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(5,269)
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- Faculty Publications (1,463)
Show Results For
- All HBS Web
(5,269)
- People (15)
- News (1,224)
- Research (2,554)
- Events (24)
- Multimedia (63)
- Faculty Publications (1,463)
- November–December 2018
- Article
Uncertainty about Managers' Reporting Objectives and Investors' Response to Earnings Reports: Evidence from the 2006 Executive Compensation Disclosures
By: Fabrizio Ferri, Ronghuo Zheng and Yuan Zou
Ferri, Fabrizio, Ronghuo Zheng, and Yuan Zou. "Uncertainty about Managers' Reporting Objectives and Investors' Response to Earnings Reports: Evidence from the 2006 Executive Compensation Disclosures." Journal of Accounting & Economics 66, nos. 2-3 (November–December 2018): 339–365.
- October 2022 (Revised January 2025)
- Case
Founders First Capital Partners: An Approach to Capital Access Equity
By: Brian Trelstad, Mel Martin and Amy Klopfenstein
In June 2021, Kim T. Folsom, the founder and CEO of revenue-based financing firm Founders First Capital Partners (FFCP), must decide whether to issue another loan to OnShore Technology Group, an up-and-coming software validation company. FFCP provided revenue-based... View Details
Keywords: Finance; Financial Instruments; Financing and Loans; Interest Rates; Investment Return; Revenue; Capital; Financial Services Industry; North and Central America; United States
Trelstad, Brian, Mel Martin, and Amy Klopfenstein. "Founders First Capital Partners: An Approach to Capital Access Equity." Harvard Business School Case 323-013, October 2022. (Revised January 2025.)
- 2009
- Comment
Testimony on 'The World Bank's Disclosure Policy Review, and the Role of Democratic Participatory Processes in Achieving Successful Development Outcomes'
By: Alnoor Ebrahim
Ebrahim, Alnoor. "Testimony on 'The World Bank's Disclosure Policy Review, and the Role of Democratic Participatory Processes in Achieving Successful Development Outcomes'." United States House Committee on Financial Services, Hearing (2009).
- 2024
- Working Paper
Should I Stay or Should I Disclose? How Omission Bias Guides Our Disclosure Decisions
By: Elinora Pentcheva and Leslie John
- 2021
- Working Paper
Proxy Advisory Firms and Corporate Shareholder Engagement
By: Aiyesha Dey, Joshua White and Austin Starkweather
We examine the influence of proxy advisors on firms’ shareholder engagement behavior. Our analyses exploit a quasi-natural experiment using Say-On-Pay voting outcomes near a threshold that triggers a review of engagement activities by Institutional Shareholder Services... View Details
Keywords: Proxy Advisors; ISS; Shareholder Engagement; Disclosure; Business and Shareholder Relations; Executive Compensation; Corporate Disclosure
Dey, Aiyesha, Joshua White, and Austin Starkweather. "Proxy Advisory Firms and Corporate Shareholder Engagement." Harvard Business School Working Paper, No. 21-137, June 2021. (Revised February 2022.)
- February 2013
- Article
Does Shareholder Proxy Access Improve Firm Value? Evidence from the Business Roundtable Challenge
By: Bo Becker, Guhan Subramanian and Daniel B. Bergstresser
We use the Business Roundtable's challenge to the SEC's 2010 proxy access rule as a natural experiment to measure the value of shareholder proxy access. We find that firms that would have been most vulnerable to proxy access, as measured by institutional ownership and... View Details
Becker, Bo, Guhan Subramanian, and Daniel B. Bergstresser. "Does Shareholder Proxy Access Improve Firm Value? Evidence from the Business Roundtable Challenge." Journal of Law & Economics 56, no. 1 (February 2013): 127–160.
- 10 Aug 2015
- Research & Ideas
Why a Federal Rule on CEO Pay Disclosure May Get You In Trouble With Customers
enact more than 200 rules related to disclosure and accountability. Among them: a requirement that all public companies disclose the annual salary of the chief executive, the median salary of all their... View Details
- 26 Jan 2024
- Blog Post
Access Real-World Employment Data from HBS Alumni with the Career Trends Tool
post-grad compensation and job responsibility levels over time. Default filters include industry and function, but you can customize your data by changing these or adding a different filter. Options include... View Details
- January 2012 (Revised March 2012)
- Teaching Note
Business Intelligence Advisors (BIA), Inc.: Finding the Hidden Meaning in Corporate Disclosures (TN)
By: Lauren Cohen, Christopher Malloy and Timothy Gray
Keywords: Corporate Disclosure
- March 1992
- Article
Agents As Information Brokers: The Effects of Information Disclosure on Negotiated Outcomes
By: K. L. McGinn, S. B. White, M. A. Neale and M. H. Bazerman
McGinn, K. L., S. B. White, M. A. Neale, and M. H. Bazerman. "Agents As Information Brokers: The Effects of Information Disclosure on Negotiated Outcomes." Organizational Behavior and Human Decision Processes 51, no. 2 (March 1992): 220–236.
