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  • 11 Sep 2018
  • First Look

New Research and Ideas, September 11, 2018

enhance privacy protection and encourage honest disclosure of sensitive information. Empirical findings on their success in doing so are, however, mixed. In nine experiments, we show that the noise introduced by RRTs can make respondents... View Details
Keywords: Dina Gerdeman
  • 06 Dec 2016
  • First Look

December 6, 2016

to the strategic implications of the Upgrade Program, financial analysts tried to understand the accounting implications, especially the recognition of revenue, which the Upgrade Program could have on Apple’s financials. Analysts’ reactions to the View Details
Keywords: Sean Silverthorne
  • 28 Jul 2015
  • First Look

First Look: July 28, 2015

country-level factors that limit firms' use of selective disclosure by intensifying scrutiny on them and by diffusing global norms to their headquarters countries. We test our hypotheses using a novel panel dataset of 4,750 public... View Details
Keywords: Carmen Nobel
  • 20 Jan 2010
  • First Look

First Look: Jan. 20

IFRS in China Karthik Ramanna, G.A. Donovan, and Nancy DaiHarvard Business School Case 110-037 In 2005, China announced plans to "converge with," but not completely adopt, IFRS. China also began to lobby for changes to specific IFRS provisions, such as for... View Details
Keywords: Martha Lagace
  • December 2009 (Revised June 2010)
  • Supplement

Goldman Sachs: A Bank for All Seasons (C)

By: Lena G. Goldberg and Tiffany Lynne Obenchain
After posting its first-ever quarterly loss in 2008, Goldman Sachs surpassed market expectations for the first quarter of 2009 but came under intensive fire for, among other things, announcing its intention to repay TARP thereby avoiding its compensation limitations. View Details
Keywords: Financial Crisis; Investment Banking; Corporate Disclosure; Policy; Executive Compensation; Business and Government Relations; Banking Industry
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  • 23 May 2017
  • First Look

First Look at New Ideas and Research: May 23, 2017

George Serafeim Abstract—We examine if, and under what conditions, disclosure of sustainability information identified as investor relevant by market-driven innovations in accounting standard setting is associated with stock prices... View Details
Keywords: Carmen Nobel
  • 04 Jun 2013
  • First Look

First Look: June 4

appropriate role of business in government? (2) When it comes to political contributions, should corporations have the same rights and responsibilities as individuals? The note also describes the various practical choices businesses face on political engagement,... View Details
Keywords: Sean Silverthorne
  • 03 Apr 2006
  • Research & Ideas

The Competitive Advantage of Global Finance

into how firms structure their worldwide operations given limited disclosure requirements. To crack open the multinational firm and study these decisions, new data sources and nontraditional methods were required. In parallel with my... View Details
Keywords: by Sean Silverthorne; Financial Services
  • 06 Jan 2012
  • Op-Ed

Where Green Corporate Ratings Fail

a leading rating organization. The Carbon Disclosure Project, a nongovernmental group that encourages companies around the world to disclose climate-change information, ranked News Corporation "#1 in its sector" for disclosing... View Details
Keywords: by Michael Toffel & Auden Schendler; Information; Publishing
  • 2010
  • Working Paper

The Many Faces of Nonprofit Accountability

By: Alnoor Ebrahim
What does it mean for a nonprofit organization to be accountable? Nonprofit leaders tend to pay attention to accountability once a problem of trust arises—a scandal in the sector or in their own organization, questions from citizens or donors who want to know if their... View Details
Keywords: Corporate Accountability; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Leadership; Mission and Purpose; Performance Evaluation; Nonprofit Organizations; Business Strategy
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  • 07 Apr 2011
  • What Do You Think?

When Should the Public Sector Take Over in a Meltdown?

if not the competence, of the workers in that facility. Are such efforts appropriate, even in situations in which disclosure can exacerbate the very problem for which a solution is sought? When should the takeover happen: (1) immediately,... View Details
Keywords: by Jim Heskett; Energy; Utilities
  • 11 Oct 2022
  • Research & Ideas

Shrinking the Racial Wealth Gap, One Mortgage at a Time

Licensing System, since loan officers must be either federally registered or state licensed through the system; mortgage applications via confidential data from the Home Mortgage Disclosure Act maintained by the Federal Reserve System for... View Details
Keywords: by Rachel Layne; Financial Services
  • June 2024 (Revised December 2024)
  • Case

Climate Governance at Linde plc (A)

By: Lynn S. Paine, Suraj Srinivasan, Emilie Billaud and Vincent Dessain
In July 2023, the Linde plc board of directors' sustainability committee convened in London to review the company's environmental performance, with a focus on decarbonization and clean energy. Linde was the world's largest industrial gas supplier, with a workforce of... View Details
Keywords: Climate Change; Environmental Sustainability; Green Technology; Multinational Firms and Management; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governing and Advisory Boards; Compensation and Benefits; Innovation Strategy; Leading Change; Goals and Objectives; Business and Shareholder Relations; Chemical Industry; United States; Germany; Europe; North America; London
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  • 27 Jan 2016
  • Research & Ideas

A Politician's Investment Portfolio Might Tip Off Corruption Potential

reporting requirements for US senators and representatives mandate the disclosure of all financial transactions in a given year, which allowed Minor to construct their risk preferences. Coupled with no shortage of examples of misconduct,... View Details
Keywords: by Roberta Holland
  • 21 Jul 2009
  • First Look

First Look: July 21

preparation for crisis, management of crises, computer security, and public disclosure of security risks. Purchase this case: http://hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=609092 Purchase supplement (B):... View Details
Keywords: Martha Lagace
  • 30 Jan 2007
  • First Look

First Look: January 30, 2007

disclosure of problem information to a large group of outside solvers is an effective means of solving scientific problems. The approach solved one-third of a sample of problems that large and well-known R&D-intensive firms had been... View Details
Keywords: Martha Lagace
  • 03 Nov 2015
  • First Look

November 3, 2015

long-term nonfinancial performance. We use a novel dataset compiled by the Carbon Disclosure Project (CDP) and find that firms setting more difficult targets complete a higher percentage of such targets. We also find that this effect is... View Details
Keywords: Sean Silverthorne
  • 18 Mar 2014
  • First Look

First Look: March 18

the ratings. Our tests examine whether these forms of disclosure reflect firms' real efforts to combat corruption or are cheap talk. We find that the ratings are related to enforcement and monitoring, country and industry corruption risk,... View Details
Keywords: Sean Silverthorne
  • 18 Oct 2011
  • First Look

First Look: October 18

consistent with better audit quality from knowledge spillovers due to the joint offering of audit and consulting services. Events related to the repeal of these NAS disclosures in 1982 are associated with a small positive stock price... View Details
Keywords: Sean Silverthorne
  • 05 Mar 2019
  • First Look

New Research and Ideas, March 5, 2019

company. Digitizing Disclosure: The Case of Restaurant Hygiene Scores By: Dai, Weijia (Daisy), and Michael Luca Abstract— Collaborating with Yelp and the city of San Francisco, we revisit a canonical example of quality disclosure by... View Details
Keywords: Dina Gerdeman

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