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- All HBS Web
(105)
- News (24)
- Research (58)
- Multimedia (4)
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- 21 Apr 2015
- First Look
First Look: April 21
Publications April 2015 John Wiley & Sons The Integrated Reporting Movement: Meaning, Momentum, Motives, and Materiality By: Eccles, Robert G., and Michael P. Krzus Abstract—The Integrated Reporting Movement explores the meaning of the concept, explains the... View Details
Keywords: Carmen Nobel & Sean Silverthorne
- 17 Apr 2022
- Book
How to Avoid the 'Ethical Slide' That Leads Companies Astray
opportunity, motivation, and rationalization, and typically can be seen through measures of at least five types of misconduct: abuse, lying to employees, discrimination, health and safety violations, and stealing. Worldwide, 20 percent of... View Details
Keywords: by Lane Lambert
- 02 Jun 2022
- Research & Ideas
Blissful Thinking: When It Comes to Finding Happiness, 'Your Dreams Are Liars'
enduring satisfaction. That’s why you run on the hedonic treadmill, and that’s why your brain lies to you and says, “Do it again. Do it again. Do it again.” It’s interesting that a cocaine addict’s brain is lying to him and a success... View Details
Keywords: by Dan Morrell
- 13 May 2013
- Research & Ideas
How to Spot a Liar
Want to know if someone's lying to you? Telltale signs may include running of the mouth, an excessive use of third-person pronouns, and an increase in profanity. These are among the findings of a recent study that delves into the language... View Details
Keywords: by Carmen Nobel
- 27 Jan 2023
- Op-Ed
Have We Lost Sight of Integrity?
Telling the truth requires transparency, something prevaricators are reluctant to embrace. Yet without knowing the truth, leaders can never reach sound solutions to problems. Even worse, lying or stretching the truth creates a lack of... View Details
Keywords: by Bill George
- 16 Jul 2020
- Research & Ideas
Restaurant Revolution: How the Industry Is Fighting to Stay Alive
else’s misfortune—and that’s sad—there’s going to be a lot of opportunities. While there will be some misfortune, there’s going to be a lot of new capacity. There’s going to be a lot of cheap assets lying around. We’re looking at... View Details
- 20 Aug 2014
- Research & Ideas
Why the ALS Ice Bucket Challenge is a Social Media Blockbuster
early Facebook fad, planking is the act of lying face-down in an incongruous place. It is the epitome of digital narcissism and any hint of motive other than "look at me" just clouds the picture. By contrast, the ALS ice bucket... View Details
Keywords: by John Deighton
- 17 Sep 2021
- Research & Ideas
The Trial of Elizabeth Holmes: Visionary, Criminal, or Both?
simple case. However, when it gets down to how white-collar crimes are prosecuted, it’s quite challenging. We don’t prosecute people based on our intuitive notions of is this fraud or not fraud? Or is this lying or not lying? Instead, we... View Details
- 17 Dec 2014
- Research & Ideas
How Our Brain Determines if the Product is Worth the Price
pricing can be found in the article Deconstructing the Price Tag.) The Brain Shopping Experiment In a series of experiments, participants went shopping—while lying on their backs inside a functional magnetic resonance imaging (fMRI)... View Details
- 30 Apr 2020
- Book
Fighting Climate Change Requires a New Capitalism
Rebecca Henderson spent her young adult years living two lives. At work, she preached the risks of resisting change to MBA students at the Massachusetts Institute of Technology, drawing on lessons she learned while watching factories close as a management consultant.... View Details
- 24 Apr 2019
- Research & Ideas
The 'Amazon Effect' Is Changing Online Price Competition—and the Fed Needs to Pay Attention
future.” Cavallo is actually the source for his own data. A decade ago, while a PhD student at Harvard’s Economics Department, Cavallo began collecting pricing data to prove his home country of Argentina was lying about its inflation... View Details
- 17 Jun 2015
- Research & Ideas
Michael Porter on America’s Historic Energy Opportunity
Full Report Press Coverage 11 JUN 2015 BLOOMBERG U.S. Losing the Race to Raise Workforce Skills 11 JUN 2015 BLOOMBERG U.S. Fracking Debate: Environment Vs. Economics 11 JUN 2015 NPR America's Next Economic Boom Could Be Lying Underground... View Details
- Winter 2013
- Article
Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk-Taking
By: Daniel Cohen, Aiyesha Dey and Thomas Lys
We investigate the mechanism through which the Sarbanes Oxley Act (SOX) was associated with changes in corporate investment strategies. We document that the passage of the governance regulations in SOX was followed by a significant decline in pay‐performance... View Details
Cohen, Daniel, Aiyesha Dey, and Thomas Lys. "Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk-Taking." Contemporary Accounting Research 30, no. 4 (Winter 2013): 1296–1332.
- May 2008
- Article
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
By: Daniel Cohen, Aiyesha Dey and Thomas Lys
We document that accrual‐based earnings management increased steadily from 1987 until the passage of the Sarbanes‐Oxley Act (SOX) in 2002, followed by a significant decline after the passage of SOX. Conversely, the level of real earnings management activities declined... View Details
Cohen, Daniel, Aiyesha Dey, and Thomas Lys. "Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods." Accounting Review 83, no. 3 (May 2008): 757–787.
- 04 Oct 2016
- First Look
October 4, 2016
impression. Across two pilot studies and six experiments, we identify paltering as a distinct form of deception. Paltering differs from lying by omission (the passive omission of relevant information) and View Details
- 25 Oct 2012
- Research & Ideas
10 Reasons Customers Might Resist Windows 8
"The ghosts of the past are always lying in wait to haunt us." We have two ghostly words for Microsoft: Windows Vista. It's been nearly six years since the launch of that version of Windows, but harried IT managers may never... View Details
- 28 Feb 2005
- Research & Ideas
Amazon, eBay and the Bidding Wars
Beware of competitors lying in the grass, says Harvard Business School professor Alvin E. Roth. His study of bidding practices on eBay suggest that those who wait until the last minute to bid—a practice called sniping—is an effective way... View Details
- 07 Oct 2013
- Research & Ideas
The Case for Combating Climate Change with Nuclear Power and Fracking
designs could actually consume and be fueled by materials largely considered to be radioactive waste today. "The world probably has enough spent nuclear fuel lying around to power reactors for hundreds of years, and there is literally... View Details
- 08 Dec 2003
- Research & Ideas
Is That Really Your Best Offer?
making snap judgments about people based on the wrong cues. The fact is, though, that most of us aren't nearly as good as we think we are at catching deception, whether it's malicious or merely defensive. Studies show that our hunches about when people are View Details
Keywords: by Michael Wheeler
- 06 Nov 2000
- Research & Ideas
The Determinants of Corporate Venture Capital Success
document processing, electronic imaging, workstation and computer peripherals, software, and office automation. These not only successfully commercialized technology lying fallow in the organization but also generated attractive financial... View Details
Keywords: by Paul Gompers & Josh Lerner