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  • 31 May 2017
  • Working Paper Summaries

Stock Price Synchronicity and Material Sustainability Information

Keywords: by Jody Grewal, Clarissa Hauptmann, and George Serafeim; Accounting; Financial Services
  • 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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  • January 2002 (Revised March 2004)
  • Case

Computer Associates International, Inc.

In late 2000, Computer Associates (CA) changed its business model and the way it recognized revenue, ostensibly to better serve its stakeholders. The new subscription-based license model offered customers greater flexibility. Clients could subscribe to any CA software... View Details
Keywords: Business Model; Valuation; Corporate Disclosure; Revenue Recognition; Corporate Governance; Technology Industry
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  • 28 Aug 2018
  • First Look

New Research and Ideas, August 28, 2018

scant direct empirical research on how human interaction patterns change as a result of these architectural changes. In two intervention-based field studies of corporate headquarters transitioning to more open office spaces, we... View Details
Keywords: Dina Gerdeman
  • 11 Aug 2017
  • Working Paper Summaries

Rethinking Measurement of Pay Disparity and Its Relation to Firm Performance

Keywords: by Ethan Rouen
  • 01 Dec 2002
  • News

Bad Times for Business

Below are outtakes from the faculty roundtable discussion on the crisis in corporate America (“Bad Times for Business,” December 2002). For more information about the research and academic activities of the roundtable participants, or any... View Details
  • 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
  • 2010
  • Working Paper

Advertising Disclosures: Measuring Labeling Alternatives in Internet Search Engines

By: Benjamin Edelman and Duncan S. Gilchrist
In an online experiment, we measure users' interactions with search engines, both in standard configurations and in modified versions with clearer labels identifying search engine advertisements. In particular, for a random subset of users, we change "Sponsored links"... View Details
Keywords: Online Advertising; Interactive Communication; Corporate Disclosure; Labels; Marketing Strategy; Consumer Behavior; Internet; Search Technology
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  • 24 Dec 2013
  • First Look

First Look: December 24

We contribute to institutional theory by identifying selective disclosure as a corporate symbolic strategy and by revealing how scrutiny and norms limit this symbolic behavior. Download working paper:... View Details
Keywords: Carmen Nobel
  • 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
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  • 12 Dec 2017
  • First Look

New Research and Ideas, December 12, 2017

https://www.hbs.edu/faculty/Pages/item.aspx?num=53593 Material Sustainability Information and Stock Price Informativeness By: Grewal, Jody, Clarissa Hauptmann, and George Serafeim Abstract—As part of the SEC’s revision of Regulation S-K, many investors proposed the... View Details
Keywords: Sean Silverthorne
  • 18 Jun 2013
  • First Look

First Look: June 18

wage comparisons affect firm policies on executive pay? This paper explores that question using a 1992 SEC proxy disclosure rule that mandated increased disclosure of executive pay. We argue that this rule... View Details
Keywords: Anna Secino
  • July 2014
  • Article

Accounting for Crises

By: Venky Nagar and Gwen Yu
We provide among the first empirical evidence consistent with recent macro global-game crisis models, which show that the precision of public signals can coordinate crises (e.g., Angeletos and Werning, 2006; Morris and Shin, 2002, 2003). In these models,... View Details
Keywords: Corporate Disclosure; Mathematical Methods; Game Theory; Financial Markets; Forecasting and Prediction; Accounting; Financial Crisis
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  • 01 Jun 2003
  • News

Bottom-Line Discrepancies

and the Economy, Desai examines the relationship between book and tax income for U.S. corporations over the last two decades. In the past, the discrepancy between book and tax income was associated with different treatments of... View Details
Keywords: Publishing Industries (except Internet); Information
  • 2010
  • Working Paper

The Many Faces of Nonprofit Accountability

By: Alnoor Ebrahim
What does it mean for a nonprofit organization to be accountable? Nonprofit leaders tend to pay attention to accountability once a problem of trust arises—a scandal in the sector or in their own organization, questions from citizens or donors who want to know if their... View Details
Keywords: Corporate Accountability; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Leadership; Mission and Purpose; Performance Evaluation; Nonprofit Organizations; Business Strategy
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  • December 1999
  • Case

Brierley Investments Limited

By: Paul M. Healy
Brierley's is an investment company that has performed poorly in the New Zealand market. Management has prepared a report of the intrinsic value of the company's investments. View Details
Keywords: Valuation; Corporate Disclosure; Financial Strategy; Management Analysis, Tools, and Techniques; Performance Evaluation; Investment; Business Strategy; Financial Services Industry; New Zealand
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  • 24 Jul 2012
  • First Look

First Look: July 24

  PublicationsThe Need for Sector-Specific Materiality and Sustainability Reporting Standards Authors:Robert G. Eccles, Jr., Michael P. Krzus, Jean Rogers, and George Serafeim Publication:Journal of Applied Corporate Finance (forthcoming)... View Details
Keywords: Sean Silverthorne
  • November 2010 (Revised April 2011)
  • Case

Google and Earnings Guidance

By: Francois Brochet and David Kiron
The case explores Google's communication strategy with Wall Street analysts. In particular, the case focuses on Google's commitment to a no-guidance policy and provides an overview of guidance practice among major U.S. companies. View Details
Keywords: Business Earnings; Communication Strategy; Capital Markets; Corporate Disclosure; Corporate Governance; Business and Shareholder Relations; United States
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  • May 2012
  • Supplement

Columbia's Final Mission (Abridged) (B)

By: Amy C. Edmondson and Kerry Herman
Keywords: Cognitive Biases; Teams; Organizational Learning; Ambiguous Threat; Risk and Uncertainty; Organizational Change and Adaptation; Leadership; Corporate Disclosure; Groups and Teams; Decision Making; Organizational Culture; Public Administration Industry; Aerospace Industry
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  • 11 Aug 2009
  • First Look

First Look: August 11, 2009

insiders strategically sell shares prior to the disclosure of goodwill impairment losses. We provide evidence that insiders of goodwill impairment firms engage in abnormal selling of their shares quarters prior to the announcement of such... View Details
Keywords: Martha Lagace