Public Reporting - Publications - Faculty & Research

28 Aug 2014
Op-Ed

Government Can Do More to Unfreeze Small Business Credit

have exceeded to date. More Help Required The 2012 JOBS Act reduced the regulatory burden for small businesses looking to raise equity in the public markets. It provided an "on-ramp" of up to five years for new IPOs to phase in certain... View Details

Keywords: by Karen Mills; Banking

13 Oct 2009
Research & Ideas

7 Lessons for Navigating the Storm

results—the next quarterly report and the rewards that come from short-term success—while ignoring their responsibilities to sustaining and building the company's long-term fiscal health. Ironically, it was the Wall Street leaders who put... View Details

Keywords: by Martha Lagace

29 May 2018
First Look

New Research and Ideas, May 29, 2018

School Case 218-094 Celgene In February 2011, Adam Koppel, a managing director at Brookside Capital, the public equity arm of Bain Capital, must decide whether to increase or exit the firm’s position in Celgene Corporation. News has... View Details

Keywords: Dina Gerdeman

13 May 2002
Op-Ed

A Cure for Enron-Style Audit Failures

disciplinary powers similar to those of the stock exchanges. And, like them, it would be overseen by the Securities and Exchange Commission. The SRO board should balance members of the accounting profession with a majority representing the View Details

Keywords: by Jay Lorsch; Accounting

20 May 2016
Op-Ed

World Health Organization Lacks Leadership to Combat Pandemics

public advisories, and it is regarded as more of a policeman than a partner by national governments. Its many dedicated scientists produce useful reports on the global state of View Details

Keywords: by John Quelch; Health

18 Jul 2005
Research & Ideas

Time to Rethink the Corporate Tax System?

public documents. More generally, a wholesale revisiting of the rationale for departing from conformity in the reporting of book and tax income seems long overdue. Given that financial View Details

Keywords: by Ann Cullen

Research Summary

Mastering Strategy Execution

By: Robert Simons

Professor Robert Simons’ research encompasses three areas of management accountability that are the foundation for successful strategy execution: organization design, performance measurement and control, and risk management. In addition, Simons is interested in the... View Details

21 Jul 2006
Op-Ed

Enron Jury Sent the Right Message

Electric—described how American business raises public suspicions and loses public support: "[T]he law is not a satisfactory censor," he said. "It functions in the clear light of... View Details

Keywords: by Malcolm S. Salter

21 Jul 2014
Research & Ideas

Is a Gap in Small-Business Credit Holding Back the American Economy?

access to public institutional debt and equity capital markets and the uncertainty of small business profits makes retained earnings a necessarily less stable source of capital. About 48 percent of business owners View Details

Keywords: by Karen Mills; Manufacturing

20 Jul 2020
Op-Ed

It's Time for a Bipartisan Health Plan for Employers and Employees

who pays Medicare’s rates to providers. (For the purposes of this example, we assume Medicare pays providers 50 percent of the rates paid by private plans, at the midpoint of the 35 percent to 65 percent Medicare discounts reported by... View Details

Keywords: by Regina E. Herzlinger and Richard J. Boxer; Health; Insurance

16 Sep 2015
Op-Ed

The Real Duty of the Board of Directors

ownership of modern corporations is a central point of our new paper, Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality. Aiming to improve corporations’ public disclosures, we argue that the board... View Details

Keywords: by Robert G. Eccles & Tim Youmans

06 Jan 2003
Research & Ideas

Why Expensing Options Doesn’t Solve the Problem

It is fascinating to observe pundit after pundit come down strongly on the side of expensing stock options in the reported financial statements, as if that were the silver bullet for combating corporate malfeasance and resolving all our... View Details

Keywords: by William Sahlman

07 Apr 2003
Research & Ideas

Three Steps for Crisis Prevention

was not. The Economist reported at the time that there were many warning flags of the EC's intent to scuttle the deal. For some time, the magazine pointed out, a philosophical gap had been widening between Europe and America over the... View Details

Keywords: by Michael D. Watkins & Max H. Bazerman

22 Apr 2014
First Look

First Look: April 22

Publications August 2013 Modernizing Insurance Regulation Comparative Regulation of Market Intermediaries: Insights from the Indian Life Insurance Market By: Anagol, Santosh, Shawn A. Cole, and Shayak Sarkar Abstract—This book provides... View Details

Keywords: Sean Silverthorne

10 Jul 2017
Op-Ed

Op-Ed: It’s a Bad Idea to Ban Customers From Recording Videos

United Airlines’ April 2017 effort to remove passenger David Dao from his assigned seat. Five passenger videos show what happened in painful detail: When Dao wouldn’t leave, United personnel summoned airport security officers who forcibly removed him—and filed false... View Details

Keywords: by Benjamin G. Edelman; Food & Beverage; Air Transportation; Retail; Service

20 Feb 2007
First Look

First Look: February 20, 2007

http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=807018 Goodyear and the Threat of Government Tire Grading Harvard Business School Case 707-494 In the spring of 1977, Goodyear CEO Charles J. Pilliod Jr. was looking at an internal View Details

Keywords: Martha Lagace

10 Mar 2014
Research & Ideas

Counting Up the Effects of Sarbanes-Oxley

approach when considering SOX," explains Srinivasan. The most worrisome part of the act on the business side was the mandate that required public companies to obtain an independent audit of their internal control practices. The cost... View Details

Keywords: by Julia Hanna; Accounting; Banking

02 Aug 2004
What Do You Think?

For Greater Transparency, Is Section 404 an Effective Response?

Summing Up Responses to this month's column raise questions about whether Section 404 of the Sarbanes-Oxley Act, requiring that senior managers certify the integrity of the processes by which their companies' financial reports are... View Details

Keywords: by James Heskett

15 Apr 2002
Research & Ideas

In the Virtual Dressing Room Returns Are A Real Problem

an apparel purchase. Apparel purchasing decisions are closely linked to individuals' feelings about themselves: their body image and the image they wish to project. Clothing is the "skin" one chooses to wear to project one's self-image to the View Details

Keywords: by Jan Hammond & Kristin Kohler; Apparel & Accessories; Fashion; Consumer Products; Manufacturing; Retail

28 Apr 2010
Research & Ideas

Earth Day Reflections

Below are the views that faculty shared with the HBS community on Earth Day. 1. Robert G. Eccles Senior Lecturer of Business Administration and author of One Report: Integrated Reporting for a Sustainable Strategy (This article, titled,... View Details

Keywords: by Staff

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