Filter Results:
(378)
Show Results For
- All HBS Web
(468)
- News (33)
- Research (378)
- Events (1)
- Multimedia (2)
- Faculty Publications (184)
Show Results For
- All HBS Web
(468)
- News (33)
- Research (378)
- Events (1)
- Multimedia (2)
- Faculty Publications (184)
Sort by
- 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
- 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.
- 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
- 14 Dec 2011
- Research & Ideas
The New Measures for Improving Nonprofit Performance
today in the nonprofit sector. Back then, our clients were being asked to make significant investments in IT, so of course they asked, what's my return? As a result I got very engaged in how one collects and presents information to show... View Details
Keywords: by Julia Hanna
- 28 Aug 2012
- First Look
First Look: August 28
likely attributable to improvements in comparability (i.e., better precision of across-firm information) than to changes in information quality specific to the firm (i.e., core information quality). If IFRS... View Details
Keywords: Sean Silverthorne
- 02 Feb 2010
- First Look
First Look: Feb. 2
"treated" with electronic monitoring is 13% (40% lower). We convince ourselves that the estimates are causal using peculiarities of the Argentine setting. For example, we have almost as much information as the judges have when... 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
- 03 Apr 2019
- Book
Fintech's Game-Changing Opportunities for Small Business
agencies overseeing banks and lending, yet issues relevant to small-business lending—such as disclosure rules—have often fallen through the cracks. For example, if you are a consumer and you buy a truck, all costs and financing fees must... View Details
- 22 May 2012
- First Look
First Look: May 22
better access to finance can be attributed to a) reduced agency costs due to enhanced stakeholder engagement and b) reduced informational asymmetry due to increased transparency. Using a large cross-section of firms, we find that firms... 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
- 11 Sep 2018
- First Look
New Research and Ideas, September 11, 2018
“ancient quest to measure.” Specific discontinuities in the practice of information science are identified that, the paper argues, have large consequences for the social order. The infrastructure that runs on big data is described as... View Details
Keywords: Dina Gerdeman
- 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
- 17 Sep 2013
- First Look
First Look: September 17
until allowance, 18-month publication shortens the time to licensing. Overall, for inventors that choose to license, 18-month publication accelerates licensing by 8.5 months on average. We conclude that information View Details
Keywords: Sean Silverthorne
- 28 Jul 2015
- First Look
First Look: July 28, 2015
country-level factors that limit firms' use of selective disclosure by intensifying scrutiny on them and by diffusing global norms to their headquarters countries. We test our hypotheses using a novel panel dataset of 4,750 public... View Details
Keywords: Carmen Nobel
- 22 Sep 2014
- Op-Ed
Online Banks Fill Funding Needs for Small Business
tested if incumbent players decide to target the market gaps and new approaches themselves. Traditional large banks and credit card companies have access to three types of assets that could make them important players. First they have millions of small business... View Details
- 15 Nov 2011
- First Look
First Look: November 15
sustainability, and top executive incentives are more likely to be a function of sustainability metrics. Moreover, they are more likely to have organized procedures for stakeholder engagement, to be more long-term oriented, and to exhibit better measurement and View Details
Keywords: Sean Silverthorne
- 18 Mar 2014
- First Look
First Look: March 18
the ratings. Our tests examine whether these forms of disclosure reflect firms' real efforts to combat corruption or are cheap talk. We find that the ratings are related to enforcement and monitoring, country and industry corruption risk,... View Details
Keywords: Sean Silverthorne
- 08 Dec 2015
- First Look
December 8, 2015
Regulate Companies like Airbnb and Uber? By: Edelman, Benjamin G., and Damien Geradin Abstract—New software platforms use modern information technology, including full-featured web sites and mobile apps, to allow service providers and... View Details
Keywords: Sean Silverthorne
- 21 Jul 2009
- First Look
First Look: July 21
rating agencies. We use the rise of a third ratings agency to examine competition and reputation. Consistent with Klein and Leffler (1981), competition leads to lower quality in the ratings market: the incumbent agencies produce more issuer friendly and less View Details
Keywords: Martha Lagace