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Show Results For
- All HBS Web
(743)
- People (9)
- News (195)
- Research (387)
- Events (5)
- Multimedia (2)
- Faculty Publications (88)
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- 02 Apr 2019
- First Look
New Research and Ideas, April 2, 2019
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 publicly available. Using a novel dataset of CLs, we analyze the capital-market View Details
Keywords: Dina Gerdeman
- 17 Aug 2010
- First Look
First Look: August 17
a unique aspect of the research setting allows tests of who is responsible for the earnings management. While firms appear unable to increase the frequency of aisle display promotions in the short run, they... View Details
Keywords: Martha Lagace
- 15 Aug 2007
- Op-Ed
3 Steps to Reduce Financial System Risk
set of investors who previously had limited access to complex derivative products. These include insurance companies and public and private pension funds. They see the products as a way to earn higher yield. The growing purchase by such... View Details
- 08 Dec 2015
- First Look
December 8, 2015
Katherine L. Milkman, Leslie John, and Michael I. Norton Abstract—Many intend to stay fit but fail to exercise or eat healthfully; students intend to earn good grades but study too little; citizens intend to vote but fail to turnout. How... View Details
Keywords: Sean Silverthorne
- 21 Aug 2012
- First Look
First Look: August 21
evidence that the decline in performance outcomes stems from reduced effort or increased risk taking. Instead, errors in logic lead to a decline in performance, which suggests a cognitive explanation for the negative response to increased... View Details
Keywords: Sean Silverthorne
- 30 Oct 2005
- Research & Ideas
Tuning Jobs to Fit Your Company
hours of operation, merchandising displays, and pricing. By contrast, the span of control for managers at corporate headquarters who oversee merchandising and other core operations is set at "wide." They are responsible for... View Details
Keywords: by Robert Simons
- 06 Jun 2012
- What Do You Think?
Is Something Wrong with the Way We Work?
increasingly have an expectation of reaching their attorneys at any hour of the day (or night) and getting responses in near-real time," he writes. "Reaching across time zones to contact someone is a given with little... View Details
- 17 Jul 2012
- First Look
First Look: July 17
and civil aviation authorities might undertake over time horizons of months to years as well as tactical measures that may be adopted on a daily basis in response to dynamic, "real time" developments like poor weather or... View Details
Keywords: Sean Silverthorne
- 19 Jul 2011
- First Look
First Look: July 19
abnormal returns associated with routine traders are essentially zero. Further, opportunistic insiders predict future firm-specific news, as well as announcement returns around future analyst forecasts, management forecasts, and earnings... View Details
Keywords: Sean Silverthorne
- 31 Mar 2009
- First Look
First Look: March 31, 2009
Working PapersCorporate Social Entrepreneurship Authors:James Austin and Ezequiel Reficco Abstract Corporate Social Entrepreneurship (CSE) is a process aimed at enabling business to develop more advanced and powerful forms of Corporate Social View Details
Keywords: Martha Lagace
- 13 May 2002
- Op-Ed
A Cure for Enron-Style Audit Failures
account for transactions under generally accepted accounting principles (GAAP) while reducing transparency and aggressively maximizing earnings and debt. Creative accounting is part of the competition among auditors that has led to lower... View Details
- 18 Aug 2009
- First Look
First Look: August 18
shifting institutional ownership patterns. Similarly, exogenous changes in the tax cost of institutional investors receiving dividends results in changes in firm dividend policy What Do Dividends Tell Us About Earnings Quality?... View Details
Keywords: Martha Lagace
- 06 Mar 2018
- First Look
First Look at Research and Ideas, March 6, 2018
international equity markets, with a highly significant average slope coefficient of close to 1. In contrast, ERPs based on the implied cost of equity or standard factor models—even those with factors based on book-to-market and... View Details
Keywords: Sean Silverthorne
- 23 Aug 2016
- First Look
August 23, 2016
of principles for responsible investment, a standard that falls well short of integrating ESG considerations into their investment decisions. Myth Number 3: Companies cannot influence the kind of shareholders that buy their shares, and... View Details
Keywords: Sean Silverthorne
- 19 Sep 2006
- First Look
First Look: September 19, 2006
response to it, places that ruling in the context of U.S. government antitrust action against Microsoft, and describes Microsoft's efforts to comply with the ruling. Also covers Microsoft's appeal of the ruling, which was heard in a... View Details
Keywords: Sean Silverthorne
- 14 Jan 2015
- Research & Ideas
Thriving in the Turbulence of Emerging Markets
evolved a strong sense of responsibility for the welfare of their societies as they continue to overcome past legacies of impoverishment. Three recently added interviews illuminate these themes of transformational change and societal... View Details
- 29 Sep 2003
- Research & Ideas
Pride Goeth Before a Profit
requesting them. Still slated to lose their jobs, the workers built cars so efficiently that they earned the right to a new-car launch. And when the time came to shut the plant down, headquarters had to refuse: The employees at Wilmington... View Details
Keywords: by Theodore Kinni
- 12 Feb 2014
- Research & Ideas
Private Sector, Public Good
Environmental pressures, including the risk that we could destabilize the climate through the emission of green-house gases. Poverty and inequality, with fewer people taking greater pieces of the earnings pie. "Should business get... View Details
Keywords: by Dina Gerdeman
- 15 Jul 2008
- First Look
First Look: July 15, 2008
http://papers.nber.org/papers/w14087 Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors Author:Sharon Katz Abstract This study explores how firms' ownership structures affect their View Details
Keywords: Martha Lagace
- 03 Jan 2007
- First Look
First Look: January 3, 2007
Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993 and the company sold stock to the public for the first time. Analysts forecast higher earnings for 1993, then the... View Details
Keywords: Sean Silverthorne