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Show Results For
- All HBS Web
(472)
- News (36)
- Research (380)
- Events (1)
- Multimedia (2)
- Faculty Publications (186)
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- 28 Apr 2003
- Research & Ideas
Shareholders Key to Corporate Reform
directors' votes on key corporate resolutions in proxy statements. As Louis Brandeis said in his 1914 treatise Other People's Money, and How the Bankers Use It, "Sunlight is said to be the best of disinfectants.…But the View Details
- 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
- 30 Dec 2013
- Research & Ideas
Most Popular Articles of 2013
between a hospital's focus on both conformance and experiential dimensions of quality and their impact on financial and clinical outcomes. Imperfect Information, Patent Publication, and the Market for Ideas Hong Luo and a colleague study the effects of an important... View Details
Keywords: by Staff
- 23 May 2017
- First Look
First Look at New Ideas and Research: May 23, 2017
George Serafeim Abstract—We examine if, and under what conditions, disclosure of sustainability information identified as investor relevant by market-driven innovations in accounting standard setting is... View Details
Keywords: Carmen Nobel
- 11 Dec 2007
- First Look
First Look: December 11, 2007
ridiculed Babson's forecasting methods, which were informed by his belief, based on his reading of Isaac Newton, that economic "actions and reactions" (or depressions and expansions) would always be equal. But Babson was able to... View Details
Keywords: Martha Lagace
- 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
Kaplan, Robert S. "Accounting Scholarship That Advances Professional Knowledge and Practice." Accounting Review 86, no. 2 (March 2011): 367–383.
- 07 Apr 2011
- What Do You Think?
When Should the Public Sector Take Over in a Meltdown?
for just other private organizations, but for public entities all over the world. Clearly, the community of interest (and self-interest) extended far beyond Lehman Brothers and the US Government. Now we have the issue of who should control View Details
- 12 Aug 2002
- Research & Ideas
‘Let the Buyer Beware’ Doesn’t Protect Investors
language originally intended to inform an investor, which now protects the offerers. —D. Quinn Mills "While some analysts insist that Quattrone believed in honest research, others say he tried to bully them. `I'll have you out of... View Details
Keywords: by D. Quinn Mills
- 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
- 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
- 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
- 26 Aug 2014
- First Look
First Look: August 26
Publications August 2014 Management Science Smart People Ask for (My) Advice: Seeking Advice Boosts Perceptions of Competence By: Brooks, A.W., F. Gino, and M.E. Schweitzer Abstract—Although individuals can derive substantial benefits from exchanging View Details
Keywords: Sean Silverthorne
- 12 Aug 2008
- Op-Ed
Google-Yahoo Ad Deal is Bad for Online Advertising
are at http://www.benedelman.org/bio and http://www.benedelman.org/publications. Relevant disclosures appear on the final page of my testimony. Today the Committee considers the important question of Google's proposed purchase of certain... View Details
- 15 Nov 2004
- Research & Ideas
Solving the Health Care Conundrum
care delivery system. By focusing on greater value, the issues of who should be covered (access) and what should be covered will be easier to resolve. While policy changes to require informational disclosure... View Details
- 04 May 2007
- What Do You Think?
How Do Managers Think?
"The concept of people, be they patient or employee, holding back information either knowingly or just forgetting, is a problem that can kill a patient or a company." Others suggested important contrasts that they think make... View Details
Keywords: by Jim Heskett
- 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
- 05 Aug 2002
- Research & Ideas
Five questions for Regina E. Herzlinger
government agency to require disclosure of performance metrics of insurers and providers and to regulate their probity and solvency. People cannot shop in the absence of information and, in my view,... View Details
Keywords: by Martha Lagace
- 11 Oct 2022
- Research & Ideas
Shrinking the Racial Wealth Gap, One Mortgage at a Time
is required,” Sunderam says. That type of “soft” information can make a difference for loans that require human discretion—applications that the automated system sends back for further analysis by a loan officer. Minority loan officers... View Details
- 27 Mar 2007
- First Look
First Look: March 27, 2007
prospective buyers may be necessary to facilitate the sale. Such disclosures can, of course, be protected in principle through a confidentiality contract which gives the seller the right to sue for unauthorized use of the disclosed View Details
Keywords: Martha Lagace