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Show Results For
- All HBS Web
(1,006)
- News (112)
- Research (775)
- Events (2)
- Multimedia (6)
- Faculty Publications (346)
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- Research Summary
Overview
My academic research centers on uncovering and closing gaps between the theory and reality of tax policy. My main contribution has been to identify and address a mismatch between the goals for taxation typically assumed in theory and the goals the public and... View Details
- 06 Apr 2010
- First Look
First Look: April 6
standard deviation increase in the divergence increases the average loan spread by approximately 18%, or 35 basis points. The effect of the excess control rights on the cost of bank debt is more pronounced when the borrowing firm is... View Details
Keywords: Martha Lagace
- 16 Dec 2019
- Research & Ideas
Taking on the Taboos That Keep Women Out of India's Workforce
bank account was opened in the name of the woman in the household; the second included an account and basic training in banking; the third included an account and direct... View Details
Keywords: by Julia Hanna
- 07 Feb 2023
- Research & Ideas
Supervisor of Sandwiches? More Companies Inflate Titles to Avoid Extra Pay
of getting hit by a lawsuit and facing enforcement action by federal labor regulators. “The firms have an incentive—and a very real incentive—to put you just over the line,” Cohen says. Fixing the problem Looking ahead, one solution would be an overhaul of the New... View Details
Keywords: by Scott Van Voorhis
- 31 Mar 2009
- First Look
First Look: March 31, 2009
http://www.hbs.edu/research/pdf/09-101.pdf Does Public Ownership of Equity Improve Earnings Quality? Authors:Dan Givoly, Carla Hayn, and Sharon P. Katz Abstract We compare the quality of accounting numbers produced by two types of public... View Details
Keywords: Martha Lagace
- 29 May 2018
- First Look
New Research and Ideas, May 29, 2018
Case 118-030 JetBlue: Relevant Sustainability Leadership In 2017, JetBlue, the airline founded on the mission to “bring humanity back to air travel,” became one of the first companies to report performance according to the Sustainability View Details
Keywords: Dina Gerdeman
- 12 Jul 2011
- First Look
First Look: July 12
Harmonization Author:Karthik Ramanna Abstract The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance... View Details
Keywords: Carmen Nobel
- 21 Jul 2021
- Research & Ideas
What Does an ESG Score Really Say About a Company?
Receiving more information can clarify the complex, but not when it comes to environmental, social, and governance (ESG) scores. A recent study shows that the more information a company discloses about its ESG practices, the more rating agencies disagree on how well... View Details
Keywords: by Kristen Senz
- 24 Feb 2022
- Op-Ed
Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC
institutions within individual and community networks. But they have not done so to date. Enter the SEC One novel way to assure that independent hospitals create network plans is to harness a new accounting standard, as specified by the... View Details
- 27 Jun 2016
- Research & Ideas
These Management Practices, Like Certain Technologies, Boost Company Performance
firms in the bottom 25 percent. In fact, by comparing the management numbers to other factors, the researchers determined that worldwide, quality of management accounted for a whopping 30 percent of the differences in productivity across... View Details
Keywords: by Michael Blanding
- 18 Jul 2022
- Research & Ideas
After the 'Crypto Crash,' What's Next for Digital Currencies?
precisely what they are—to information that would help people make assessments about which markets they want to be in and how much risk they’re taking on. Highlight it in the same way that we provide information about other asset classes and products. There aren’t... View Details
- 20 Apr 2011
- Research & Ideas
Blind Spots: We’re Not as Ethical as We Think
without anyone realizing that they are doing anything wrong. Q: What is motivational blindness? A: Motivational blindness is the tendency to not notice the unethical actions of others when it is against our own best interests to notice—such as auditors who fail to... View Details
Keywords: by Sean Silverthorne
- 28 Feb 2022
- Research & Ideas
How Racial Bias Taints Customer Service: Evidence from 6,000 Hotels
the accounts were chosen to suggest a sender’s gender, race, and education. Examples include LaToya Washington, which was meant to signal a Black sender, Brad Anderson to indicate a white sender, and Mei Chen to represent an Asian sender.... View Details
Keywords: by Pamela Reynolds
- 16 Feb 2023
- HBS Case
ESG Activists Met the Moment at ExxonMobil, But Did They Succeed?
The impact-investment hedge fund Engine No. 1 made a big splash in May 2021 when it managed to get three nominees elected to the ExxonMobil board of directors. It was an open effort to prod the oil giant toward renewable energy and test whether activist investing could... View Details
- 17 Apr 2022
- Book
How to Avoid the 'Ethical Slide' That Leads Companies Astray
promotional talking points for companies. Rather, they’ve become crucial for a corporation’s success. As the authors write, “Organizations and societies with high ethical standards tend to flourish, while those with weak ethics often... View Details
Keywords: by Lane Lambert
- 25 Nov 2019
- Research & Ideas
When Your Passion Works Against You
entrepreneurs who came across as passionate about their projects received more offers. In fact, just a slight increase (one standard deviation) in how much passion the entrepreneur expressed created a 40 percent boost in the likelihood... View Details
Keywords: by Dina Gerdeman
- 23 Apr 2019
- First Look
New Research and Ideas, April 23, 2019
https://www.hbs.edu/faculty/Pages/item.aspx?num=55999 forthcoming Journal of Accounting Research The Role of Gatekeepers in Capital Markets By: Srinivasan, Suraj, and Sugata Roychowdhury Abstract—Gatekeepers in financial markets have the... View Details
Keywords: Dina Gerdeman
- 10 Mar 2015
- First Look
First Look: March 10
with data about the relative importance of courses and (2) to provide faculty with information about how to improve the curriculum and best advise students. The most salient result is that students were strongly advised to study View Details
Keywords: Carmen Nobel
- 02 Apr 2019
- First Look
New Research and Ideas, April 2, 2019
(HMM12). The revamped software would be hosted exclusively on HBP’s server rather than on its clients’ servers, allowing updates to take place continuously. Given the change, accounting standards required... View Details
Keywords: Dina Gerdeman
- 30 May 2024
- Research & Ideas
Racial Bias Might Be Infecting Patient Portals. Can AI Help?
system and the patients they care for.” The study’s analyses carefully accounted for the recipient practice of the messages and patient characteristics such as age, ZIP code of residence, health status, insurance provider, and preferred... View Details