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Show Results For
- All HBS Web
(822)
- News (64)
- Research (662)
- Events (2)
- Multimedia (4)
- Faculty Publications (431)
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- May 1995
- Case
Disaggregated Disclosures
By: David F. Hawkins
Hawkins, David F. "Disaggregated Disclosures." Harvard Business School Case 195-235, May 1995.
- November 1999
- Background Note
Operating Segment Disclosures
By: David F. Hawkins
Discusses the accounting rules that govern operating segment disclosure. View Details
Keywords: Financial Reporting; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Operations
Hawkins, David F. "Operating Segment Disclosures." Harvard Business School Background Note 100-025, November 1999.
- May 2021
- Article
Is No News (Perceived as) Bad News? An Experimental Investigation of Information Disclosure
By: Ginger Zhe Jin, Michael Luca and Daniel Martin
This paper uses laboratory experiments to directly test a central prediction of disclosure theory: that strategic forces can lead those who possess private information to voluntarily provide it. In a simple sender-receiver game, we find that senders disclose favorable... View Details
Keywords: Communication Games; Disclosure; Unraveling; Experiments; Information; Product; Quality; Communication; Consumer Behavior
Jin, Ginger Zhe, Michael Luca, and Daniel Martin. "Is No News (Perceived as) Bad News? An Experimental Investigation of Information Disclosure." American Economic Journal: Microeconomics 13, no. 2 (May 2021): 141–173.
- Forthcoming
- Article
Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets
By: Khrystyna Bochkay, Jeffrey Hales and George Serafeim
In this paper, we examine how the development of voluntary sustainability standards has affected the nature of information covered in conference calls. Using industry-specific dictionaries of sustainability terms contained in the disclosure standards developed by the... View Details
Keywords: Voluntary Disclosure; Accounting Standards; Sustainability Reporting; Sustainability Standards; ESG; ESG Disclosure; Accounting; Corporate Disclosure; Environmental Sustainability; Corporate Social Responsibility and Impact; Standards; United States
Bochkay, Khrystyna, Jeffrey Hales, and George Serafeim. "Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets." Review of Accounting Studies (forthcoming). (Pre-published online March 17, 2025.)
- July 2001 (Revised March 2002)
- Case
Progressive Insurance: Disclosure Strategy
By: Amy P. Hutton and James Weber
Progressive Insurance had refused to play Wall Street's earning game. Progressive didn't manage reported earnings nor did management give guidance to analysts. Management then considered taking their unique disclosure strategy one step further to become the first to... View Details
Keywords: Earnings Management; Stocks; Corporate Disclosure; Insurance; Volatility; Insurance Industry; United States
Hutton, Amy P., and James Weber. "Progressive Insurance: Disclosure Strategy." Harvard Business School Case 102-012, July 2001. (Revised March 2002.)
- 08 Nov 2016
- Working Paper Summaries
Managers' Cultural Background and Disclosure Attributes
- May 2004
- Article
Disclosure Practices of Foreign Companies Interacting with U.S. Markets
We analyze the disclosure practices of companies as a function of their interaction with the U.S. markets for a group of 794 firms from 24 countries in Asia-Pacific and Europe. Our analysis uses the Transparency and Disclosure scores developed recently by Standard &... View Details
Keywords: Management Practices and Processes; Markets; Investment; Size; Performance; Cross-Cultural and Cross-Border Issues; Corporate Governance; Corporate Disclosure; Trade; United States; Asia; Europe
Khanna, Tarun, Krishna G. Palepu, and Suraj Srinivasan. "Disclosure Practices of Foreign Companies Interacting with U.S. Markets." Journal of Accounting Research 42, no. 2 (May 2004).
- 09 Mar 2012
- Working Paper Summaries
Causes and Consequences of Firm Disclosures of Anticorruption Efforts
Keywords: by Paul Healy & George Serafeim
- October 2001 (Revised April 2002)
- Case
America Online, Inc.: Disclosure Strategy
By: Amy P. Hutton and David Lane
Since going public, AOL had disclosed on a quarterly basis supplemental metrics meant to give analysts and investors a way of tracking growth in its subscriber base and the value created through its marketing efforts. These metrics gave management's conversations with... View Details
Keywords: Business Model; Internet and the Web; Change Management; Internet and the Web; Corporate Disclosure; Media; Digital Marketing; Information Technology Industry; Media and Broadcasting Industry
Hutton, Amy P., and David Lane. "America Online, Inc.: Disclosure Strategy." Harvard Business School Case 102-004, October 2001. (Revised April 2002.)
- February 2015
- Article
'Open' Disclosure of Innovations, Incentives and Follow-on Reuse: Theory on Processes of Cumulative Innovation and a Field Experiment in Computational Biology
By: Kevin J. Boudreau and Karim R. Lakhani
Most of society's innovation systems―academic science, the patent system, open source, etc.―are "open" in the sense that they are designed to facilitate knowledge disclosure among innovators. An essential difference across innovation systems is whether disclosure is of... View Details
Keywords: Open Innovation; Cumulative Innovation; Incentives; Search; Disclosure And Access; Knowledge Sharing; Motivation and Incentives; Collaborative Innovation and Invention
Boudreau, Kevin J., and Karim R. Lakhani. "'Open' Disclosure of Innovations, Incentives and Follow-on Reuse: Theory on Processes of Cumulative Innovation and a Field Experiment in Computational Biology." Research Policy 44, no. 1 (February 2015): 4–19.
