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  • 22 Jul 2014
  • First Look

First Look: July 22

  Publications August 2013 hfm (Healthcare Financial Management) Improving Value with TDABC By: Kaplan, Robert S. Abstract—The article discusses the benefits of time-driven activity-based costing (TDABC) combined with outcomes measurement... View Details
Keywords: Sean Silverthorne
  • 03 Sep 2020
  • Op-Ed

Why American Health Care Needs Its Own SEC

Commission. Why health care needs an SEC equivalent For more than eight decades, the SEC has brought transparency to the financial system, policing the market to ensure robust disclosure that complies with... View Details
Keywords: by Regina E. Herzlinger; Health
  • 15 Mar 2016
  • First Look

March 15, 2016

behavior and ways to counter it with information on why to give. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=50771 Voluntary, Self-Regulatory, and Mandatory Disclosure of Oil and Gas Company Payments to Foreign... View Details
  • 23 May 2017
  • First Look

First Look at New Ideas and Research: May 23, 2017

Corporate Debt in Emerging Markets By: Alfaro, Laura, Gonzalo Asis, Anusha Chari, and Ugo Panizza Abstract—This paper documents a set of stylized facts about leverage and financial fragility in the nonfinancial corporate sector in... View Details
Keywords: Carmen Nobel
  • 27 Jan 2016
  • Research & Ideas

A Politician's Investment Portfolio Might Tip Off Corruption Potential

reporting requirements for US senators and representatives mandate the disclosure of all financial transactions in a given year, which allowed Minor to construct their risk preferences. Coupled with no... View Details
Keywords: by Roberta Holland
  • 09 Apr 2013
  • First Look

First Look: April 9

http://hbr.org/search/813144-PDF-ENG Harvard Business School Case 113-045 The Private Company Council Financial Accounting Foundation chairman Jack Brennan is under pressure from private-company interests to set up a new body-the Private... View Details
Keywords: Sean Silverthorne
  • 23 Apr 2013
  • First Look

First Look: April 23

financial crisis of 2008 laid bare the hidden network of relationships in corporate governance: who owes what to whom, who will stand by whom in times of crisis, what governs the provision of credit when no one seems to have credit. This... View Details
Keywords: Sean Silverthorne
  • January 2002 (Revised March 2004)
  • Case

Computer Associates International, Inc.

In late 2000, Computer Associates (CA) changed its business model and the way it recognized revenue, ostensibly to better serve its stakeholders. The new subscription-based license model offered customers greater flexibility. Clients could subscribe to any CA software... View Details
Keywords: Business Model; Valuation; Corporate Disclosure; Revenue Recognition; Corporate Governance; Technology Industry
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  • 01 Dec 2002
  • News

Bad Times for Business

investors, falsified information, and pretended to create value when value hadn't really been created. If inadequate disclosure rules were cracks in the financial infrastructure, options were the rocket fuel... View Details
Keywords: Garry Emmons
  • 18 Oct 2011
  • First Look

First Look: October 18

involuntarily closed for overdraft activity may have limited or no access to the formal banking system. In the period 2000 through 2005, there were approximately 30 million checking accounts reportedly closed for excessive overdrafting. Closure rates jointly reflect... View Details
Keywords: Sean Silverthorne
  • 16 Oct 2007
  • First Look

First Look: October 16, 2007

  Working PapersShamed and Able: How Firms Respond to Information Disclosure Authors:Aaron K. Chatterji and Michael W. Toffel. Abstract We apply institutional theory to explain how firms respond to information disclosure. Considering the... View Details
Keywords: Sean Silverthorne
  • 02 May 2008
  • What Do You Think?

What is the Future of State Capitalism?

Gupta comments, "Countries like India ... need investments in infrastructure .... Where does it get the money it needs? From the money owners. How does it matter who they are?" Could global financial markets accommodating state... View Details
Keywords: by Jim Heskett
  • 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
  • 02 Sep 2014
  • First Look

First Look: September 2

well-defined financial criteria. We suggest that this dynamic may have important implications for our understanding of the role of management in the modern, knowledge-based firm, and for the potential revival of manufacturing in the... View Details
Keywords: Sean Silverthorne
  • 12 Dec 2017
  • First Look

New Research and Ideas, December 12, 2017

information in the form of environmental, social, and governance (ESG) data. However, progress is contingent on collecting evidence regarding which sustainability disclosures are financially material. To... View Details
Keywords: Sean Silverthorne
  • 30 Sep 2015
  • Research & Ideas

Political Polarization: Why We All Just Can't Get Along

beliefs. This group was told the actual data on reciprocation rates from the previous rounds, then asked the same sequence of questions, including what percentage would prove trustworthy. The only real bump provided by the disclosure was... View Details
Keywords: by Roberta Holland; Financial Services; Financial Services
  • 09 Sep 2009
  • First Look

First Look: September 9

financial statement and MD&A disclosures are sufficiently informative about the risks associated with financial instruments. Purchase this case:... View Details
Keywords: Martha Lagace
  • 01 Dec 2010
  • News

Eight Join HBS Faculty

Management. After completing his doctorate, Serafeim accepted a teaching position at HBS, one of eight newcomers to join the faculty. Serafeim, an assistant professor in the Accounting & Management Unit, teaches the first-year course View Details
  • 07 Apr 2011
  • What Do You Think?

When Should the Public Sector Take Over in a Meltdown?

question actually 'Why'?" What is the public's role in a meltdown? What do you think? Original Article Over the past several years, we have witnessed a variety of "meltdowns," ranging from financial to nuclear. Although we... View Details
Keywords: by Jim Heskett; Energy; Utilities
  • 08 Oct 2010
  • What Do You Think?

Will Transparency in CEO Compensation Have Unintended Consequences?

Often the CEO is portrayed as 'the only person in the world who could do this job' You can thank the financial press for this mystique." In pointing out the futility of the effort, Rebecca West commented that "the current... View Details
Keywords: by Jim Heskett