised May 2015)
          • Case

          Aviva Investors

          By: George Serafeim
          The Aviva Investors case describes the challenge of integrating sustainability considerations into the strategy and business practices of companies and into the decision making process of the investment community. Steve Waygood, Chief Responsible Investment Officer at... View Details
          Keywords: Investing; Investment Management; Shareholder Activism; Disclosure; Stock Exchanges; Sustainability; Sustainable Development; Sustainability Reporting; ESG; ESG (Environmental, Social, Governance) Performance; Social Impact; Activism; Investment; Management; Business and Shareholder Relations; Environmental Sustainability; United Kingdom
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          • February 2014
          • Article

          Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation

          By: Francois Brochet and Suraj Srinivasan
          We examine which independent directors are held accountable when investors sue firms for financial- and disclosure-related fraud. Investors can name independent directors as defendants in lawsuits, and they can vote against their re-election to express displeasure over... View Details
          Keywords: Independent Directors; Litigation Risk; Class Action Lawsuits; Director Accountability; Reputation; Boards Of Directors; Corporate Governance; Debt Securities; Corporate Accountability; Lawsuits and Litigation
          Related
          • 2013
          • Working Paper

          Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation

          By: Francois Brochet and Suraj Srinivasan
          We examine which independent directors are held accountable when investors sue firms for financial and disclosure related fraud. Investors can name independent directors as defendants in lawsuits, and they can vote against their re-election to express displeasure over... View Details
          Keywords: Debt Securities; Lawsuits and Litigation; Legal Liability
          Related
          • Research Summary

          Crises and Capital Requirements in Banking

          previously entitled: The Role of Capital Adequacy Requirements in Sound Banking Systems

          Joint work with Alan Morrison, Saïd Business School, Oxford.

          We analyse a... View Details

            Benjamin C. Esty

            Benjamin Esty is the Roy and Elizabeth Simmons Professor of Business Administration at Harvard Business School. Over the years, he has taught a variety of courses ranging from advanced corporate finance and project finance to competitive strategy and leadership. He... View Details

            Keywords: banking; asset management; investment banking industry; consumer products; shipping; wine; financial services