Publications

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21 Oct 2014
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First Look: October 21

abstract available. Publisher's link: http://ukcatalogue.oup.com/product/9780198704072.do October 2014 Leading Sustainable Change: An Organizational Perspective Chief Sustainability Officers: Who Are They and What Do They Do? By: Miller,... View Details

Keywords: Sean Silverthorne

September 3, 2020
Article

How to Measure a Company’s Real Impact

By: Ronald Cohen and George Serafeim

Impact transparency will reshape capitalism. By shifting the pursuit of profit away from negligently creating problems to purposefully creating valuable solutions for the world, it will redefine success, so that its measure is not just money, but the positive impact we... View Details

Keywords: Impact; Impact Investing; Impact Measurement; Impact Investment; Impact Investment Funds; Accountability; Accounting Information; Corporate Performance; Sustainability; Social Impact; Capitalism; Accounting; Corporate Accountability; Performance; Measurement and Metrics; Social Enterprise; Society

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Spring 2013
Article

Does Mandatory IFRS Adoption Improve the Information Environment?

By: Joanne Horton, George Serafeim and Ioanna Serafeim

We examine the effect of mandatory International Financial Reporting Standards (IFRS) adoption on firms' information environment. We find that after mandatory IFRS adoption, consensus forecast errors decrease for firms that mandatorily adopt IFRS relative to forecast... View Details

Keywords: International Accounting; Financial Reporting; Standards; Information; Quality; Earnings Management

13 Nov 2012
First Look

First Look: November 13

the paper: http://papers.nber.org/papers/w18250 The Consequences of Mandatory Corporate Sustainability Reporting Authors:Ioannis Ioannou and George View Details

Keywords: Sean Silverthorne

2015
Chapter

Reliable Sustainability Ratings: The Influence of Business Models on Information Intermediaries

By: Robert G. Eccles, Jock Herron and George Serafeim

A new generation of corporate reporting—integrated reporting—is emerging that will help investors and other key stakeholders such as employees, customers, suppliers, and NGOs develop a deeper and more comprehensive appreciation of corporate performance than what is... View Details

Keywords: Sustainability; Business Models; Business Model

Web

Curriculum - Business & Environment

George Serafeim The MBA course on "Risks, Opportunities, and Investments in an Era of Climate Change" offers a unique and comprehensive... View Details

31 Aug 2016
News

How to Survive a Company Scandal You Had Nothing to Do With

Article

Investors as Stewards of the Commons?

By: George Serafeim

Over the past few years, there has been a significant increase in the number of initiatives seeking to mobilize investor voice towards positive social impact. In this paper, I provide a framework outlining the role of investors as stewards of the commons. While... View Details

Keywords: Collaboration; Industry Self-regulation; Sustainability; ESG; Capital Markets; Investor Behavior; Investment Activism; Social Issues; Environmental Sustainability; Corporate Social Responsibility and Impact; Cooperation

2016
Working Paper

Who Pays for White-Collar Crime?

By: Paul Healy and George Serafeim

Using a proprietary dataset of 667 companies around the world that experienced white-collar crime, we investigate what drives punishment of perpetrators of crime. We find a significantly lower propensity to punish crime in our sample, where most crimes are not reported... View Details

Keywords: Crime; Gender Bias; Women; Women Executives; Corruption; Legal Aspects Of Business; Firing; Human Capital; Human Resource Management; Prejudice and Bias; Crime and Corruption; Judgments; Law Enforcement; Human Resources; Corporate Governance; Gender

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Web

General Management Curriculum - Faculty & Research

Spring 2025 Q3Q4 3.0 Risks, Opportunities, And Investments In The Era Of Climate Change (ROICC) (also listed under Accounting & Management and Entrepreneurial Management) View Details

20 Jul 2010
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First Look: July 20

Publications Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK Authors: Joanne Horton and George View Details

Keywords: Martha Lagace

June 2015 (Revised January 2017)
Case

Greece's Debt: Sustainable?

By: George Serafeim

The case "Greece's Debt: Sustainable?" describes the Greek economic crisis, bailout from the European Union and the International Monetary Fund (IMF), and the debt restructuring that followed. Because of a lack of trust in Greece's ability to repay its debt, two... View Details

Keywords: Debt Crisis; Accounting; Debt Sustainability; Austerity; Solvency Opinions; Borrowing and Debt; Restructuring; Valuation; Accrual Accounting; Fair Value Accounting; Economy; Greece

Educators

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06 May 2014
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First Look: May 6

August 2013 Management Science The Impact of Corporate Sustainability on Organizational Processes and Performance By: Eccles, Robert G., Ioannis Ioannou, and View Details

Keywords: Sean Silverthorne

April–May 2017
Article

Career Concerns of Banking Analysts

By: Joanne Horton, George Serafeim and Shan Wu

We study how career concerns influence banking analysts' forecasts and how their forecasting behavior benefits both them and bank managers. We show that banking analysts issue early in the year relatively more optimistic and later in the year more pessimistic forecasts... View Details

Keywords: Sell-side Analysts; Analyst Forecasts; Analysts; Investment Recommendations; Career Advancement; Career Management; Labor Mobility; Labor Market; Prejudice and Bias; Personal Development and Career; Forecasting and Prediction; Investment Banking