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- Faculty Publications (13)
Show Results For
- All HBS Web (76)
- Faculty Publications (13)
- 27 Mar 2018
- First Look
First Look at New Research, March 27, 2018
analysis of tort laws. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=54284 forthcoming Management Science Market Reaction to Mandatory Nonfinancial Disclosure By: Grewal, Jody, Edward J. Riedl, and George Serafeim... View Details
Keywords: Sean Silverthorne
- 02 Sep 2009
- Working Paper Summaries
Information Risk and Fair Value: An Examination of Equity Betas and Bid-Ask Spreads
- 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 discovering is that increasing... View Details
- 17 Jan 2024
- Research & Ideas
Are Companies Getting Away with 'Cheap Talk' on Climate Goals?
Companies regularly set ambitious climate goals, but these plans often end up like many people’s New Year’s resolutions: unmet aspirations that quietly fizzle out. While companies often gain positive media attention by trumpeting plans for reducing greenhouse gas... View Details
Keywords: by Tim Gray
- 28 Aug 2023
- Research & Ideas
The Clock Is Ticking: 3 Ways to Manage Your Time Better
Human Factors Lab, researchers showed that when participants had short breaks between mandatory meetings, their brainwave patterns showed positive levels of frontal alpha symmetry, which correlates to higher engagement and less stress. An... View Details
Keywords: by Kristen Senz
- 2007
- Book
An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe
By: Joanne G Horton, Richard H. Macve and George Serafeim
"Fair value" is currently the central topic of debate in the development of accounting standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still considering its own definition, and some commentators are arguing for versions of entry... View Details
Keywords: Transition; Financial Instruments; Framework; Market Entry and Exit; Insurance; Revenue Recognition; Fair Value Accounting; Standards; United Kingdom
Horton, Joanne G., Richard H. Macve, and George Serafeim. An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe. London, UK: Institute of Chartered Accountants in England and Wales, Centre for Business Performance, 2007.
- 06 Mar 2012
- First Look
First Look: March 6
positive. Finally, we find that the detrimental effect of pay dispersion is due to worst individual performance, rather than a reduction of team cooperation. Download the paper: http://www.hbs.edu/research/pdf/12-075.pdf How Firms Respond to View Details
Keywords: Sean Silverthorne
- Web
Publications - Institute For Strategy And Competitiveness
readiness and lower cost. June 2019 JAMA Internal Medicine Evaluation of Economic and Clinical Outcomes Under the CMS Mandatory Bundled Payments for Joint Replacements by Derek A. Haas; Xiaoran Zhang; Robert S. Kaplan and Zirui Song A... View Details
- 11 Aug 2009
- First Look
First Look: August 11, 2009
we provide evidence that those firms with insiders selling prior to the announcement of the loss face significantly more negative abnormal returns. Our findings are robust to subsample analysis examining firms reporting goodwill... View Details
Keywords: Martha Lagace
- 28 Sep 2010
- First Look
First Look: September 28, 2010
the paper: http://www.hbs.edu/research/pdf/10-029.pdf Does Mandatory IFRS Adoption Improve the Information Environment? Authors:Joanne Horton, George Serafeim, and Ioanna Serafeim Abstract We examine the effect of View Details
Keywords: Sean Silverthorne
- 17 Apr 2012
- First Look
First Look: April 17
IFRS Adoption and Financial Statement Comparability Authors:Francois Brochet, Alan D. Jagolinzer, and Edward J. Riedl Abstract This study examines whether mandatory adoption of International Financial View Details
Keywords: Carmen Nobel
- 21 Jul 2021
- Research & Ideas
What Does an ESG Score Really Say About a Company?
Receiving more information can clarify the complex, but not when it comes to environmental, social, and governance (ESG) scores. A recent study shows that the more information a company discloses about its ESG practices, the more rating agencies disagree on how well... View Details
Keywords: by Kristen Senz
- 05 Sep 2017
- First Look
First Look at New Research and Ideas, September 5, 2017
cinema chain in Peru, to reinvent the movie-going experience for Peruvians. Cineplanet wishes to better align their operating model with the needs and behaviors of its customers. Please note: This case study includes mandatory video... View Details
Keywords: Sean Silverthorne
- Web
Global Opportunity Fellowship GO: AFRICA - Alumni
Department's Office of Foreign Assets Control (OFAC) Sanctions; or to individuals identified by name, or related to or connected with anyone on the Specially Designated Nationals List. TAX TREATMENT: GO Fellowship awards are reportable to... View Details
- 21 May 2021
- Blog Post
Alumni Spotlight: Cissy Chen (MBA 2019)
more tech companies getting into this sector using AI/ML to extract ESG data as well as mandatory reporting requirements from Asian regulatory bodies in Hong Kong and Japan. How do you plan on continuing to... View Details
- 27 Apr 2020
- Research & Ideas
How Remote Work Changes What We Think About Onboarding
Furthermore, hiring managers should provide virtual sessions to replace orientations or mandatory training sessions that the employee cannot attend in person in the early days of their employment. Build relationships with the right people... View Details
Keywords: by Boris Groysberg
- 01 Jun 2015
- Research & Ideas
The Surprising Benefits of Oversharing
hall from John, has studied the ways in which organizations hide information from consumers-sometimes duplicitously. In a previous paper about U.S. News & World Report college rankings of MBA programs, for example, he found a strong... View Details
Keywords: by Michael Blanding
- 02 Aug 2021
- Research & Ideas
What If Closing the Wage Gap Means Everyone Earns Less?
bargaining power, the paper finds. Takeaways for executives and employees The Wall Street Journal reported in June that Johnson & Johnson, McKesson, and CBRE stated in job postings for remote workers that they wouldn’t consider for... View Details
Keywords: by Avery Forman
- 21 Feb 2005
- Op-Ed
Is Business Management a Profession?
of Keynesian theory in the post-war years gave the subject greater prestige, and the 1958 reports on the state of business education in America by the Carnegie Corporation and the Ford Foundation led to a greater emphasis on the social... View Details
- 12 Nov 2021
- News
Alumni Business Leaders on Confronting the Climate Change Challenge
question: The data and analysis in the latest IPCC report amplified the reality that climate change is widespread, rapidly intensifying, and attributable to human activity. It also signaled both a responsibility and a real opportunity to... View Details