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  • 17 Dec 2013
  • First Look

First Look: December 17

Review Network Effects in Countries' Adoption of IFRS By: Ramanna, Karthik, and Ewa Sletten Abstract—If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., View Details
Keywords: Carmen Nobel
  • 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
  • 07 Oct 2014
  • First Look

First Look: October 7

Results from a Natural Field Experiment in California By: Levine, David I., and Michael W. Toffel Abstract—For companies with strong internal occupational safety and health auditing programs, OSHA inspections might seem a formality that... View Details
Keywords: Sean Silverthorne
  • 16 Feb 2016
  • First Look

February 16, 2016

be taken into consideration when deciding on the length of the school day and the frequency and duration of breaks throughout the day. Second, school accountability systems should control for the influence of external factors on test... View Details
Keywords: Sean Silverthorne
  • 07 Aug 2012
  • First Look

First Look: August 7

and Michael Goold Publication:Journal of International Management 18, no. 3 (September 2012) Abstract Based on a six-country survey of nearly 250 multinationals (MNCs), this paper is the first empirical analysis to describe the size and composition of MNC headquarters... View Details
Keywords: Sean Silverthorne
  • 19 Oct 2015
  • Research & Ideas

Business Research that Makes for Smarter Public Policy

University of California law professor Jodi Short, and HBS doctoral student Andrea Hugill examined factors such as whether it was more effective to send the same auditors back to a company or send new auditors with each audit. The answer: View Details
Keywords: by Michael Blanding
  • 30 May 2005
  • Research & Ideas

Germany’s Pioneering Corporate Managers

which acted essentially as an in-house management consultancy and auditing firm. He personally composed the statutes as to its authority. This was one of the first offices in the world that began a task of standardizing View Details
Keywords: by Sean Silverthorne
  • 17 Jan 2012
  • First Look

First Look: January 17

the agents' well-being, with little or no regard for the customer. Audit studies in the Indian life insurance market find evidence supporting the second view: in 60%-80% of visits, agents recommend unsuitable (strictly dominated) products... View Details
Keywords: Sean Silverthorne
  • 04 Jun 2007
  • Research & Ideas

Is Health Care Making You Better—or Dead?

get there—this is a classic public good—is for the government to require this kind of disclosure, and to have something like generally accepted accounting principles and audits so it goes beyond "trust... View Details
Keywords: by Sean Silverthorne; Health
  • 16 Mar 2003
  • Research & Ideas

At the Center of Corporate Scandal Where Do We Go From Here?

organizational processes, systems, and culture that drive individual and organizational integrity. Accountability and responsibility to customers, the larger community, and society. Of course, we ought to—and we do—come at this work with... View Details
Keywords: by Kim B. Clark
  • 20 Jan 2003
  • Research & Ideas

Fixing Corporate Governance: A Roundtable Discussion at Harvard Business School

parts of the organization. With deficient information and knowledge, you can't put all the pieces together or understand when something might be going wrong. Jay Lorsch: There was a cycle of greed throughout the system, and boards, for their part, allowed it to go... View Details
Keywords: by Garry Emmons
  • 03 Mar 2009
  • First Look

First Look: March 3, 2009

businesses, the financial reporting problems, and governance breakdowns inside and outside the firm. The case offers students an opportunity to explore why Enron failed and to understand the systemic problems in governance that affected its board of directors, the... View Details
Keywords: Martha Lagace
  • 18 Mar 2014
  • First Look

First Look: March 18

innovation and entrepreneurship in renewable energy. Using data from the U.S. Patent and Trademark Office, we first show that patenting in renewable energy remains highly concentrated in a few large energy firms. In 2009, the top 20 firms View Details
Keywords: Sean Silverthorne
  • 16 Sep 2008
  • First Look

First Look: September 16, 2008

commitment to transparency increase the likelihood of providing fair values prior to their required provision under International Accounting Standard 40 - Investment Property. We also find that firms not providing these fair values face... View Details

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