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- Faculty Publications (170)
Show Results For
- All HBS Web (400)
- Faculty Publications (170)
- 01 Oct 2001
- Research & Ideas
How To Make Restructuring Work for Your Company
objective. Combining the two banks created opportunities to eliminate overlaps in such areas as back-office staff, branch offices, and computing infrastructure. Management of both banks also believed that larger and more diversified View Details
Keywords: by Stuart C. Gilson
- Web
Topics - HBS Working Knowledge
Complexity (3) Conflict Management (4) Conflict and Resolution (13) Conflict of Interests (1) Construction (1) Consumer Behavior (173) Contracts (7) Cooperation (3) Cooperative Ownership (1) Copyright (2) Core Relationships (1) Corporate Accountability (11) Corporate... View Details
- Web
Human Behavior & Decision-Making - Faculty & Research
Gender Diversity Performance and Voluntary Disclosure: Mind the (Gender Pay) Gap By: June Huang and Shirley Lu June 2025 | Article | Accounting, Organizations and Society We study whether voluntary gender diversity disclosure is... View Details
- 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
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).
- July 2014
- Article
Accounting for Crises
By: Venky Nagar and Gwen Yu
We provide among the first empirical evidence consistent with recent macro global-game crisis models, which show that the precision of public signals can coordinate crises (e.g., Angeletos and Werning, 2006; Morris and Shin, 2002, 2003). In these models,... View Details
Keywords: Corporate Disclosure; Mathematical Methods; Game Theory; Financial Markets; Forecasting and Prediction; Accounting; Financial Crisis
Nagar, Venky, and Gwen Yu. "Accounting for Crises." American Economic Journal: Macroeconomics 6, no. 3 (July 2014): 184–213.
- 23 Mar 2023
- Research & Ideas
As Climate Fears Mount, More Investors Turn to 'ESG' Funds Despite Few Rules
Investor interest in social responsibility has skyrocketed in the past three years, even as US regulations to hold companies accountable remain in flux and the environmental, social, and governance (ESG) label itself draws backlash. Investors are willing to pay a... View Details
Jerry R. Green
Jerry R. Green
David A. Wells Professor of Political Economy
John Leverett Professor in the University
Harvard University
Jerry Green is the John Leverett Professor in the University and the David A. Wells... View Details
- 23 Apr 2024
- In Practice
Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now
With each month clocking record-breaking temperatures across the planet, this Earth Day reflected the renewed urgency of regulators and businesses to find climate-change solutions. The US Securities and Exchange Commission recently adopted new rules that will mandate... View Details
Keywords: by Rachel Layne
- 21 Feb 2018
- Research & Ideas
When a Competitor Abandons the Market, Should You Advance or Retreat?
test results, changing market conditions, deteriorating financials of the host company, or escalating project costs. Krieger chose to focus on drug development, in part, because in the United States companies follow a well-defined,... View Details
- 11 Apr 2012
- Research & Ideas
The High Risks of Short-Term Management
Companies that manage for short-term gain rather than long-term growth have been blamed for everything from popularizing celebrity CEOs to causing a significant chunk of the current financial crisis. Now new research findings suggest that... View Details
- Web
Faculty - Creating Emerging Markets
Research Interests : corporate governance , disclosure , financial intermediaries , financial reporting , financial statement analysis Interviews... View Details
- 11 Aug 2009
- First Look
First Look: August 11, 2009
component of bid-ask spreads. We empirically examine these predictions for a sample of large U.S. banks, exploiting recent mandatory disclosures of financial instruments designated as fair value levels 1, 2,... View Details
Keywords: Martha Lagace
- 24 Feb 2022
- Op-Ed
Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC
transparency on their slice of the pie. Trustworthiness. When President Franklin Delano Roosevelt created the SEC, the 1933 law was often called the “Truth in Securities Act.” The SEC has helped build trust by requiring auditing of View Details
- 18 Jul 2022
- Research & Ideas
After the 'Crypto Crash,' What's Next for Digital Currencies?
Recent high-profile financial meltdowns at Bitcoin, Celsius, and Terraform Labs, which together wiped out hundreds of billions in market value, helped trigger a flight from the cryptocurrency market, driving its value from $2.9 trillion... View Details
- Web
Health Care - Faculty & Research
non-financial reward. The analysis yields three main findings. First, non-financial rewards are more effective at eliciting effort than either financial rewards or the volunteer contract and are also the most cost-effective of the four... View Details
- Web
Accounting & Management Awards & Honors - Faculty & Research
Jensen Prize for the best corporate finance paper published in the Journal of Financial Economics for “How Much Should We Trust Staggered Difference-In-Differences Estimates?” (May 2022) with Andrew Baker and David F. Larcker. 2022... View Details
- Web
Research Design - Impact Investments
firms. Focus Area 1 The first focus area for the project is specifying the universe of impact investors and their portfolio companies. We define impact investors to be investors with the explicit dual objective of generating social good and View Details
- 23 Mar 2010
- First Look
First Look: March 23
other sources of entrepreneurial influence: we find that peer influences are strongest for those who have less exposure to entrepreneurship in other aspects of their lives. Family Control of Firms and Industries Authors: Belén Villalonga and Raphael Amit Publication:... View Details
Keywords: Martha Lagace
- 05 Feb 2018
- What Do You Think?
Should Companies Disclose Employee Compensation?
leaders: 1. How much information should be shared inside the organization? 2. Do we have a choice? A recent example suggests that the disclosure debate might well be extended to information that generally has been considered off-limits:... View Details
- Web
HBS Alumni Conference: Accelerating Climate Solutions - Alumni
Ravenel Senior Advisor, Co-Chair and Vice-Chair of Glasgow Alliance for Net Zero In addition to his role at GFANZ, Curtis Ravenel is a founding member of the secretariat for the Financial Stability Board’s Task Force on Climate-related... View Details