- 2014
- Working Paper
Saving More to Borrow Less: Experimental Evidence from Access to Formal Savings Accounts in Chile
By: Felipe Kast and Dina Pomeranz
Poverty is often characterized not only by low and unstable income, but also by heavy debt burdens. We find that reducing barriers to saving through access to free savings accounts decreases participants' short-term debt by about 20%. In addition, participants who... View Details
Kast, Felipe, and Dina Pomeranz. "Saving More to Borrow Less: Experimental Evidence from Access to Formal Savings Accounts in Chile." NBER Working Paper Series, No. 20239, June 2014. (Revision requested by Journal of Public Economics. Featured in La Tercera. Harvard Business School Working Paper, No. 14-001, July 2013)
- 26 Oct 2001
- Conference Presentation
Venture Capital Access in the New Economy: Is Gender an Issue?
By: Myra M. Hart, Candida Brush, Nancy Carter, Elizabeth Gatewood and Patricia Greene
Hart, Myra M., Candida Brush, Nancy Carter, Elizabeth Gatewood, and Patricia Greene. "Venture Capital Access in the New Economy: Is Gender an Issue?" Paper presented at the Association for Public Policy Analysis and Management Fall Research Conference, Washington, DC, October 26, 2001.
- 2003
- Chapter
Venture Capital Access in The New Economy: Is Gender an Issue?
By: Candida G. Brush, Nancy M. Carter, Elizabeth Gatewood, Patricia G. Greene and Myra M. Hart
Brush, Candida G., Nancy M. Carter, Elizabeth Gatewood, Patricia G. Greene, and Myra M. Hart. "Venture Capital Access in The New Economy: Is Gender an Issue?" In The Emergence of Entrepreneurship Policy: Governance, Start-ups and Growth in the Knowledge Economy, edited by David Hart. Cambridge, U.K.: Cambridge University Press, 2003.
- 2014
- Working Paper
Private Equity's Diversification Illusion: Economic Comovement and Fair Value Reporting
By: Kyle Travis Welch
This study examines how accounting has informed private equity diversification claims and demand for private equity investments. Despite research showing private equity lacks portfolio diversification benefits, those marketing private equity assets continue to... View Details
Keywords: Fair Value; Access To Capital; IAS 39; FAS No. 157; FASB; IASB; ASC 820; Covariance Risk; Accounting Beta; Accounting; Private Sector; Valuation; Corporate Finance; Asset Management; Cost of Capital; Private Equity; Accounting Industry; Financial Services Industry; Europe; North and Central America
Welch, Kyle Travis. "Private Equity's Diversification Illusion: Economic Comovement and Fair Value Reporting." Working Paper, January 2014.
- 2002
- Working Paper
Effects of Demographic Factors and Provider Structures on the Cost and Length of Stay for Hemodialysis Patients with Vascular Access Failure
By: Louis Brenner, Dennis Campbell, Frances X. Frei and Ajay Singh
- March 2016
- Article
An Analysis of Firms' Self-reported Anticorruption Efforts
By: Paul M. Healy and George Serafeim
We use Transparency International's ratings of self-reported anticorruption efforts for 480 corporations to analyze factors underlying the ratings. Our tests examine whether these forms of disclosure reflect firms' real efforts to combat corruption or are cheap talk.... View Details
Keywords: Corruption; Corporate Performance; Growth; Disclosure; Disclosure Strategy; Sustainability; Crime and Corruption; Corporate Disclosure; Performance; Sales
Healy, Paul M., and George Serafeim. "An Analysis of Firms' Self-reported Anticorruption Efforts." Accounting Review 91, no. 2 (March 2016): 489–511.
- Jul 2014
- Working Paper
The State of Small Business Lending: Credit Access During the Recovery and How Technology May Change the Game
been slow to recover from a recession and credit crisis that hit them especially hard. This lag has prompted the question, "Is there a credit gap in small business lending?" This paper compiles and... View Details
- Article
A Career Life-Cycle Perspective on Women's Health and Safety
By: Robert S. Kaplan, Chizoba L. Chukwura, Gregory H. Gorman, Vivian S. Lee, Chester B. Good, Kathleen L. Martin, Gregory A. Ator and Michael D. Parkinson
Women's health has demanded more attention from employers as women integrated into the workforce. Traditionally male-dominant fields and occupations require special attention to workplace design, physical standards for entry, employment practices, equipment, and health... View Details
Keywords: Women's Health; Healthcare Access; Workplace Design; Military Health System; Occupational Health; Medical Equipment ＆ Devices; Employees; Gender; Personal Development and Career
Kaplan, Robert S., Chizoba L. Chukwura, Gregory H. Gorman, Vivian S. Lee, Chester B. Good, Kathleen L. Martin, Gregory A. Ator, and Michael D. Parkinson. "A Career Life-Cycle Perspective on Women's Health and Safety." Journal of Occupational and Environmental Medicine 64, no. 4 (April 2022): 267–270.
- September 2019
- Article
The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews
By: Miguel Duro, Jonas Heese and Gaizka Ormazabal
This paper studies the effect of the public disclosure of the Securities and Exchange Commission (SEC) comment-letter reviews (CLs) on firms’ financial reporting. We exploit a major change in the SEC’s disclosure policy: in 2004, the SEC decided to make its CLs... View Details
Keywords: Disclosure; SEC Comment-Letter Reviews; Public Enforcement; Governance; Information Publishing; Policy; Financial Reporting; Capital Markets; Organizational Change and Adaptation
Duro, Miguel, Jonas Heese, and Gaizka Ormazabal. "The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews." Review of Accounting Studies 24, no. 3 (September 2019): 780–823.