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  • 15 Aug 2006
  • First Look

First Look: August 15, 2006

institutions that accompany it (e.g., financial disclosure rules, investor protections, etc.) allows corporations to rely less on connections to banks. There are two specific hypotheses tested in this work. First, given the development of... View Details
Keywords: Sean Silverthorne
  • 15 Jan 2013
  • First Look

First Look: January 15

Much of the success of microfinance has been attributed to attempts to overcome the challenges of information asymmetries in uncollateralized lending. However, very little is known about the optimal contract structure of these loans, and... View Details
Keywords: Sean Silverthorne
  • 13 Mar 2018
  • First Look

March 13, 2018

sustainability disclosure regulations on firms’ disclosure practices and valuations. Specifically, we explore the implications of regulations mandating the disclosure of... View Details
Keywords: Sean Silverthorne
  • 03 Dec 2008
  • What Do You Think?

Can Housing and Credit be “Nudged” Back to Health?

(in the absence of action) that do not penalize individuals, limiting choices to those that are more comprehensible, taxing detrimental choices, and providing full disclosure to better inform... View Details
Keywords: by Jim Heskett
  • 03 Sep 2020
  • Op-Ed

Why American Health Care Needs Its Own SEC

Employers, insurers, taxpayers, and individual consumers pay widely varying prices for treatments, medical technology, and for digital information of fluctuating quality. One patient may receive a small charge for a treatment, while... View Details
Keywords: by Regina E. Herzlinger; Health
  • 10 Dec 2012
  • Research & Ideas

Why We Blab Our Intimate Secrets on Facebook

Harvard Business School. "There seemed to be a constant need for people to give status updates on what they were doing. It was very bizarre to me." John's curiosity led to a raft of collaborative research about information View Details
Keywords: by Carmen Nobel
  • 24 Sep 2019
  • Research & Ideas

Do National Security Secrets Hold Back National Innovation?

discovered that this compulsory secrecy program was in place during the war, and after the war it transitioned to a peacetime policy that persists to this day,” Gross says. “Everybody in the system benefits from being able to access View Details
Keywords: by Kristen Senz
  • 08 Oct 2010
  • What Do You Think?

Will Transparency in CEO Compensation Have Unintended Consequences?

effect the information will support and raise current levels." Guy Higgins commented, "Recall that CEO compensation began to balloon only when the CEOs could see each other's comp packages and began thinking, 'I'm better than... View Details
Keywords: by Jim Heskett
  • 18 Jun 2007
  • Op-Ed

Leveling the Executive Options Playing Field

treatment of corporate income appears to make the United States somewhat anomalous by international standards. By itself, this international experience is informative but hardly decisive as the United States may choose quite different... View Details
Keywords: by Mihir Desai
  • 06 Feb 2006
  • What Do You Think?

Should CEOs of Public Companies Offer Earnings Guidance?

practice of providing detailed information about the company's "quarterly standings, stock prices, new acquisitions, etc.," concludes that "anyone who has stock or investments in a public company should be privileged to... View Details
Keywords: by James Heskett; Financial Services
  • September 2024 (Revised March 2025)
  • Supplement

Wemade: (Re)Establishing Trust in Blockchain Games (B)

By: Jung Koo Kang, Charles C.Y. Wang, David Allen and Kwangmoon So
This supplement reviews Wemade's efforts to rebuild confidence in its business after its WEMIX coin was delisted from the major South Korean cryptocurrency exchanges on December 8, 2022. It outlines Wemade's strategy of transparency, which included partnerships with... View Details
Keywords: Blockchain; Cryptocurrency; Crypto Economy; Accounting; Financial Reporting; Revenue Recognition; Games, Gaming, and Gambling; Corporate Disclosure; Information Technology; Financial Markets; Governance; Accounting Industry; Video Game Industry; South Korea
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  • 15 Dec 2014
  • Research & Ideas

Deconstructing the Price Tag

consumers tend to value the product more." Mohan is an author of the paper Lifting the Veil: The Benefits of Cost Transparency, written with HBS assistant professors Ryan W. Buell and Leslie K. John. Intimate Disclosure Since cost... View Details
Keywords: by Dina Gerdeman; Retail
  • 16 Jul 2013
  • First Look

First Look: July 16

networks of personal relationships: 1) Change agents who were central in the organization's informal network had a clear advantage, regardless of their position in the formal hierarchy. 2) People who bridged disconnected groups or... View Details
Keywords: Anna Secino
  • 02 Dec 2013
  • Research & Ideas

Companies Choreograph Earnings Calls to Hide Bad News

quarter earlier.) Despite disclosure legislation such as Sarbanes-Oxley designed to ensure a transparent, level playing field, Cohen says that casting calls are a subtle but important way that companies influence the View Details
Keywords: by Julia Hanna; Financial Services
  • 06 Dec 2011
  • First Look

First Look: Dec. 6

results of additional tests are consistent with the risk of expropriation being a barrier to information disclosure about firm performance. In contrast, we find no evidence that View Details
Keywords: Sean Silverthorne
  • 25 Oct 2011
  • First Look

First Look: October 25

factors associated with suppliers being especially willing to share this information with buyers, focusing on attributes of the buyers seeking this information and of the suppliers being asked to provide it.... View Details
Keywords: Sean Silverthorne
  • March 2011
  • Article

Accounting Scholarship That Advances Professional Knowledge and Practice

By: Robert S. Kaplan
Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and... View Details
Keywords: Corporate Disclosure; Asset Pricing; Risk Management; Surveys; Capital Markets; Measurement and Metrics; Valuation; Fair Value Accounting; Management Analysis, Tools, and Techniques; Financial Reporting
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  • 30 Nov 2016
  • Op-Ed

Where Could More Regulation Help Small Businesses? Online Lending.

players tend to offer. The problem is that lending to small businesses falls through the regulatory cracks, specifically on borrower protections. As a case in point, safeguards such as the Truth in Lending Act afford consumers standardized View Details
Keywords: by Karen Mills and Brayden McCarthy; Financial Services
  • 05 Jun 2007
  • First Look

First Look: June 5, 2007

their first private equity fund. Purchase this case: http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=207067 Bankinter: Deploying the Mortgage Simulator to the Branches Harvard Business School Case 107-070 Describes how Bankinter, a mid-sized Spanish... View Details
Keywords: Martha Lagace
  • 01 Sep 2009
  • First Look

First Look: September 1

considerations guiding financial reporting. Financial reports produced under the positive theory of GAAP would also generate information useful for equity valuation, but equity valuation is not predicted to be the primary objective... View Details
Keywords: Martha Lagace

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