- Research Summary
Quality disclosure and consumer behavior
Professor Luca has investigated the relationship among quality disclosure, salience, and consumer behavior. He has found that when colleges are presented by rank in U.S. News & World Report, a one-rank improvement for an institution causes nearly a... View Details
- October 2021
- Article
Shareholder Activism and Firms' Voluntary Disclosure of Climate Change Risks
By: Caroline Flammer, Michael W. Toffel and Kala Viswanathan
This paper examines whether—in the absence of mandated disclosure requirements—shareholder activism can elicit greater disclosure of firms’ exposure to climate change risks. We find that environmental shareholder activism increases the voluntary disclosure of climate... View Details
Keywords: Transparency; Reporting; Shareholder Engagement; Shareholder Activism; Climate Change; Risk and Uncertainty; Environmental Management; Investment Activism; Corporate Disclosure; Communication Strategy; Information Publishing; Measurement and Metrics; Corporate Social Responsibility and Impact; Problems and Challenges; United States
Flammer, Caroline, Michael W. Toffel, and Kala Viswanathan. "Shareholder Activism and Firms' Voluntary Disclosure of Climate Change Risks." Strategic Management Journal 42, no. 10 (October 2021): 1850–1879. (Featured in Harvard Business Review.)
- October 2002 (Revised March 2004)
- Case
Management Earnings Disclosure and Pro Forma Reporting
Introduces a discussion of management earnings disclosure and the growing use of pro forma reporting by corporations. Highlights the background of pro forma reporting, how it has been used in the past couple of years, and what the regulators at the capital markets... View Details
Bradshaw, Mark T., and Jacob Cohen. "Management Earnings Disclosure and Pro Forma Reporting." Harvard Business School Case 103-005, October 2002. (Revised March 2004.)
- 9 May 2011 - 11 May 2011
- Conference Presentation
How Firms Respond to Mandatory Information Disclosure
By: Anil Doshi, Michael Toffel and Glen W. S. Dowell
When new institutional pressures arise, which organizations are particularly likely to resist or
acquiesce? When subjected to new information disclosure mandates, an increasingly popular form
of market-based government regulation, which types of organizations are... View Details
Keywords: Corporate Disclosure; Governing Rules, Regulations, and Reforms; Environmental Regulation; Corporate Social Responsibility and Impact; Organizational Change and Adaptation
Doshi, Anil, Michael Toffel, and Glen W. S. Dowell. "How Firms Respond to Mandatory Information Disclosure." Paper presented at the Alliance for Research on Corporate Sustainability Annual Research Conference, Philadelphia, PA, May 9–11, 2011.
- 01 May 2006
- Research & Ideas
What Companies Lose from Forced Disclosure
Increased financial disclosure standards on such issues as executive compensation should provide more useful information for investors, policy makers, and regulators. But do the companies themselves benefit? What researchers are now... View Details
- 08 Oct 2015
- Working Paper Summaries
Market Reaction to Mandatory Nonfinancial Disclosure
- summer 1995
- Article
Improving the Corporate Disclosure Process
By: Robert G. Eccles Jr. and Sarah Clay Mavrinac
Keywords: Corporate Disclosure
Eccles, Robert G., Jr., and Sarah Clay Mavrinac. "Improving the Corporate Disclosure Process." MIT Sloan Management Review 36, no. 4 (summer 1995): 11–25.
- May 1985
- Background Note
Business Segment Disclosure and Analysis
By: David F. Hawkins
Keywords: Corporate Disclosure
Hawkins, David F. "Business Segment Disclosure and Analysis." Harvard Business School Background Note 185-127, May 1985.
- February 1992
- Background Note
Note on Financial Instrument Disclosure
By: David F. Hawkins
Hawkins, David F. "Note on Financial Instrument Disclosure." Harvard Business School Background Note 192-085, February 1992.
- 2021
- Working Paper
Shareholder Activism and Firms’ Voluntary Disclosure of Climate Change Risks
By: Caroline Flammer, Michael W. Toffel and Kala Viswanathan
This paper examines whether—in the absence of mandated disclosure requirements—shareholder activism can elicit greater disclosure of firms’ exposure to climate change risks. We find that environmental shareholder activism increases the voluntary disclosure of climate... View Details
Keywords: Shareholder Activism; Climate Risk; Corporate Accountability; Climate Change; Corporate Disclosure; Corporate Governance; Corporate Social Responsibility and Impact; Business and Shareholder Relations; Risk and Uncertainty; Natural Environment; Environmental Sustainability; Financial Services Industry; United States
Flammer, Caroline, Michael W. Toffel, and Kala Viswanathan. "Shareholder Activism and Firms' Voluntary Disclosure of Climate Change Risks." Harvard Business School Working Paper, No. 20-049, October 2019. (Revised March 2021.)