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- Faculty Publications (24)
Show Results For
- All HBS Web (67)
- Faculty Publications (24)
- 01 Sep 2015
- First Look
First Look -- September 1, 2015
Mandatory Nonfinancial Performance Measurement Beneficial? By: Gallani, Susanna, Takehisa Kajiwara, and Ranjani Krishnan Abstract—We use value of information theory and examine the effect of regulation requiring View Details
Keywords: Sean Silverthorne
- 02 Sep 2014
- First Look
First Look: September 2
the effect of mandatory sustainability reporting on corporate disclosure practices. Specifically, we examine regulations mandating the disclosure of environmental, social, and... View Details
Keywords: Sean Silverthorne
- 16 May 2017
- First Look
First Look at New Ideas and Research, May 16
rapidly in importance. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=52634 The Consequences of Mandatory Corporate Sustainability Reporting By: Ioannou, Ioannis, and George Serafeim Abstract—A key aspect of the... View Details
Keywords: Re: Multiple Faculty
- 13 Mar 2018
- First Look
March 13, 2018
Consequences of Mandatory Corporate Sustainability Reporting By: Ioannou, Ioannis, and George Serafeim Abstract—A key aspect of the governance process inside organizations and markets is the measurement and View Details
Keywords: Sean Silverthorne
- 15 Mar 2016
- First Look
March 15, 2016
behavior and ways to counter it with information on why to give. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=50771 Voluntary, Self-Regulatory, and Mandatory Disclosure of Oil and... View Details
- 11 Aug 2009
- First Look
First Look: August 11, 2009
component of bid-ask spreads. We empirically examine these predictions for a sample of large U.S. banks, exploiting recent mandatory disclosures of financial instruments designated as fair value levels 1, 2,... View Details
Keywords: Martha Lagace
- 15 Nov 2004
- Research & Ideas
Solving the Health Care Conundrum
care delivery system. By focusing on greater value, the issues of who should be covered (access) and what should be covered will be easier to resolve. While policy changes to require informational disclosure and to align incentives can... View Details
- 22 May 2012
- First Look
First Look: May 22
responsible for sustainability, and top executive incentives are more likely to be a function of sustainability metrics. Moreover, they are more likely to have organized procedures for stakeholder engagement, to be more long-term oriented, and to exhibit more... View Details
Keywords: Sean Silverthorne
- 12 Dec 2017
- First Look
New Research and Ideas, December 12, 2017
https://www.hbs.edu/faculty/Pages/item.aspx?num=53593 Material Sustainability Information and Stock Price Informativeness By: Grewal, Jody, Clarissa Hauptmann, and George Serafeim Abstract—As part of the SEC’s revision of Regulation S-K, many investors proposed the... View Details
Keywords: Sean Silverthorne
- 30 Oct 2018
- First Look
New Research and Ideas, October 30, 2018
present a good laboratory: the selection mechanism is similar to other major arbitration forums; arbitration is mandatory for all disputes, eliminating selection concerns; and the parties choose arbitrators from a randomly generated list.... View Details
Keywords: Dina Gerdeman
- 28 Apr 2021
- Blog Post
Alumni Spotlight: Cissy Chen (MBA 2019)
companies while US doesn’t have these types of companies and therefore the industry-specific materiality map may not be applicable. Another challenge is the lack of data and company disclosure in Asia makes quantitative analysis very... View Details
- 05 Jun 2018
- First Look
New Research and Ideas, June 5, 2018
help consumers and make markets more efficient. Yet, the effectiveness of disclosure policies can be undermined if firms strategically make unfavorable information unnecessarily complicated to understand. To explore the incentives for... View Details
Keywords: Dina Gerdeman
- 16 Sep 2008
- First Look
First Look: September 16, 2008
http://www.hbs.edu/research/pdf/07-099.pdf Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry Authors:Karl A. Muller, III, Edward J. Riedl, and Thorsten... View Details
- Web
Timeline - Race, Gender & Equity
Management Reporting and Disclosure Act (Landrum-Griffin) passed 1960 Theodore H. Maiman creates the first laser with a manmade ruby 1962 President John Kennedy's order gives federal workers the right to bargain 1963 March on Washington... View Details
- 28 Jun 2011
- First Look
First Look: June 28
study they asked, what is the effect of mandatory sustainability reporting on management practices across the world? Read the paper: http://bsr.london.edu/lbs-article/611/index.html Mutual Fund Trading Pressure: Firm-Level Stock Price... View Details
Keywords: Sean Silverthorne
- 03 Jan 2017
- First Look
January 3, 2017
disclosure of fundamentals and trading transparency. This is socially inefficient if a large fraction of market participants are speculators, and hedgers have low processing costs. But in these circumstances, forbidding hedgers’ access to... View Details
Keywords: Carmen Nobel
- 17 Jul 2012
- First Look
First Look: July 17
article: http://hbr.org/2012/07/a-better-way-to-tax-us-businesses/ar/1 How Firms Respond to Mandatory Information Disclosure Authors:Anil Doshi, Glen W.S. Dowell, and Michael W. Toffel Publication:Strategic... View Details
Keywords: Sean Silverthorne
- 04 Jan 2012
- First Look
First Look: January 4
Environmental, Social, and Governance [ESG]) information, including data produced by the Carbon Disclosure Project (CDP), is growing. Using data from Bloomberg we analyze this interest from a variety of different perspectives, and in... View Details
Keywords: Carmen Nobel
- 28 Aug 2012
- First Look
First Look: August 28
the paper: http://dx.plos.org/10.1371/journal.pone.0042673 Mandatory IFRS Adoption and Financial Statement Comparability Authors: Francois Brochet, Alan Jagolinzer, and Edward J. Riedl Publication: Contemporary Accounting Research... View Details
Keywords: Sean Silverthorne
- 07 Sep 2011
- First Look
First Look: Sept. 7
Abstract Using a sample of U.S. financial institutions, we exploit recent mandatory disclosures of financial instruments designated as fair value level 1, 2, and 3 to test whether greater information risk in... View Details
Keywords: Sean Silverthorne