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Show Results For
- All HBS Web
(488)
- News (135)
- Research (277)
- Events (2)
- Multimedia (16)
- Faculty Publications (91)
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- 19 Mar 2019
- First Look
New Research and Ideas, March 19, 2019
low percentage of income contributed) and rewarded the poor (for their high percentage of income contributed). In Experiment 4, participants provided with public education contributions for five New York school districts levied additional View Details
Keywords: Dina Gerdeman
- 20 Jul 2010
- First Look
First Look: July 20
Publications Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK Authors: Joanne Horton and George Serafeim Publication: Review of Accounting Studies (forthcoming) Abstract We investigate the... View Details
Keywords: Martha Lagace
- 01 Jul 2014
- First Look
First Look: July 1
how they would answer the question, "Can for-profit corporations be good citizens?" In reflecting on their answers, the chapter puts forward an account that grounds the purpose and responsibilities of for-profit corporations in... View Details
Keywords: Carmen Nobel
- 02 Oct 2007
- First Look
First Look: October 2, 2007
Tatiana Sandino Abstract In this paper we examine the economic consequences of over 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004—the first case where the SEC has allowed an View Details
Keywords: Martha Lagace
- 22 Sep 2009
- First Look
First Look: September 22
literature on the notion of institutional entrepreneurship introduced by Paul DiMaggio in 1988, we propose a model of the process of institutional entrepreneurship. We first present theoretical and definitional issues associated with the concept and propose a... View Details
Keywords: Martha Lagace
- 21 Sep 2009
- Research & Ideas
Excessive Executive Pay: What’s the Solution?
directors accountable to company owners." Major business groups lost no time denouncing the reform measures as vehicles for ceding enormous power to a small number of special-interest investors, namely, unions and public employee... View Details
Keywords: by Roger Thompson
- 05 May 2003
- Research & Ideas
Greed, Fear, and The System Hinder Corporate Reform
are entire industries that have been created to help avoid paying taxes and find creative ways around compensating people, he said. "There's a lot of aiding and abetting that goes on in this kind of environment and I think it's... View Details
Keywords: by Martha Lagace
- 29 Jan 2013
- First Look
First Look: Jan. 29
Publication:Journal of Public Economics Abstract We examine a prominent justification for capital income taxation: goods preferred by those with high ability ought to be taxed. In an environment where commodity taxes are allowed to be... View Details
Keywords: Sean Silverthorne
- 19 May 2015
- First Look
First Look: May 19
owned. This book explores the political logic of reforms to land ownership and control, accounting for how land development and real estate have become synonymous with economic growth and prosperity in China. Drawing on extensive... View Details
Keywords: Sean Silverthorne
- 06 Mar 2012
- First Look
First Look: March 6
interrelated, and all of them affected by government policy. U.S. lawmakers must carefully consider the effects of interventions in at least 12 areas, ranging from capital markets to tax treatment to intellectual property to health care.... View Details
Keywords: Sean Silverthorne
- 10 May 2004
- Research & Ideas
Rethink the Value of Joint Ventures
such far-flung but tightly integrated subsidiaries? How do you ensure that financial reporting is effective while simultaneously optimizing your tax position? How do you design compensation systems that provide for local View Details
Keywords: by Cynthia Churchwell
- 15 Jan 2013
- First Look
First Look: January 15
and Use of a New Accounting System Authors:Narayanan, V.G., Ranjani Krishnan, and Jamshed J. Mistry Publication:Journal of Management Accounting Research Abstract This study examines the attitudes, use, and... View Details
Keywords: Sean Silverthorne
- 16 Aug 2016
- First Look
August 16, 2016
firm’s net protection sellers. Capital fluctuations of sellers account for 10% of the time-series variation in spread changes, a significant amount given that observable firm and macroeconomic factors View Details
Keywords: Sean Silverthorne
- 24 Jun 2014
- First Look
First Look: June 24
of trade finance terms is shaped by the risk that an importer defaults on an exporter and by the possibility that an exporter does not deliver goods as specified in the contract. The empirical results indicate that cash in advance and open View Details
Keywords: Sean Silverthorne
- 21 Apr 2009
- First Look
First Look: April 21, 2009
crossed with small incentive (ranging from U.S. $3 to $14) to open a bank savings account. We find that the financial literacy program has no effect on the likelihood of opening a bank savings account in the full sample but do find modest... View Details
Keywords: Martha Lagace
- 27 Mar 2012
- First Look
First Look: March 27
headquarters to local plant managers in almost 4,000 firms in the United States, Europe, and Asia. We find that firms headquartered in high trust regions are more likely to decentralize, with trust accounting for about half of the... View Details
Keywords: Carmen Nobel
- 22 Apr 2020
- Research Event
How Investors Are Sizing Up Climate Change’s Risks—and Opportunities
Until a few years ago, climate change’s potential impact seemed abstract for many investors. Now, as sea levels rise, hurricanes intensify, and droughts threaten food supplies, many investors are confronting its financial realities. But it’s not a simple calculation.... View Details
- 02 Nov 2009
- Research & Ideas
Shareholders Need a Say on Pay
flexibility of executive compensation is so enormous that it's always possible to find loopholes. It can even create distorting incentives that make the problem worse." In 1993, for example, Congress imposed a $1 million cap on CEO salary View Details
- 19 Mar 2007
- Research & Ideas
Handicapping the Best Countries for Business
deficit that drives up interest rates. She cares if we have a huge current account deficit and import everything from elsewhere. Her own business might erode to the point of failure. Finally, the American cares because our economic... View Details
Keywords: by Sean Silverthorne
- 21 Aug 2012
- First Look
First Look: August 21
multinationals (MNCs), this paper is the first empirical analysis to describe the size and composition of MNC headquarters and to account for differences among them. Read the paper:... View Details
Keywords: Sean Silverthorne