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Show Results For
- All HBS Web
(606)
- People (2)
- News (89)
- Research (482)
- Multimedia (4)
- Faculty Publications (385)
- March 2017
- Article
Institutional Ownership and Corporate Tax Avoidance: New Evidence
By: Mozaffar N. Khan, Suraj Srinivasan and Liang Tan
We provide new evidence on the agency theory of corporate tax avoidance (Slemrod, 2004; Crocker and Slemrod, 2005; Chen and Chu, 2005) by showing that increases in institutional ownership are associated with increases in tax avoidance. Using the Russell index... View Details
Keywords: Tax Avoidance; Agency Costs; Institutional Ownership; Private Ownership; Crime and Corruption; Taxation; Agency Theory
Khan, Mozaffar N., Suraj Srinivasan, and Liang Tan. "Institutional Ownership and Corporate Tax Avoidance: New Evidence." Accounting Review 92, no. 2 (March 2017): 101–122.
- 08 Nov 2017
- Research & Ideas
Handgun Waiting Periods Prevent Hundreds of Homicides Each Year
iStockPhoto State laws that require people to wait a few days before purchasing firearms reduce gun-related homicides by 17 percent, new research shows. Waiting periods saved 750 lives per year in the 17 states that had such policies in 2014, according to the study... View Details
Keywords: by Dina Gerdeman
- Article
Corruption and Firms
By: Emanuele Colonnelli and Mounu Prem
We estimate the causal real economic effects of a randomized anti-corruption crackdown on local governments in Brazil using rich micro-data on corruption and firms. After anti-corruption audits, municipalities experience an increase in the number of firms concentrated... View Details
Colonnelli, Emanuele, and Mounu Prem. "Corruption and Firms." Review of Economic Studies 89, no. 2 (March 2022): 695–732.
- 2022
- Working Paper
The Need for Speed: The Impact of Capital Constraints on Strategic Misconduct
By: F. Christopher Eaglin
Under what conditions do firms engage in strategic misconduct? Why do they undertake actions that increase profitability yet break laws or violate strong norms often with costly consequences for public welfare? The strategic management literature offers two external... View Details
Keywords: Corporate Misconduct; Capital Constraints; Organizations; Crime and Corruption; Behavior; Situation or Environment; Capital
Eaglin, F. Christopher. "The Need for Speed: The Impact of Capital Constraints on Strategic Misconduct." Harvard Business School Working Paper, No. 22-056, February 2022.
- February 2012 (Revised December 2012)
- Supplement
Sino-Forest (B)
By: David F. Hawkins
Excerpts from a hedge fund's report accusing a Chinese bond company of using fraudulent financial statements. View Details
Keywords: Financial Statements; Crime and Corruption; Accounting Audits; Business Earnings; Financial Services Industry; China
Hawkins, David F. "Sino-Forest (B)." Harvard Business School Supplement 112-066, February 2012. (Revised December 2012.)
- 2002
- Chapter
Political and Economic Incentives during an Anti-Corruption Crackdown
By: Rafael Di Tella and Ernesto S. Schargrodsky
Di Tella, Rafael, and Ernesto S. Schargrodsky. "Political and Economic Incentives during an Anti-Corruption Crackdown." Chap. 7 in Corrupt Exchanges: Empirical Themes in the Politics and Political Economy of Corruption. Vol. 23, edited by Donatella della Porta and Susan Rose-Ackerman, 118–132. Interdisziplinäre Studien zu Recht und Staat. Baden-Baden: Nomos Verlagsgesellschaft, 2002.
- November 1993 (Revised January 2006)
- Supplement
Beech-Nut Nutrition Corporation (B)
By: Lynn S. Paine
Officials of the U.S. Food and Drug Administration (FDA) must decide whether to refer the Beech-Nut apple juice case to the Justice Department for criminal prosecution, and if so, whether to recommend prosecution of individual executives or of the company only. View Details
Paine, Lynn S. "Beech-Nut Nutrition Corporation (B)." Harvard Business School Supplement 394-103, November 1993. (Revised January 2006.)
- March 1984 (Revised October 2005)
- Case
James vs. United States
By: Henry B. Reiling
The U.S. Supreme Court reconsiders two basically inconsistent prior Supreme Court decisions, overrules one and states that illegally acquired income must be reported. View Details
Keywords: Courts and Trials; Crime and Corruption; Judgments; Taxation; Public Administration Industry; United States
Reiling, Henry B. "James vs. United States." Harvard Business School Case 284-073, March 1984. (Revised October 2005.)
