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  • 12 Sep 2019
  • News

One Argument for Radical Income Transparency

  • Article

The Accounting Transparency Gap

By: Joseph B. Fuller
Keywords: Accounting Policies; Accounting; Policy
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  • 01 Mar 2008
  • News

India is more Transparent

First, as a result of a legal system derived from the common-law tradition, annual reports provide the basic rudiments of information that Western observers expect, and familiar rules govern corporate disclosure. Real-time stock market... View Details
Keywords: Publishing Industries (except Internet); Information
  • June 2021
  • Case

Building the Governance to Take Capital SAFI to the Next Level

By: V.G. Narayanan, Asis Martinez Jerez and Mariana Cal
Asset management firm Capital SAFI wanted to attract new strategic investors and expand to other countries. Having the right corporate governance in place was critical to achieve this goal. View Details
Keywords: Board Of Directors; Transparency; Sustainable Finance; South America; Latin America; Corporate Governance; Governance Controls; Governing and Advisory Boards; Business Organization; Corporate Strategy; Transformation; Investment Funds; Financial Services Industry; Bolivia; South America; Latin America
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  • 26 May 2003
  • Research & Ideas

Corporate Transparency Improves For Foreign Firms in U.S. Markets

are negatively associated with the disclosure scores. Our results are broadly consistent with the hypothesis that cross-border economic interactions are associated with similarities in disclosure and governance practices. Q: While... View Details
Keywords: by Cynthia Churchwell
  • 10 Jun 2015
  • Research & Ideas

The Transparency Revolution in Corporate Reporting

Not long ago, only 30 companies around the world reported data about their social and sustainability (that is, nonfinancial) endeavors. Today, more than 7,000 organizations do so. While that transparency is undoubtedly a good thing, the... View Details
Keywords: Re: George Serafeim
  • 24 May 2005 - 27 May 2005
  • Lecture

Why Free Markets Must Be Fair." Keynote speaker. "6th Global Forum on Reinventing Government: Toward Participatory and Transparent Governance

By: Lynn S. Paine
Keywords: Economics; Markets; Fairness
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  • Winter 2013
  • Article

Fear of Rejection? Tiered Certification and Transparency

By: Emmanuel Farhi, Josh Lerner and Jean Tirole
The sub-prime crisis has shone a harsh spotlight on the practices of securities underwriters, which provided too many complex securities that proved to ultimately have little value. This uproar calls attention to the fact that the literature on intermediaries has... View Details
Keywords: Debt Securities; Corporate Disclosure; Corporate Governance
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  • 12 Nov 2001
  • Research & Ideas

The Three Components of Family Governance

of statement. The rare family in business may have a more elaborate family governance structure, with a separate meeting for family-owner-managers or a separate council for family shareholders or periodic meetings between shareholders,... View Details
  • 2022
  • Working Paper

Banking on Transparency for the Poor: Experimental Evidence from India

By: Erica M. Field, Natalia Rigol, Charity M. Troyer Moore, Rohini Pande and Simone G. Schaner
Do information frictions limit the benefits of financial inclusion drives for the rural poor? We evaluate an experimental intervention among recently banked poor Indian women receiving government cash transfers via direct deposit. Treated women were provided automated... View Details
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  • 25 Apr 2000
  • Research & Ideas

Adjusting the Fit for Government

The role of government in Africa must be to establish an "investor friendly" environment, according to Obiageli Ezekwesili, a panelist at the Africa Business Conference's debate on "Government and the Enabling... View Details
Keywords: by Martha Lagace
  • November 29, 2023
  • Article

To Earn Trust, Climate Alliances Need to Improve Transparency

By: Peter Tufano, Chris Thomas, Knut Haanaes, Matteo Gasparini, Robert Eyres and Christopher Chapman
Businesses are increasingly joining together as part of climate alliances to accelerate the transition away from fossil fuels. But these alliances raise antitrust issues: When competitors collaborate, it can come at the expense of customers or workers. To mitigate... View Details
Keywords: Climate Change; Partners and Partnerships; Corporate Disclosure; Energy Sources
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  • 2025
  • Working Paper

Blockchain-Induced Supply Chain Transparency and Firm Performance: The Role of Capacity Utilization

By: ShinWoo Lee Lee, Jedson Pinto, Daniel Rabetti and Gil Sadka
This study empirically investigates how blockchain adoption affects firm profitability. Employing a quasi-experimental design triggered by regulatory changes across the United States, we provide novel empirical evidence to recent theory, proposing that blockchain... View Details
Keywords: Blockchain; Supply Chain; Technology Adoption; Profit; Governing Rules, Regulations, and Reforms; United States
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  • 2020
  • Case

Building Transparency within the Sustainable Apparel Coalition: The Road to Successful Pre-Competitive Collaboration

By: Andrew J. Hoffman
The Sustainable Apparel Coalition (SAC) was founded in 2010 to develop a common set of sustainability standards for the apparel, footwear, and home textile industries. The organization was an example of pre-competitive collaboration, a strategy in which companies... View Details
Keywords: Environmental Sustainability; Cooperation; Social Issues; Governing and Advisory Boards; Corporate Social Responsibility and Impact; Performance Evaluation; Apparel and Accessories Industry
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  • Teaching Interest

Audit Committees in a New Era of Governance

By: Paul M. Healy
The last ten years has heightened demands on audit committees. Not only are they responsible for overseeing internal and external audits to ensure that investors receive accurate and transparent information, but they must ensure compliance with new accounting and... View Details
  • TeachingInterests

Audit Committees in a New Era of Governance

By: Suraj Srinivasan
The last ten years has heightened demands on audit committees. Not only are they responsible for overseeing internal and external audits to ensure that investors receive accurate and transparent information, but they must ensure compliance with new accounting and... View Details
  • 13 Jan 2014
  • Research & Ideas

How Government Can Restore the Faith of Citizens

Congress and the streets getting fixed." “The sweet spot is where you are working hard, but also getting things done” In a new paper, Surfacing the Submerged State with Operational Transparency in View Details
Keywords: by Michael Blanding
  • 16 Nov 2010
  • Lessons from the Classroom

Data.gov: Matching Government Data with Rapid Innovation

Transparency: Its official motive of transparency allows citizens more control of information that affects them. Giving "power to the people" puts a new set of eyes and ears on government and holds... View Details
Keywords: by Martha Lagace; Technology
  • 31 Aug 2020
  • Research & Ideas

State and Local Governments Peer Into the Pandemic Abyss

Kristen Senz is a social media editor and writer for Harvard Business School Working Knowledge. [Image: iStock Photo] Related Reading Working Paper: Surfacing the Submerged State with Operational Transparency in View Details
Keywords: by Kristen Senz
  • 01 Dec 2001
  • News

Corporate Governance Conference Addresses Global Challenges

In recent years, government and business leaders throughout the world have made governance issues a prime focus, as capital markets have increased their scrutiny of countries' and companies'... View Details
Keywords: Laura Singleton; Colleges, Universities, and Professional Schools; Educational Services; Corporate, Subsidiary, and Regional Managing Offices; Management