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  • 29 Jan 2007
  • Research & Ideas

The Business Press Is a Watchdog that Bites

work. Martha Lagace: Why study the press? Why is it important to understand its role? Gregory Miller: I first ran across this question in the classroom when I was teaching cases on standard accounting issues... View Details
Keywords: by Martha Lagace; Journalism & News; Publishing
  • April 2003
  • Article

The Role of Wages and Auditing during a Crackdown on Corruption in the City of Buenos Aires

By: Rafael Di Tella and Ernesto Schargrodsky
We study the prices paid for basic inputs during a crackdown on corruption in the public hospitals of the city of Buenos Aires, Argentina, during 1996 97. We find a well-defined, negative effect on the measures used to capture corruption. Prices paid by hospitals for... View Details
Keywords: Crime and Corruption; Compensation and Benefits; Accounting Audits; Buenos Aires
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  • 23 Jun 2023
  • HBS Case

This Company Lets Employees Take Charge—Even with Life and Death Decisions

called BuurtzorgWeb, through which they share patient notes, distribute knowledge, collaborate on problems that extend beyond a single neighborhood team, and access the Omaha System, a standardized taxonomy to classify patient care and... View Details
Keywords: by Annelena Lobb; Health
  • Article

Can Mutual Fund Managers Pick Stocks? Evidence from Their Trades Prior to Earnings Announcements

By: Malcolm Baker, Lubomir Litov, Jessica Wachter and Jeffrey Wurgler
We consider measures of stock-picking skill of mutual fund managers based on the earnings announcement returns of the stocks that they hold and trade. Relative to standard approaches, this approach focuses on an especially informative subset of the returns data,... View Details
Keywords: Competency and Skills; Stocks; Investment Return; Investment Funds; Earnings Management
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  • 24 Oct 2008
  • Working Paper Summaries

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

Keywords: by Edward J. Riedl & Suraj Srinivasan
  • 2023
  • Working Paper

Corporate Website-based Measures of Firms' Value Drivers

By: Wei Cai, Dennis Campbell and Patrick Ferguson
We develop and validate new text-based measures of firms’ financial and non-financial value drivers. Using the Wayback Machine to access public US firms’ archived websites from 1995-2020, we scrape text from corporate homepages. We use Kaplan and Norton’s (1992)... View Details
Keywords: Value; Corporate Strategy; Accounting; Analytics and Data Science
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  • 12 Sep 2017
  • First Look

First Look at New Research and Ideas, September 12, 2017

external shocks. A quantitative exercise of the Brazilian economy suggests this strategy to be effective for smoothing consumption and reducing the occurrence of default. The Better Is the Enemy of the Good By: Exley, Christine L., and Judd B. Kessler Abstract—In View Details
Keywords: Carmen Nobel
  • 11 Sep 2012
  • First Look

First Look: September 11

their businesses and of the concept of greenness. Download the paper: http://www.hbs.edu/research/pdf/13-024.pdf The International Politics of IFRS Harmonization Author:Karthik Ramanna Abstract The globalization of accounting View Details
Keywords: Sean Silverthorne
  • 04 Feb 2013
  • Research & Ideas

Are the Big Four Audit Firms Too Big to Fail?

standards are proposed fairly often by the Financial Accounting Standards Board. The researchers made the first year of their study 1973 because that is when the FASB came into... View Details
Keywords: by Martha Lagace; Accounting
  • June 2010 (Revised August 2010)
  • Case

State Grid: Corporate Social Responsibility

By: Christopher Marquis, Nancy Dai, Dongning Yang and Hong Wu
In October 2009, State Grid, the largest utility company in the world, and a pioneer and leader in CSR practices in China, was planning its 2009 CSR Report and long-term CSR implementation. Some of the specific challenges faced at the time include: How could the... View Details
Keywords: Corporate Social Responsibility and Impact; Management Systems; Business and Stakeholder Relations; Corporate Accountability; Behavior; Change Management; Global Range; Employees; Utilities Industry; China
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  • Web

Technology & Operations Management - Faculty & Research

suppliers, we find that suppliers in cities with more wage-related activism increased compliance with MNEs’ wage-related standards but tempered improvement in occupational health and safety. This tradeoff is more pronounced in factories... View Details
  • 09 Feb 2009
  • Research & Ideas

Uncompromising Leadership in Tough Times

Economic difficulties need not mean that we lower our standards for leadership. If anything, we should raise our sights. New work by HBS professor Michael Beer and colleagues shows that there is still a place for what they term... View Details
Keywords: by Martha Lagace
  • Web

Help - Alumni

Help Account Information 21ms Frequently Asked Questions HBS Account & Login HarvardKey Login HBS Email Two-step verification (Duo) Spam Email & Phishing Profile Updates & Subscriptions LinkedIn Alumni... View Details
  • Web

Courses - Entrepreneurship

estate developers to inventors. TEM will give students the opportunity to hone their skills in identifying and testing business opportunities, decomposing complex business problems, determining what decisions the responsible business executive must make, and... View Details
  • September–October 2013
  • Article

The Role of Organizational Scope and Governance in Strengthening Private Monitoring

By: Lamar Pierce and Michael W. Toffel
Governments and other organizations often outsource activities to achieve cost savings from market competition. Yet such benefits are often accompanied by poor quality resulting from moral hazard, which can be particularly onerous when outsourcing the monitoring and... View Details
Keywords: Crime and Corruption; Decision Choices and Conditions; Corporate Accountability; Governance Compliance; Policy; Management Practices and Processes; Demand and Consumers; Market Design; Market Entry and Exit; Market Transactions; Service Delivery; Service Operations; Business Processes; Organizational Structure; Performance Effectiveness; Performance Expectations; Practice; Transportation; Transportation Industry; Service Industry; United States; New York (state, US)
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  • 24 Jul 2023
  • Research & Ideas

Part-Time Employees Want More Hours. Can Companies Tap This ‘Hidden’ Talent Pool?

of which are pretty positive.” Still, entrenched patterns are hard to break. “Historically, there was a standard deal between employers and employees. From the employers’ point of view: I pay you what I'm prepared to pay you, and I pay... View Details
Keywords: by Kara Baskin
  • Web

Community Values | About

Community Values At Harvard Business School we believe that leadership and values are inseparable. The teaching of ethics here is explicit, not implicit, and our community values of mutual respect, honesty and integrity, and personal View Details
  • 28 May 2019
  • Research & Ideas

Investor Lawsuits Against Auditors Are Falling, and That's Bad News for Capital Markets

reporting fraud that professional standards are not infallible. You still need this external accountability mechanism. Lagace: What do your findings mean for the health of US capital markets? Srinivasan:... View Details
Keywords: by Martha Lagace; Accounting; Accounting
  • 08 May 2014
  • Working Paper Summaries

Corporate and Integrated Reporting: A Functional Perspective

Keywords: by Robert Eccles & George Serafeim
  • 14 Apr 2009
  • First Look

First Look: April 14, 2009

find that lean projects perform better than the non-lean projects in our sample in many, but not all, cases. Building on this result we see that the impact of the techniques on problem solving, coordination, and standardization of work... View Details
Keywords: Martha Lagace