- June 2002
- Case
"One Country, Two Systems"? Italy and the Mezzogiorno (B)
By: Bruce R. Scott and Jamie Matthews
In 1992, a corruption investigation and two assassinations created a crisis that prompted the Italian government to dispatch 7,000 troops to Sicily to "retake the island" from the Mafia. This case examines the crisis and the efforts of both the Italian state and the... View Details
Scott, Bruce R., and Jamie Matthews. "One Country, Two Systems"? Italy and the Mezzogiorno (B). Harvard Business School Case 702-097, June 2002.
- 03 Mar 2019
- Working Paper Summaries
Strict ID Laws Don’t Stop Voters: Evidence from a U.S. Nationwide Panel, 2008–2016
Keywords: by Enrico Cantoni and Vincent Pons
- December 1990 (Revised November 1992)
- Case
Anheuser-Busch and Campbell Taggart
In 1984, the SEC accused Paul Thayer and eight others of insider trading. Some of Thayer's inside information came from his position on the board of Anheuser-Busch, where he had learned about Busch's 1982 merger with Campbell Taggart before the merger was publicly... View Details
Keywords: Crime and Corruption; Ethics; Capital Markets; Manufacturing Industry; Food and Beverage Industry; United States
Sirri, Erik R. "Anheuser-Busch and Campbell Taggart." Harvard Business School Case 291-020, December 1990. (Revised November 1992.)
- December 2019 (Revised November 2023)
- Background Note
Legal Analysis: Insider Trading Liability
By: Trevor Fetter, Eugene F. Soltes and Grant Wahlquist
There are numerous restrictions against trading on material, nonpublic information (MNPI)—typically called “insider trading.” This note describes the limitations facing managers and investors as enforced civilly and criminally within the United States. View Details
Fetter, Trevor, Eugene F. Soltes, and Grant Wahlquist. "Legal Analysis: Insider Trading Liability." Harvard Business School Background Note 320-080, December 2019. (Revised November 2023.)
- 2012
- Chapter
Evidence from the Firm: A New Approach to Understanding Corruption
By: Shawn A. Cole and Anh Tran
Due to its clandestine nature, most of what we understand about corruption comes from survey evidence and self-reported perceptions of corruption: this limits both the range of questions that can be asked and the precision of answers that can be provided. This chapter... View Details
- September 1999 (Revised September 2011)
- Case
Caselets: Bribery and Extortion in International Business
"Caselets" present several examples of decisions involving bribery or take other actions that could be considered as corrupt. View Details
Wells, Louis T., Jr. "Caselets: Bribery and Extortion in International Business." Harvard Business School Case 700-055, September 1999. (Revised September 2011.)
- August 1994 (Revised December 1996)
- Case
Astra Sports, Inc. (B)
By: John A. Quelch
Astra executives meet to discuss their options with a Venezuelan company that, for seven years, manufactured and marketed athletic shoes under the Astra name without authorization from Astra. View Details
Keywords: Strategy; Crime and Corruption; Brands and Branding; Manufacturing Industry; Apparel and Accessories Industry; Sports Industry; Venezuela
Quelch, John A. "Astra Sports, Inc. (B)." Harvard Business School Case 595-008, August 1994. (Revised December 1996.)
- 27 May 2020
- Blog Post
Creating Unity and Belonging through Food and Dance: ‘EKTA’ at HBS
our classrooms, but those discussions failed to highlight the vibrant culture and the multitude of diverse subcultures that make India so special. As a result, I jumped at the first opportunity to share my culture with HBS. For the better part of my last semester, I... View Details
- 01 Dec 2020
- News
In the Zone
Practitioners Institute to share best practices and offer guidance to groups looking to adopt its approach to transforming neighborhoods battling poverty, poor health, underperforming schools, and high crime rates. Since 2005, HCZ has... View Details
- 01 Sep 2014
- News
Book Review: Getting Beyond Yes
and indeed very beautiful, it’s the story of ‘an almost perfect crime.’ Set in a monastery in the Quebec wilderness, Chief Inspector Gamache—one of my favorite detectives in crime fiction—is one of the few outsiders allowed in this... View Details
- 06 Dec 2017
- Working Paper Summaries
Does Financial Misconduct Affect the Future Compensation of Alumni Managers?
- August 2023
- Article
Anti-Corruption, Government Subsidies, and Innovation: Evidence from China
By: Lily Fang, Josh Lerner, Chaopeng Wu and Qi Zhang
We leverage an exogenous shock—the crackdown on corrupt Chinese officials beginning in 2012—and examine how the allocation of research subsidies and innovative outcomes were affected. We argue that the staggered removal of provincial heads on corruption charges during... View Details
Keywords: Government Subsidies; Research and Development; Innovation and Invention; Crime and Corruption; Government and Politics; China
Fang, Lily, Josh Lerner, Chaopeng Wu, and Qi Zhang. "Anti-Corruption, Government Subsidies, and Innovation: Evidence from China." Management Science 69, no. 8 (August 2023): 4363–4388.