Publications

SSRN

Article

SOX after Ten Years: A Multidisciplinary Review

By: Suraj Srinivasan and John C. Coates IV

We review and assess research findings from 120+ papers in accounting, finance, and law to evaluate the impact of the Sarbanes-Oxley Act. We describe significant developments in how the Act was implemented and find that despite severe criticism, the Act and... View Details

Keywords: Financial Reporting; Laws and Statutes; United States

SSRN

16 Jul 2014
HBS Case

Marketing Obamacare

It's safe to say that the rollout of the Affordable Care Act was not pretty. Plagued by technical problems on Healthcare.gov, and stymied by a lack of political support in around half of the 50 states, the federal healthcare exchange set... View Details

Keywords: by Michael Blanding; Health

24 Nov 2015
Cold Call Podcast

Leadership from Below

Keywords: Re: Rohit Deshpande

20 Nov 2015
Video

Leadership from Below

May 4, 2023
Article

Falling Insulin Prices—What Just Happened?

By: Leemore S. Dafny

Recently, more than 100 years after insulin was developed, manufacturers announced price reductions for insulin products. Pressure to reduce prices had long been building, so why would they act now? View Details

Keywords: Price; Health Care and Treatment; Public Opinion; Demand and Consumers; Pharmaceutical Industry

Register to Read

May 2004 (Revised March 2005)
Case

SOX-POX?

By: Jay W. Lorsch

Describes the experiences of audit committee chairmen in responding to and implementing the Sarbanes-Oxley Act. Teaching Purpose: To help students understand the impact of the Sarbanes-Oxley Act on audit committees. View Details

Keywords: Government Legislation; Financial Reporting; Laws and Statutes; Accounting Audits

25 Sep 2014
News

The look of a leader

March 2022
Case

BTS & ARMY

By: Doug J. Chung and Kay R. Koo

The South Korean K-pop band, BTS, is shattering linguistic boundaries and reshaping the global music industry. BTS became the first band in Billboard history to simultaneously top the Billboard Artist 100, Billboard Hot 100, and Billboard 200; and the sixth act to have... View Details

Keywords: Entertainment; Music Entertainment; Marketing; Brands and Branding; Social and Collaborative Networks; Social Enterprise; Consumer Behavior; Music Industry; Entertainment and Recreation Industry

Educators

23 Jun 2015
Video

Peter Orszag, Vice Chairman of Corporate and Investment Banking and Chairman of the Financial Strategy and Solutions Group, Citigroup

June 2004 (Revised April 2005)
Background Note

Environmental Law in Real Estate Transactions

By: Arthur I Segel, Jeff Mandelbaum and Armen Panossian

Summarizes several of the major federal environmental statutes, most notably the Comprehensive Environmental Response, Compensation and Liability Act ("CERCLA" or "Superfund"). Also discusses several state and local regulations. View Details

Keywords: Environmental Sustainability; Laws and Statutes; Real Estate Industry

Educators

07 Oct 2014
News

Business School Professor Argues for 'Decarbonized' Economy

08 Feb 2010
HBS Case

Looking Behind Google’s Stand in China

evil" pillar. But others note the company is turning its back on its Chinese employees, users, partners, and an incredibly large market opportunity that would benefit Google shareholders. What's your view? John A. Quelch: Google View Details

Keywords: by Sean Silverthorne; Technology

May 31, 2016
Article

Memories of Unethical Actions Become Obfuscated over Time

By: Maryam Kouchaki and Francesca Gino

Despite our optimistic belief that we would behave honestly when facing the temptation to act unethically, we often cross ethical boundaries. This paper explores one possibility for why people engage in unethical behavior over time by suggesting that memory for their... View Details

Keywords: Behavior; Ethics; Cognition and Thinking

Read Now

18 Dec 2018
First Look

New Research and Ideas, December 18, 2018

2018 Innovation Policy and the Economy The Orphan Drug Act at 35: Observations and an Outlook for the Twenty-First Century By: Bagley, Nicholas, Benjamin Berger, Amitabh Chandra, Craig Garthwaite, and Ariel Dora Stern Abstract—On the 35th... View Details

Keywords: Dina Gerdeman

September 2006
Exercise

Earnings Management Exercise

By: Malcolm P. Baker

Students act as managers or investors. Managers have the ability to manipulate reported earnings, and investors must bid for shares taking this into account. View Details

Keywords: Earnings Management; Value; Stock Shares; Opportunities; Bids and Bidding; Reports

21 Mar 2024
Blog Post

SVMP Gave Me the Courage to Fail

Clicking the submit button on my Summer Venture in Management Program (SVMP) application felt like an act of courage, one that left me feeling vulnerable and open to rejection, a sentiment likely shared by many of my peers. As we each... View Details

Research Summary

Debt Redemption and Reserve Accumulation

By: Laura Alfaro

In the past decade, foreign participation in local-currency bond markets in emerging countries increased dramatically. We revisit sovereign debt sustainability under the assumptions that countries can accumulate reserves and borrow internationally using their own... View Details

February 1994 (Revised August 1994)
Background Note

Note on Contingent Environmental Liabilities

By: Richard H.K. Vietor and Forest L. Reinhardt

Addresses contingent environmental liabilities that are the result of unforeseen environmental risks where the dollar amount of such liabilities is unknown and depends on future events. In contrast, fines for violating environmental laws are liabilities, but are not... View Details

Keywords: Legal Liability; Risk Management; Natural Environment; Laws and Statutes; Pollutants; Governance Compliance; United States

Educators