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Publications

Publications

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    • Faculty Publications  (233)

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    • All HBS Web  (1,650)
      • Faculty Publications  (233)

      Corporate ReportingRemove Corporate Reporting →

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      • Research Summary

      Corporate Reputation

      By: Stephen A. Greyser
      Stephen A. Greyser is undertaking an empirical analysis of corporate reputation based on interviews conducted by Opinion Research Corporation with more than four thousand executives in nineteen countries. His study is examining public awareness of, familiarity with,... View Details
      • Forthcoming
      • Article

      Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets

      By: Khrystyna Bochkay, Jeffrey Hales and George Serafeim
      In this paper, we examine how the development of voluntary sustainability standards has affected the nature of information covered in conference calls. Using industry-specific dictionaries of sustainability terms contained in the disclosure standards developed by the... View Details
      Keywords: Voluntary Disclosure; Accounting Standards; Sustainability Reporting; Sustainability Standards; ESG; ESG Disclosure; Accounting; Corporate Disclosure; Environmental Sustainability; Corporate Social Responsibility and Impact; Standards; United States
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      Bochkay, Khrystyna, Jeffrey Hales, and George Serafeim. "Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets." Review of Accounting Studies (forthcoming). (Pre-published online March 17, 2025.)
      • Teaching Interest

      Empirical Research in Financial Reporting and Corporate Governance

      By: Suraj Srinivasan
      This course is a survey of financial accounting research intended for doctoral students. The primary purpose of the course is to introduce fundamental research themes and methodologies used in empirical financial accounting research. Participants will become... View Details
      • Teaching Interest

      Managing the Future of Work (MBA Education—Elective Curriculum)

      By: Christopher T. Stanton

      The nature and scope of work is changing rapidly, creating massive business challenges in the shadow of broader political and social shifts.  HBS launched a major initiative in 2017 on Managing the Future of Work to define these workplace issues and... View Details

      • Teaching Interest

      Overview

      By: Susanna Gallani
      At HBS, Professor Gallani teaches in the Executive Education Program for Leadership Development and in focused Executive Education programs, including Managing Health Care Delivery, Driving Corporate Performance, and several programs focused on the implementation of... View Details
      Keywords: Management Controls; Performance Management; Strategy Execution; Incentive Programs; Health Care
      • Teaching Interest

      Overview

      By: Charles C.Y. Wang
      Charles C.Y. Wang is the Tandon Family Professor of Business Administration at Harvard Business School in the Accounting and Management Unit and is currently course head of Financial Reporting and Control in the MBA core curriculum; he is also a coordinator of the... View Details
      Keywords: Financial Accounting; Managerial Accounting; Valuation; Investments; Econometrics
      • Teaching Interest

      Overview

      By: Suraj Srinivasan
      Professor Srinivasan serves as the Course Head for the required MBA course Financial Reporting and Control. He has previously taught the second year MBA elective Business Analysis and Valuation Using Financial Statements and teaches the executive education version... View Details
      Keywords: Business Analysis; Business Evaluation; Financial Statements; Financial Analysis; Audit Committees; Corporate Governance; Compensation Committees
      • Teaching Interest

      Overview

      By: Tatiana Sandino
      Professor Sandino teaches the second-year MBA course Mastering Strategy Execution. She also teaches the main doctoral course in management accounting, Management Control and Performance Measurement. Professor Sandino has taught several other MBA courses including the... View Details
      • Research Summary

      Overview

      By: Robert S. Kaplan
      Kaplan introduced time-driven activity-based costing (TDABC) to provide the cost component in Michael Porter's Value Based Health Care framework of delivering superior patient outcomes at lower societal cost. TDABC is becoming the global standard for health care... View Details
      Keywords: Activity-based Costing And Management; Time-Driven ABC; Balanced Scorecard; Carbon Accounting; Carbon Credits; Inclusive Growth; Risk Management; Health Industry
      • Research Summary

      Overview

      By: Rohit Deshpande
      Customer Centricity Rohit Deshpandé's research program focuses on Customer-Centricity. A stream of projects examines the interaction between corporate and national culture as they influence the development and implementation of global marketing strategies in high... View Details
      • Research Summary

      Overview

      By: Ethan C. Rouen
      Relying on empirical archival methodologies—as well as techniques in data science—to develop and structure new sources of data by which to approach questions of looming disclosure changes, Professor Rouen has focused on one of the Securities and Exchange Commission’s... View Details
      • Research Summary

      The Individualized Corporation

      By: Christopher A. Bartlett
      Christopher A. Bartlett has recently concluded (with Sumantra Ghoshal of the London Business School) a study of changing organizational processes and management roles in twenty diverse companies in various stages of corporate transformation. The research is expected... View Details
      • Research Summary

      Workplace Ethics and Global Business Standards

      By: Rohit Deshpande
      This research grows out of initial collaborative research with Joshua Margolis and Lynn Paine on the relationship between codes of conduct and corporate performance. This work was reported in Harvard Business Review articles in 2005 and 2011. More recent research... View Details
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