Publications

February 2004 (Revised April 2004)
Case

Financial Reporting in the Catholic Church

The Catholic Church is a large and complex international organization with several layers of management spread across a diverse range of services and geographical areas. Creating a coherent and manageable communication strategy for is a challenging task that requires... View Details

Keywords: Corporate Disclosure; Religion; Financial Reporting; Organizational Culture; Communication Strategy

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February 2006 (Revised November 2006)
Background Note

The Sarbanes-Oxley Act: Details and Evaluation

By: Susan L. Kulp and David Lane

Presents details related to Sarbanes-Oxley, with special emphasis on Section 404. View Details

Keywords: Government Legislation; Corporate Disclosure; United States

13 Mar 2018
First Look

March 13, 2018

Consequences of Mandatory Corporate Sustainability Reporting By: Ioannou, Ioannis, and George Serafeim Abstract—A key aspect of the governance process inside organizations and markets is the measurement and View Details

Keywords: Sean Silverthorne

Winter 2013
Article

Fear of Rejection? Tiered Certification and Transparency

By: Emmanuel Farhi, Josh Lerner and Jean Tirole

The sub-prime crisis has shone a harsh spotlight on the practices of securities underwriters, which provided too many complex securities that proved to ultimately have little value. This uproar calls attention to the fact that the literature on intermediaries has... View Details

Keywords: Debt Securities; Corporate Disclosure; Corporate Governance

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13 Apr 2020
Working Paper Summaries

The Bulletproof Glass Effect: When Privacy Notices Backfire

Keywords: by Aaron R. Brough, David A. Norton, and Leslie John

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

06 Jan 2003
Research & Ideas

Why Expensing Options Doesn’t Solve the Problem

It is fascinating to observe pundit after pundit come down strongly on the side of expensing stock options in the reported financial statements, as if that were the silver bullet for combating corporate malfeasance and resolving all our... View Details

Keywords: by William Sahlman

24 May 2004
Research & Ideas

When Reputation Trumps Regulation

U.S.-listed foreign firm. Siegel collects evidence from a core sample of Mexican firms to show that some insiders from foreign-listed firms exploit this lax enforcement and run off with the firm's assets with impunity, while others learn to reap the market rewards of a... View Details

Keywords: by Ann Cullen

June 2013
Teaching Plan

The K-Dow Petrochemicals Joint Venture

By: Guhan Subramanian and Charlotte Krontiris

This case follows a two-part deal involving Dow Chemicals: Dow's ill-fated joint venture with the Kuwait Petroleum Corporation, the failure of which nearly scuttled Dow's simultaneous acquisition of Rohm & Haas. Focusing on Dow CEO Andrew Liveris, this case examines... View Details

Keywords: Dow Chemicals; Kuwait; Financial Crisis; Negotiation Process; Joint Ventures; Corporate Disclosure; Acquisition; Chemical Industry; Kuwait

July 2006 (Revised March 2008)
Case

Changan Automobile Co., Ltd.

By: Dennis Campbell and Donglin Xia

Chairman Yin Jiaxu must communicate that the company's extraordinary reported performance in 2002 reflects Changan's unique strategy within the competitive dynamics of China's automobile industry. Changan's 2002 annual report demonstrated an extraordinary level of... View Details

Keywords: Financial Reporting; Ethics; Corporate Disclosure; Media; Business and Shareholder Relations; Auto Industry; China

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June 2008 (Revised January 2012)
Background Note

Solving a Problem or Sounding the Alarm? Guidelines on Blowing the Whistle

By: Lynn S. Paine and Lara Adamsons

Many of us will at some point in our professional lives encounter situations involving what we believe to be wrongful or injurious activities that may cause harm to innocent parties, our company, or the public. It may be necessary to bring the matter to the attention... View Details

Keywords: Crime and Corruption; Ethics; Corporate Disclosure; Business Processes; Behavior

March 2024
Teaching Note

SolarWinds Confronts SUNBURST

By: Frank Nagle and David Lane

Teaching Note for HBS Case Nos. 723-357 & 723-368. View Details

Keywords: Cybersecurity; Corporate Disclosure; Crisis Management; Information Technology Industry; United States

18 Jun 2007
Op-Ed

Leveling the Executive Options Playing Field

Harvard Business School professor Mihir A. Desai argues that investors and regulators are served poorly by the U.S. corporate financial reporting system, which allows companies to declare different profit figures to the IRS than they... View Details

Keywords: by Mihir Desai

September 2004 (Revised September 2006)
Case

Harley-Davidson, Inc.: Motorcycle Manufacturer or Financing Company?

Harley-Davidson manufactures and sells motorcycles. It also provides financing for retail purchases and dealer stock. Although Harley's performance has been very strong, analysts and the press have questioned its use of a special-purpose entity to sell securities... View Details

Keywords: Business Model; Business or Company Management; Corporate Disclosure; Financial Strategy; Manufacturing Industry; Financial Services Industry; Motorcycle Industry; Retail Industry