Publications

Publications

Filter Results: (521) Arrow Down

Show Results For

← Page 13 of 521 Results →
  • Web

Accounting & Management - Faculty & Research

practice financial‐statement analysis, link segment data to strategic inflection points, and evaluate leadership communication. Keywords: Financial Accounting ; Financial Statement Analysis ; Disclosure ; View Details
  • 17 Jan 2018
  • Research & Ideas

If the CEO’s High Salary Isn't Justified to Employees, Firm Performance May Suffer

disclosures are not made with proper context, they could ignite worker backlash and harm productivity. “When you hear the amount that a CEO makes, it is going to seem outrageous. People are going to react with passion,” Rouen says. “So,... View Details
Keywords: by Dina Gerdeman
  • 16 May 2017
  • First Look

First Look at New Ideas and Research, May 16

Tobin’s Q. Collectively, the evidence suggest that current efforts to increase transparency around organizations’ impact on society are effective at improving disclosure quantity and quality as well as View Details
Keywords: Re: Multiple Faculty
  • 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

    Ethan C. Rouen

    Ethan Rouen is an associate professor of business administration in the Accounting and Management Unit at Harvard Business School, where he teaches the elective course Reimagining Capitalism. From 2020 to 2022, he served as the faculty co-chair of the View Details

    • Program

    Audit Committees in a New Era of Governance

    Summary As the focus on corporate governance and oversight has grown, so has the complexity of regulatory challenges facing audit committees. This corporate governance strategy program explores the best... View Details
    • 15 Nov 2011
    • Working Paper Summaries

    Engaging Supply Chains in Climate Change

    Keywords: by Chonnikarn Fern Jira & Michael W. Toffel
    • 17 Oct 2017
    • First Look

    First Look at New Research and Ideas, October 17, 2017

    relative to the prevailing screening method of colonoscopy. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=53345 forthcoming Proceedings of the National Academy of Sciences of the United States of America Temporary Sharing Prompts Unrestrained View Details
    Keywords: Sean Silverthorne
    • Web

    Podcast - Business & Environment

    climate and business. For transcripts and other resources, visit climaterising.org Guest: Victoria Mills, Managing Director, Environmental Defense Fund+Business How CDP Drives Corporate Climate Disclosure 24... View Details
    • 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
    • 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
    • Web

    About - Business & Environment

    Harvard Business School. She recently graduated with a PhD in Management from Nova School of Business and Economics. Her research is in the area of corporate sustainability, with a focus on topics related to View Details
    • 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
    • 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
    • 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
    • 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
    • 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
    • Web

    Topics - HBS Working Knowledge

    Complexity (3) Conflict Management (4) Conflict and Resolution (13) Conflict of Interests (1) Construction (1) Consumer Behavior (173) Contracts (7) Cooperation (3) Cooperative Ownership (1) Copyright (2) Core Relationships (1) Corporate... View Details
    • 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