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  • 25 Mar 2013
  • Research & Ideas

How Chapter 11 Saved the US Economy

truth is anything but— "it's about reviving companies," says Gilson, author of the 2010 book Creating Value through Corporate Restructuring: Case Studies in Bankruptcies, Buyouts, and Breakups . Reviving The Economy Taking a... View Details
Keywords: by Kim Girard; Financial Services

    Paul M. Healy

    Paul Healy is the James R. Williston Professor at the Harvard Business School. His research covers a broad range of topics, including white collar crime, governance, business ethics, financial analysis, and Wall Street research. He joined the HBS faculty in 1998,... View Details

    Keywords: accounting industry; brokerage; pharmaceuticals
    • Spring 2012
    • Article

    The Need for Sector-Specific Materiality and Sustainability Reporting Standards

    By: Robert G. Eccles, Michael P. Krzus, Jean Rogers and George Serafeim
    Even though the supply of sustainability information has increased considerably in the last decade, companies are still failing to disclose material information in a comparable format. We believe this has two downsides. On the one hand, companies are not adequately... View Details
    Keywords: Sustainability; Reporting; Standard Setting; Regulation; Environmental Sustainability; Accounting; Standards; Integrated Corporate Reporting; Corporate Disclosure; Competitive Advantage; Capital Markets; Accounting Industry; United States
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      Peter Tufano

      Peter Tufano is a Baker Foundation Professor at Harvard Business School and Senior Advisor to the Harvard Salata Institute for Climate and Sustainability. From 2011 to 2021, he served as the Peter Moores Dean at View Details

      Keywords: asset management; banking; brokerage; credit card; education industry; energy; federal government; financial services; insurance industry; investment banking industry; microfinance; mining; nonprofit industry; oil ＆ gas; petroleum; real estate; retail financial services; state government; utilities; video games
      • 15 Jan 2013
      • First Look

      First Look: January 15

      http://ssrn.com/abstract=2171265 When Do Firms Greenwash? Corporate Visibility, Civil Society Scrutiny, and Environmental Disclosure Authors:Marquis, Christopher, and Michael W. Toffel Abstract Under... View Details
      Keywords: Sean Silverthorne
      • 03 Dec 2018
      • Research & Ideas

      How Companies Can Increase Market Rewards for Sustainability Efforts

      company’s investments in sustainability activities. Serafeim next wants to study how corporate ESG disclosures come into play for companies and investors. “Many companies are increasing their View Details
      Keywords: by Rachel Layne
      • March 2022
      • Article

      Revealing Corruption: Firm and Worker Level Evidence from Brazil

      By: Emanuele Colonnelli, Spyridon Lagaras, Jacopo Ponticelli, Mounu Prem and Margarita Tsoutsoura
      We study how the disclosure of corrupt practices affects the growth of firms involved in illegal interactions with the government using randomized audits of public procurement in Brazil. On average, firms exposed by the anti-corruption program grow larger after the... View Details
      Keywords: Crime and Corruption; Corporate Disclosure; Business Growth and Maturation; Brazil
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      • Research Summary

      Current Research

      Information Dissemination in Capital Markets

       

      Seeking to bridge economic theory and the role of individuals, Professor Brochet researches the transmission of information in capital markets. He has investigated the effects of information... View Details
      • May 2008 (Revised July 2009)
      • Case

      Sovereign Wealth Funds: For Profits or Politics?

      By: Laura Alfaro and Renee Kim
      On March 21, 2008, the U.S. government secured an agreement from two leading sovereign wealth funds (SWFs) to adopt a new set of investment principles to govern the Funds' activities. SWFs, broadly defined as an investment fund owned by a national or a government, were... View Details
      Keywords: Foreign Direct Investment; Investment Funds; Sovereign Finance; Corporate Disclosure; Governing Rules, Regulations, and Reforms; International Relations; State Ownership; United States
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      • 2008
      • Working Paper

      Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

      By: Edward J. Riedl and Suraj Srinivasan
      This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement... View Details
      Keywords: Financial Reporting; Financial Statements; Decision Choices and Conditions; Corporate Disclosure; Performance
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      • 01 Apr 2014
      • Working Paper Summaries

      Opting Out of Good Governance

      Keywords: by C. Fritz Foley, Paul Goldsmith-Pinkham, Jonathan Greenstein & Eric Zwick
      • 20 Nov 2012
      • First Look

      First Look: November 20

      programs as a win-win-win scenario: compliance improves, regulators conserve enforcement resources, and firms save money. But this outcome can only be achieved if the self-regulatory activities of corporations can effectively substitute... View Details
      Keywords: Sean Silverthorne
      • 2008
      • Working Paper

      Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry

      By: Karl A Muller III, Edward J. Riedl and Thorsten Sellhorn
      We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor... View Details
      Keywords: Fair Value Accounting; Financial Reporting; International Accounting; Corporate Disclosure; Standards; Real Estate Industry; European Union
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      • 13 Oct 2006
      • Working Paper Summaries

      Coerced Confessions: Self-Policing in the Shadow of the Regulator

      Keywords: by Jodi L. Short & Michael W. Toffel
      • September 2011
      • Article

      Information Risk and Fair Value: An Examination of Equity Betas

      By: Edward J. Riedl and George Serafeim
      Using a sample of U.S. financial institutions, we exploit recent mandatory disclosures of financial instruments designated as fair value level 1, 2, and 3 to test whether greater information risk in financial instrument fair values leads to higher cost of capital. We... View Details
      Keywords: Forecasting and Prediction; Assets; Cost of Capital; Financial Institutions; Financial Instruments; Corporate Disclosure; Information; Risk and Uncertainty; Value; United States
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      • 13 May 2010
      • Working Paper Summaries

      Just Say No to Wall Street: Putting A Stop to the Earnings Game

      Keywords: by Joseph Fuller & Michael C. Jensen; Financial Services
      • April–May 2021
      • Article

      Labor Mobility and Antitakeover Provisions

      By: Aiyesha Dey and Joshua White
      How do firms protect their human capital? We test whether firms facing an increased threat of being acquired strengthen their antitakeover provisions (ATPs) in order to bond with their employees. We use the adoption of the Inevitable Disclosure Doctrine (IDD) by U.S.... View Details
      Keywords: Labor Mobility; Antitakeover Provisions; Trade Secrets; Implicit Contracting; Employee Bonding; Corporate Governance; Acquisition; Human Capital; Strategy; Innovation and Invention; Intellectual Property; Safety
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      • October 1993 (Revised June 1997)
      • Case

      Champion International

      By: David F. Hawkins
      Management must decide which first quarter's earnings numbers to report. The company is classified by its securities market as a "growth" company. The corporate controller prefers a quarterly earnings figure that represents a decline in earnings. View Details
      Keywords: Problems and Challenges; Financial Reporting; Judgments; Leadership; Management Teams; Corporate Disclosure
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      • Web

      Publications - Faculty & Research

      gender diversity performance. Exploiting a mandate in the United Kingdom that requires firms to disclose 2017 gender pay gap ("GPG") data for the first time, we find that providing voluntary gender... View Details Keywords: Pay Gap ; Diversity ; Gender ; Wages ;... View Details
      • 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 Serafeim Abstract—We study conference calls as a voluntary View Details
      Keywords: Sean Silverthorne