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  • 02 Apr 2019
  • First Look

New Research and Ideas, April 2, 2019

forthcoming Review of Accounting Studies The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews By: Duro, Miguel, Jonas Heese, and Gaizka Ormazabal Abstract—This paper studies the effect of the public disclosure... View Details
Keywords: Dina Gerdeman
  • 21 Jul 2006
  • Op-Ed

Enron Jury Sent the Right Message

The most noteworthy message of the Enron trial is that corporate executives can be convicted in a court of law for a pattern of deception that may or may not be illegal. Left unaddressed in the trial were many financial transactions and... View Details
Keywords: by Malcolm S. Salter
  • 15 Nov 2011
  • Working Paper Summaries

Engaging Supply Chains in Climate Change

Keywords: by Chonnikarn Fern Jira & Michael W. Toffel
  • 12 Mar 2024
  • HBS Case

How Used Products Can Unlock New Markets: Lessons from Apple's Refurbished iPhones

Some of Apple’s most loyal customers think nothing of upgrading to the latest iPhone every time one comes out. But what about consumers who can’t splurge on a $1,000 iPhone 15 Pro? And what about the electronic waste that would accrue if people threw away functional... View Details
Keywords: by Rachel Layne; Electronics; Information Technology
  • 11 Apr 2012
  • Research & Ideas

The High Risks of Short-Term Management

themselves and their investors. There's another surprise in the research: short-termism might not be as widespread as we think, and a substantial number of corporations are rising to the challenge. "One important takeaway is that firms... View Details
Keywords: by Sean Silverthorne; Financial Services
  • 10 Sep 2013
  • First Look

First Look: September 10

trading volume, and more dispersion in analyst forecasts following the calls. Further, the capital market's response to linguistic complexity is limited to firms for which there is greater demand for English-language conference calls. Our results highlight that when... View Details
Keywords: Sean Silverthorne
  • 12 May 2008
  • Research & Ideas

Accounting Information as Political Currency

Corporate donations to political campaigns reveal a lot about mutual back-scratching in the political and business arenas. Now new research from Harvard Business School reveals that corporate giving may... View Details
Keywords: by Martha Lagace
  • 16 Aug 2011
  • First Look

First Look: August 16

http://www.hbs.edu/research/facpubs/workingpapers/papers1112.html#wp12-005   Cases & Course MaterialsAccounting for Catastrophes: BP PLC and Union Carbide Corporation (A) David F. HawkinsHarvard Business School Case 111-062 The IASB... View Details
Keywords: Sean Silverthorne
  • 30 Nov 2021
  • In Practice

What's the Role of Business in Confronting Climate Change?

The 26th annual United Nations Climate Change Conference of the Parties, also known as COP26, ended with a hard-fought pact that called on businesses and governments to meet their climate change goals faster. The event followed an August report by the Intergovernmental... View Details
Keywords: by Lynn Schenk and Dina Gerdeman
  • 28 Jul 2015
  • First Look

First Look: July 28, 2015

country-level factors that limit firms' use of selective disclosure by intensifying scrutiny on them and by diffusing global norms to their headquarters countries. We test our hypotheses using a novel panel dataset of 4,750 public... View Details
Keywords: Carmen Nobel
  • 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
  • January 2017 (Revised January 2019)
  • Case

The Rise and Fall of Lehman Brothers

By: Stuart C. Gilson, Kristin Mugford and Sarah L. Abbott
With nearly $700 billion in assets, Lehman was the largest U.S. bankruptcy in history. In 2007, Lehman achieved record earnings of over $4 billion on revenues of $60 billion. By September 2008 the fourth largest investment bank in the world was bankrupt. How had a... View Details
Keywords: Bankruptcy; Financial Distress; Accounting Policies; Business Ethics; Financial Reporting; Volatility; Judgments; Financial Crisis; Insolvency and Bankruptcy; Financial Liquidity; Investment Banking; Financial Management; Financial Strategy; Corporate Accountability; Corporate Disclosure; Corporate Governance; Crisis Management; Risk Management; Failure; Business and Government Relations; Ethics; Banking Industry; New York (city, NY)
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  • 05 Nov 2013
  • First Look

First Look: November 5

disclosure levels for consumer information and consumers observe both before deciding which firm to patronize and how much information to provide it with. The provision and disclosure of information presents... View Details
Keywords: Sean Silverthorne
  • 26 May 2022
  • HBS Case

Apple vs. Feds: Is iPhone Privacy a Basic Human Right?

issues like privacy. The authors of the case offer a suggestion for CEOs: Few corporations can expect to steer clear of the lightning-rod issues of the day, so perhaps it’s best to meet them head on as part of the job. “What is new is the... View Details
Keywords: by Avery Forman
  • 14 Aug 2007
  • First Look

First Look: August 14, 2007

prompting a takeover, than at engaging in long-term corporate governance or operating issues. Download the paper: http://www.hbs.edu/research/pdf/08-004.pdf Correlated Equilibrium and Nash Equilibrium as an Observer's Assessment of the... View Details
Keywords: Martha Lagace
  • 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
Keywords: by Rachel Layne; Financial Services
  • March 2023
  • Teaching Note

Sustainability Reporting at Dollar Tree, Inc.

By: Suraj Srinivasan and Li-Kuan Ni
Teaching Note for HBS Case No. 122-044. The case discusses the ESG strategy of Dollar Tree Inc., a U.S. Fortune 500 company in the deep discount retail industry and the shareholder pressure faced by the company. In 2022, the company faced a shareholder resolution from... View Details
Keywords: ESG; Sustainability; Shareholder Activism; Dollar Tree; Sustainability Reporting; ESG Reporting; Board Of Directors; Shareholder Engagement; GHG; Environmental Accounting; Integrated Corporate Reporting; Trends; Communication; Announcements; Voting; Environmental Management; Climate Change; Environmental Sustainability; Values and Beliefs; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governing Rules, Regulations, and Reforms; Policy; Reports; Business or Company Management; Risk Management; Corporate Social Responsibility and Impact; Outcome or Result; Strategic Planning; Business and Stakeholder Relations; Situation or Environment; Opportunities; Civil Society or Community; Social Issues; Public Opinion; Strategy; Adaptation; Alignment; Business Strategy; Corporate Strategy; Value Creation; Retail Industry; United States; Virginia
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  • 30 Jan 2007
  • First Look

First Look: January 30, 2007

disclosure of problem information to a large group of outside solvers is an effective means of solving scientific problems. The approach solved one-third of a sample of problems that large and well-known R&D-intensive firms had been... View Details
Keywords: Martha Lagace
  • 23 Oct 2018
  • First Look

New Research and Ideas, October 23, 2018

Michael W. Toffel Abstract—CEO activism refers to corporate leaders speaking out on social and environmental policy issues not directly related to their company’s core business. Distinct from nonmarket strategy and traditional View Details
Keywords: Dina Gerdeman
  • 29 Jul 2013
  • Research & Ideas

A Manager’s Moral Obligation to Preserve Capitalism

to look at increased disclosure on corporate accountability—particularly as it relates to lobbying—as one possible way to fill the information gap. Further, some industry groups have begun to push a concept... View Details
Keywords: by Michael Blanding

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