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Publications

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    • Faculty Publications  (550)

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    • All HBS Web  (2,334)
      • Faculty Publications  (550)

      Corporate AccountabilityRemove Corporate Accountability →

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      • Teaching Interest

      Overview

      By: V.G. Narayanan
      I teach accounting to MBA students, executives, and Harvard Extension School students. I teach topics from both financial and managerial accounting. I also train professors in teaching by the case method. View Details
      Keywords: Financial Accounting; Management Accounting; Case Method Teaching; Corporate Governance; Customer Relationship Management; AI and Machine Learning; Health Industry; Education Industry; Banking Industry; India; North America
      • Research Summary

      Overview

      By: Rob Markey
      Most companies' leaders declare their commitment to delivering value to customers. Many have adopted language such as "customer-centric" or "customer-obsessed." Companies that consistently earn top marks for customer loyalty in their industry deliver total shareholder... View Details
      Keywords: Customer Base Analysis; Customer Lifetime Value; Customer Experience; Customer Loyalty; Service Profit Chain; Management Accounting; Project Evaluation And Resource Allocation; Customer Value and Value Chain; Customer Satisfaction; Valuation; Customer Focus and Relationships
      • Research Summary

      Overview

      By: Robert S. Kaplan
      Kaplan introduced time-driven activity-based costing (TDABC) to provide the cost component in Michael Porter's Value Based Health Care framework of delivering superior patient outcomes at lower societal cost. TDABC is becoming the global standard for health care... View Details
      Keywords: Activity-based Costing And Management; Time-Driven ABC; Balanced Scorecard; Carbon Accounting; Carbon Credits; Inclusive Growth; Risk Management; Health Industry
      • Research Summary

      Overview

      By: Mark L. Egan
      When considering how households make investment decisions, Professor Egan became intrigued by the question, “What makes a bank ‘special’ when compared to other lending institutions?” Focusing on empirical industrial organization with applications to finance and... View Details
      Keywords: Banking; Financial Advisors; Consumer Finance; Personal Finance; Corporate Finance
      • Research Summary

      Overview

      By: Ethan C. Rouen
      Relying on empirical archival methodologies—as well as techniques in data science—to develop and structure new sources of data by which to approach questions of looming disclosure changes, Professor Rouen has focused on one of the Securities and Exchange Commission’s... View Details
      • Forthcoming
      • Article

      Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?

      By: Yi Ru, Ronghuo Zheng and Yuan Zou
      We investigate the impact of observing peers’ information acquisition on financial analysts’ allocation of attention. Using the timely disclosure mandate by the Shenzhen Stock Exchange as a setting, we find that, shortly after analysts observe that a firm has been... View Details
      Keywords: Corporate Disclosure; Information; Financial Institutions; Accounting; Financial Markets; Financial Services Industry; China
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      Ru, Yi, Ronghuo Zheng, and Yuan Zou. "Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?" Journal of Accounting Research (forthcoming). (Pre-published online March 3, 2025.)
      • Research Summary

      Renovating Democratic Capitalism

      By: Malcolm S. Salter

      This in-process work focuses on how best to address the declining public trust and confidence in democratic capitalism, which many citizens consider to be a cornerstone of our national ideology and identity? While the answer to this question is not entirely clear, I... View Details

      • Research Summary

      Strategy, Governance and Valuation

      By: Krishna G. Palepu
      Professor Palepu's current research focuses on strategy and governance. In the area of strategy, his recent focus has been on the globalization of emerging markets, particularly India and China, and the resulting opportunities and challenges for western multinationals... View Details
      • Research Summary

      Trust

      By: Sandra J. Sucher

      In this research, I aim to provide a practical orientation to trust—how to build it, how it can be damaged, how it might be repaired—grounded in my experience as an executive and in the research on organizational trust and moral philosophy. As a case researcher, I... View Details

      Keywords: Power; Globalization; Leadership; Corporate Culture; Future Of Work; Innovation; Human Resources; Technology Strategy; Automation; Stakeholder Engagement; Employee Attitude; Customer Behavior; Shareholder Value; Government And Business; Impact Investing; Corporate Accountability; Corporate Change And Sustainability; Asia; Europe; South America; Middle East; North And Central America; Trust; Asia; Europe; South America; Middle East; North and Central America
      • Research Summary

      Winning Coalitions

      By: James K. Sebenius
      James K. Sebenius is examining the most effective ways to generate and sustain cooperation among a corporations many stakeholders. As the number of stakeholders grows, and management actions more often involve players outside the traditional chain of command and... View Details
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