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Show Results For
- All HBS Web
(1,274)
- People (4)
- News (238)
- Research (746)
- Events (2)
- Multimedia (7)
- Faculty Publications (247)
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- 01 May 2006
- Research & Ideas
What Companies Lose from Forced Disclosure
works for. Career concerns occur whenever employees take into account the impact of their current actions on their future career. The results of the research suggest that financial disclosures have... View Details
- 10 Mar 2014
- Research & Ideas
Counting Up the Effects of Sarbanes-Oxley
establish takeaways to guide the creation of future legislation. While current measurement systems are insufficient to make an unambiguous, overarching judgment of the act's net benefits, Srinivasan and Coates isolate a few clear findings... View Details
- 08 May 2013
- Research & Ideas
A Company’s Evolving View of Gender Equity
intentions, such structure increases accountability and ensures that practices are implemented in ways that are useful, relevant, and effective within the organization." As a result, several women were appointed to the company's... View Details
- 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
- 08 Sep 2003
- Research & Ideas
A Bold Proposal for Investment Reform
out of the rut we're currently in, both the suppliers and those demanding information have to be willing to consider radical ideas in terms of reform. What radical measures should the investor community or those demanding information... View Details
- 18 Jul 2018
- Research & Ideas
No More General Tso's? A Threat to 'Knowledge Recombination'
In the current squabble over how many skilled immigrants to let into the United States on H1-B visas, academics have fiercely debated whether they create jobs by bringing new skills to companies or whether they take jobs away by... View Details
- 19 Sep 2011
- Research & Ideas
Doomsday Coming for Catastrophic Risk Insurers?
he's seen improvements in the way reinsurers distribute risk over the last two decades, he still questions whether reinsurers in their current form can survive a major catastrophic event. "Reinsurers assume the risk of, and hold the... View Details
- 02 Aug 2004
- What Do You Think?
For Greater Transparency, Is Section 404 an Effective Response?
should the measurements be made? And for what purpose? What do you think? Original Article Transparency currently is one of the most frequently used terms in the corporate lexicon. In general use, it's right up there on the scale with... View Details
Keywords: by James Heskett
- 14 Dec 2010
- Op-Ed
Tax US Companies to Spur Spending
Recent tax deal-making has relied on conventional instruments of fiscal stimulus. Yet, we live in unconventional times, and more novel approaches suited to the peculiarities of our current economy are required. In particular, the... View Details
Keywords: by Mihir A. Desai
- 22 Jan 2008
- Research & Ideas
New Challenges in Leading Professional Services
past, the work of PSFs was a gentleman's game—and now it's blood sport." Adding to the problem is the fact that many current leaders are overwhelmed trying to balance their dual roles of producer and manager. What's needed, DeLong... View Details
- 23 May 2011
- Op-Ed
Leading and Lagging Countries in Contributing to a Sustainable Society
at the number of times investors accessed environmental and social data on Bloomberg terminals and ranked countries based on the number of "hits," accounting for the size of each country's capital market. We also developed a call to... View Details
Keywords: by Robert G. Eccles & George Serafeim
- 30 Sep 2008
- First Look
First Look: September 30, 2008
Christopher Chapman, Anthony Hopwood and Michael Shields. Elsevier, 2008 Abstract This chapter surveys the history, evolution, and current status of accounting systems and practices in India. Tracing the... View Details
Keywords: Martha Lagace
- 24 Mar 2002
- Research & Ideas
Are Assets Only for America’s Wealthy?
insurance, CDs, and transaction accounts for the poorest families are difficult to build and scale to the many millions of families who live below the poverty line. Let's use the dot.com dividend to solve this problem.— Peter Tufano... View Details
Keywords: by Carla Tishler
- 30 Oct 2007
- First Look
First Look: October 30, 2007
allocation, and accountability and performance improvement systems to support an overarching strategy. This central idea provides a valuable conceptual framework for current and future school leaders. The... View Details
Keywords: Sean Silverthorne
- 15 Mar 2011
- First Look
First Look: March 15
Delmar Cengage Learning, 2011 An abstract is unavailable at this time. Publisher's Link: http://www.cengage.com/search/productOverview.do?N=+4294922452+11&Ntk=P_Isbn13&Ntt=9781435488182#mainTab_1 Accounting Scholarship That... View Details
Keywords: Sean Silverthorne
- 04 May 2020
- Research & Ideas
Predictions, Prophets, and Restarting Your Business
a major downturn is often lacking. One reason is that, in many firms, the relevant information is effectively the “property” of an individual rep, not the company. That makes it difficult to set account and segment priorities. Use the... View Details
Keywords: by Frank V. Cespedes
- 27 Apr 2010
- First Look
First Look: April 27
of accounting earnings in predicting future cash flows using out-of-sample predictions and market value of equity as a proxy for all future cash flows. We find that, on average, accruals improve upon current... View Details
Keywords: Martha Lagace
- 09 Jun 2009
- First Look
First Look: June 9
has a positive effect on current hours. As we show, the model also has reasonable implications for stock prices. We estimate our model for data post-1984 and show that the innovations shock accounts for... View Details
Keywords: Martha Lagace
- 09 Dec 2008
- First Look
First Look: December 9, 2008
opportunity to see both sides of the issue. When Hrad enters into a contract to create a new accounts payable system for Welsh toy distributor Tegan, the outsourcing firm from the Czech Republic views the project as another step in its... View Details
Keywords: Martha Lagace
- 08 Mar 2017
- Op-Ed
Op-Ed: Can the Proposed American Health Care Act Improve on 'Obamacare'?
also stand to benefit, largely due to the legislation’s proposed tax cuts. In addition, the plan also advocates for expanded use of Health Savings Accounts, tax-advantaged savings accounts for medical expenses, which are View Details