Corporate Disclosure - Publications - Faculty & Research

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

03 Sep 2020
Op-Ed

Why American Health Care Needs Its Own SEC

in-network and out-of-network providers, and disclose consumers’ cost-sharing liability. Hospitals and insurers lost their lawsuit to block these rules from coming into effect, but say they will appeal. Their lobbying clout is powerful enough to defer or weaken... View Details

Keywords: by Regina E. Herzlinger; Health

05 Mar 2019
First Look

New Research and Ideas, March 5, 2019

refers to corporate leaders speaking out on social and environmental policy issues not directly related to their company’s core business. Distinct from nonmarket strategy and traditional corporate social... View Details

Keywords: Dina Gerdeman

23 Feb 2016
First Look

February 23, 2016

Hong Luo Abstract— In this paper, we study the effect of invention disclosure through patent publication on the market for ideas. We do so by analyzing the effects of the American Inventor's Protection Act of 1999 (AIPA)—which required... View Details

Keywords: Sean Silverthorne

07 Apr 2011
What Do You Think?

When Should the Public Sector Take Over in a Meltdown?

meltdown is. As Philippe Gouamba puts it, "Is it a partial collapse or a total collapse? What is at risk in this collapse; is it human lives, corporate capital or national pride?" Having asked these questions, he opts for... View Details

Keywords: by Jim Heskett; Energy; Utilities

02 May 2008
What Do You Think?

What is the Future of State Capitalism?

that, according to an estimate by the American Enterprise Institute, economies of countries with authoritarian regimes have grown faster over the past ten years than economies of the most politically free countries? Whatever happened to the fears just a few short years... View Details

Keywords: by Jim Heskett

June 2024 (Revised December 2024)
Case

Climate Governance at Linde plc (A)

By: Lynn S. Paine, Suraj Srinivasan, Emilie Billaud and Vincent Dessain

In July 2023, the Linde plc board of directors' sustainability committee convened in London to review the company's environmental performance, with a focus on decarbonization and clean energy. Linde was the world's largest industrial gas supplier, with a workforce of... View Details

Keywords: Climate Change; Environmental Sustainability; Green Technology; Multinational Firms and Management; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governing and Advisory Boards; Compensation and Benefits; Innovation Strategy; Leading Change; Goals and Objectives; Business and Shareholder Relations; Chemical Industry; United States; Germany; Europe; North America; London

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27 Mar 2007
First Look

First Look: March 27, 2007

microprocessor industry in new directions. However, in 2006 it was not clear whether Opteron's success in the server segment would translate into success in other microprocessor segments, notably corporate desktop and laptop, and whether... View Details

Keywords: Martha Lagace

06 Nov 2012
First Look

First Look: November 6

information and of the suppliers being asked to provide it. We test our hypotheses using data from the Carbon Disclosure Project's Supply Chain Program, a collaboration of multinational corporations... View Details

Keywords: Sean Silverthorne

03 Apr 2006
Research & Ideas

The Competitive Advantage of Global Finance

corporate profits attributable to foreign operations has escalated from 5 percent in the 1960s to 30 percent today. Second, multinational firms, once characterized as a web of autonomous subsidiaries serving local markets, are more likely... View Details

Keywords: by Sean Silverthorne; Financial Services

06 Dec 2011
First Look

First Look: Dec. 6

results of additional tests are consistent with the risk of expropriation being a barrier to information disclosure about firm performance. In contrast, we find no evidence that disclosure of government... View Details

Keywords: Sean Silverthorne

September 2024 (Revised March 2025)
Supplement

Wemade: (Re)Establishing Trust in Blockchain Games (B)

By: Jung Koo Kang, Charles C.Y. Wang, David Allen and Kwangmoon So

This supplement reviews Wemade's efforts to rebuild confidence in its business after its WEMIX coin was delisted from the major South Korean cryptocurrency exchanges on December 8, 2022. It outlines Wemade's strategy of transparency, which included partnerships with... View Details

Keywords: Blockchain; Cryptocurrency; Crypto Economy; Accounting; Financial Reporting; Revenue Recognition; Games, Gaming, and Gambling; Corporate Disclosure; Information Technology; Financial Markets; Governance; Accounting Industry; Video Game Industry; South Korea

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January 2004
Case

Bob Holgrom and the Buyout of the Carlson Division

By: Thomas R. Piper

The head of the Carlson Division stands to benefit substantially in financial terms if a private equity firm wins the bid for the division. The division is in the early stages of a performance turnaround, with only three quarters of profit improvement and no audited... View Details

Keywords: Private Equity; Leveraged Buyouts; Corporate Disclosure; Ethics; Financial Reporting; Laws and Statutes; Performance Improvement

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18 Oct 2011
First Look

First Look: October 18

implication of this view holds that the prevalence of corporate chain restaurants affects the sociological character of communities, as many activists, popular-based movements, and theorists contend. The analysis we report here seeks to... View Details

Keywords: Sean Silverthorne

January 2010
Teaching Note

IFRS in China (TN)

By: Karthik Ramanna

Teaching Note for [110037]. View Details

Keywords: Planning; Adoption; State Ownership; Corporate Disclosure; Interests; Economic Growth; Financial Reporting; Standards; Governing Rules, Regulations, and Reforms; Power and Influence; China

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18 Mar 2014
First Look

First Look: March 18

https://www.hbs.edu/faculty/Pages/item.aspx?num=46779 Working Papers An Analysis of Firms' Self-Reported Anticorruption Efforts By: Healy, Paul M., and George Serafeim Abstract—We use Transparency International's ratings of self-reported anticorruption efforts for 480... View Details

Keywords: Sean Silverthorne

06 May 2014
First Look

First Look: May 6

August 2013 Management Science The Impact of Corporate Sustainability on Organizational Processes and Performance By: Eccles, Robert G., Ioannis Ioannou, and George Serafeim Abstract—We investigate the effect of View Details

Keywords: Sean Silverthorne

06 Feb 2006
Research & Ideas

Sorting Out the Patent Craze

explain a little bit about your research in this area? Josh Lerner: By the end of World War II, the corporate research laboratory model was widely adopted in the United States. A corporation would have a... View Details

Keywords: by Sara Grant; Technology

30 Sep 2015
Research & Ideas

Political Polarization: Why We All Just Can't Get Along

beliefs. This group was told the actual data on reciprocation rates from the previous rounds, then asked the same sequence of questions, including what percentage would prove trustworthy. The only real bump provided by the disclosure was... View Details

Keywords: by Roberta Holland; Banking; Financial Services

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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