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  • 15 Aug 2024
  • Op-Ed

Post-CrowdStrike, Six Questions to Test Your Company's Operational Resilience

or so-called “tabletop” exercises. Technology: Equip your organization with capabilities to trace and provide necessary information during investigations, facilitating quick and accurate error correction. Who is accountable, and what... View Details
Keywords: by Hise Gibson and Anita Lynch
  • 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
  • 07 Sep 2011
  • First Look

First Look: Sept. 7

Abstract Using a sample of U.S. financial institutions, we exploit recent mandatory disclosures of financial instruments designated as fair value level 1, 2, and 3 to test whether greater information risk in... View Details
Keywords: Sean Silverthorne
  • 23 Mar 2021
  • Book

Succeeding in the New Work-from-Anywhere World

disclosure is one-sided or an exchange Truthfulness: how “authentic” the information appears Attribution: if the information is uniquely intended for the recipient Descriptive... View Details
Keywords: by Michael Blanding
  • 11 Oct 2022
  • Research & Ideas

Shrinking the Racial Wealth Gap, One Mortgage at a Time

is required,” Sunderam says. That type of “soft” information can make a difference for loans that require human discretion—applications that the automated system sends back for further analysis by a loan officer. Minority loan officers... View Details
Keywords: by Rachel Layne; Financial Services
  • 27 Mar 2007
  • First Look

First Look: March 27, 2007

prospective buyers may be necessary to facilitate the sale. Such disclosures can, of course, be protected in principle through a confidentiality contract which gives the seller the right to sue for unauthorized use of the disclosed View Details
Keywords: Martha Lagace
  • 02 Dec 2013
  • Research & Ideas

Companies Choreograph Earnings Calls to Hide Bad News

quarter earlier.) Despite disclosure legislation such as Sarbanes-Oxley designed to ensure a transparent, level playing field, Cohen says that casting calls are a subtle but important way that companies influence the View Details
Keywords: by Julia Hanna; Financial Services
  • 05 Jun 2018
  • First Look

New Research and Ideas, June 5, 2018

help consumers and make markets more efficient. Yet, the effectiveness of disclosure policies can be undermined if firms strategically make unfavorable information unnecessarily complicated to understand. To... View Details
Keywords: Dina Gerdeman
  • 28 May 2019
  • News

A More Perfect Union

So the Market Map is informing our members’ decisions by refocusing their philanthropic portfolio toward democracy reform at the state and federal levels. There is a range of organizations and initiatives that members are coming together... View Details
Keywords: Jen McFarland Flint; illustration by Dan Bejar
  • 13 May 2002
  • Op-Ed

A Cure for Enron-Style Audit Failures

efficient and cheaper methods that undermine quality audits. The audit committee must have the leadership, independence and information to oversee the auditors and their relationship with the management.— Jay Lorsch This race for... View Details
Keywords: by Jay Lorsch; Accounting
  • 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 View Details
Keywords: Sean Silverthorne
  • 28 Jun 2011
  • First Look

First Look: June 28

externally hired CEOs increase the likelihood of providing guidance. Complicated Firms Authors:Lauren Cohen and Dong Lou Publication:Journal of Financial Economics (forthcoming) Abstract We exploit a novel setting in which the same piece of View Details
Keywords: Sean Silverthorne
  • 10 Oct 2005
  • Research & Ideas

Homers: Secrets on the Factory Floor

when official production demands it. A homer lamp made by a blacksmith © Michel Anteby For those readers familiar with the HBS teaching case called "Slade," homer making functions a lot like the informal punching-out system... View Details
Keywords: by Sean Silverthorne; Manufacturing
  • 09 Sep 2009
  • First Look

First Look: September 9

financial statement and MD&A disclosures are sufficiently informative about the risks associated with financial instruments. Purchase this case: http://cb.hbsp.harvard.edu/cb/product/108038-PDF-ENG View Details
Keywords: Martha Lagace
  • 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
  • 17 Jul 2012
  • First Look

First Look: July 17

article: http://hbr.org/2012/07/a-better-way-to-tax-us-businesses/ar/1 How Firms Respond to Mandatory Information Disclosure Authors:Anil Doshi, Glen W.S. Dowell, and Michael W. Toffel Publication:Strategic... View Details
Keywords: Sean Silverthorne
  • 10 Nov 2009
  • First Look

First Look: Nov. 10

Author:Francois Brochet Publication:The Accounting Review (forthcoming) Abstract This paper examines the information content of Form 4 filings under the more timely disclosure regime introduced by Section... View Details
Keywords: Martha Lagace
  • 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
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  • 10 Mar 2015
  • News

Women in Tech: Breaking the Digital Ceiling

with a successful entrepreneurial track record and a Boston address. “I am a tech CEO.” With so few women in leadership roles in the information technology sector and a dramatic gender imbalance throughout the field, Kraus’s title is more... View Details
Keywords: April White
  • 18 Oct 2011
  • First Look

First Look: October 18

information processing, impaired information processing does not mediate the relationship between anxiety and advice taking (Experiment 4). Finally, we find that anxious individuals fail to discriminate... View Details
Keywords: Sean Silverthorne