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  • 17 Oct 2008
  • Working Paper Summaries

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry

Keywords: by Karl A. Muller III, Edward J. Riedl & Thorsten Sellhorn; Construction; Real Estate
  • Research Summary

Overview

Abigail's research to date has focused on the financial accounting standard setting process. Specifically, her current projects investigate the impacts of regulator backgrounds, constituent preferences, and lobbying incentives in the determination of US GAAP. Her... View Details
Keywords: Financial Accounting; Political Economy; Capital Markets; Fair Value Accounting; Disclosure; International Accounting Standards
  • 13 Jan 2023
  • Research & Ideas

Are Companies Actually Greener—or Are They All Talk?

Most companies now account for social good in their financial reports in some way, but with regulation scattershot and evolving, it’s complicated for investors to assess so-called ESG reports. The disclosures, known as Environmental, Social, and Governance reports,... View Details
Keywords: by Rachel Layne
  • 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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  • Research Summary

Effective Capital Market Communications

Hutton's most recent research and cases examine how managers enhance the credibility and effectiveness of their financial reports and voluntary disclosures. Her most recent working paper, "Effective Voluntary Disclosure" (co-authored with Greg Miller, HBS, and Douglas... View Details
  • 2003
  • Article

Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns

By: Michael B. Clement, Richard Frankel and Jeffrey Miller
In this study we examine the association among confirming management forecasts, stock prices, and analyst expectations. Confirming management forecasts are voluntary disclosures by management that corroborate existing market expectations about future earnings. This... View Details
Keywords: Forecasting and Prediction; Corporate Disclosure; Price; Stocks; Investment Return
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  • July 2007
  • Article

Earnings Announcement Premia and Limits to Arbitrage

By: Daniel Cohen, Aiyesha Dey, Thomas Lys and Shyam Sunder
We examine the factors underlying the presence of earnings announcement premia. We find that the premia persist beyond the sample period examined in prior studies (ending in 1988), although they decline in magnitude after 1988. Further, premia are lower on the expected... View Details
Keywords: Business Earnings; Announcements; Corporate Disclosure
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  • 03 Sep 2014
  • Working Paper Summaries

Supply Chain Screening Without Certification: The Critical Role of Stakeholder Pressure

Keywords: by Susan A. Kayser, John W. Maxwell & Michael W. Toffel
  • 09 Jan 2006
  • What Do You Think?

Should More Transparency Extend to Education for Management?

Summing Up Questions concerning grade disclosure, voluntary or not, elicited a great deal of response from those readers exposed to every facet of the issue. Opinion on the immediate issue of disclosure was... View Details
Keywords: by James Heskett; Education
  • Article

Meaning and Momentum in the Integrated Reporting Movement

By: Robert G. Eccles, Michael P. Krzus and Sydney Ribot
In this summary of their recently published book, the authors provide an update of the state of the integrated reporting (or ) movement, whose aim is to persuade companies to provide fuller disclosure of material nonfinancial (or "ESG") factors and how they are... View Details
Keywords: Integrated Reporting; Integrated Corporate Reporting
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  • 17 Sep 2024
  • HBS Case

The Climate Targets Leaders Need to Know as Regulations Loom

As investor pressure mounts on companies to show their environmental impacts, leaders are encountering an unwieldy tangle of terms and approaches. Climate accounting basics and a dictionary of sorts can help demystify the calculations and View Details
Keywords: by Rachel Layne
  • 13 Oct 2006
  • Working Paper Summaries

Coerced Confessions: Self-Policing in the Shadow of the Regulator

Keywords: by Jodi L. Short & Michael W. Toffel
  • 10 Jun 2008
  • First Look

First Look: June 10, 2008

benefit allied politicians. Download the paper: http://www.hbs.edu/research/pdf/08-100.pdf Coming Clean and Cleaning Up: Is Voluntary Disclosure a Signal of Effective Self-Policing? Authors:Michael W. Toffel... View Details
Keywords: Martha Lagace
  • 06 Nov 2012
  • First Look

First Look: November 6

dishonesty as morally acceptable and thus feel less guilty about benefiting from cheating. We discuss the implications of these results for collaborations in the social realm. License to Cheat: Voluntary Regulation and Ethical Behavior... View Details
Keywords: Sean Silverthorne
  • Article

The Causes and Consequences of Industry Self-Policing

By: Jodi L. Short and Michael W. Toffel
Innovative regulatory programs are encouraging firms to police their own regulatory compliance and voluntarily disclose, or "confess," the violations they find. Despite the "win-win" rhetoric surrounding these government voluntary programs, it is not clear why... View Details
Keywords: Corporate Disclosure; Governance Compliance; Law Enforcement; Policy; United States
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  • 20 Nov 2012
  • First Look

First Look: November 20

their increased tendency to behave fairly. Read the paper: http://www.people.hbs.edu/mnorton/shaw et al.pdf Robust Enforcement Should Complement Voluntary Regulation Authors:Jodi L. Short and Michael W. Toffel Publication:Georgetown... View Details
Keywords: Sean Silverthorne
  • 16 Jun 2015
  • First Look

First Look: June 16, 2015

  Publications June 2015 Review of Accounting Studies Speaking of the Short-Term: Disclosure Horizon and Managerial Myopia By: Brochet, Francois, Maria Loumioti, and George Serafeim Abstract—We study conference calls as a View Details
Keywords: Sean Silverthorne
  • Web

Accounting & Management - Faculty & Research

Mind the (Gender Pay) Gap By: June Huang and Shirley Lu We study whether voluntary gender diversity disclosure is predictive of gender diversity performance. Exploiting a mandate in the United Kingdom that... View Details
  • Web

Podcast - Business & Environment

discussion focuses on Mike’s recent HBS case study, Calyx Global: Rating Carbon Credits, which explores how the company is helping improve transparency and credibility in the voluntary carbon market. Mike and Duncan join host Brian Kenny... View Details
  • Web

Human Behavior & Decision-Making - Faculty & Research

Gender Diversity Performance and Voluntary Disclosure: Mind the (Gender Pay) Gap By: June Huang and Shirley Lu June 2025 | Article | Accounting, Organizations and Society We study whether voluntary gender... View Details