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- 02 Sep 2002
- Research & Ideas
Foreign Multinationals in the U.S.: A Rocky Road
Sarbanes-Oxley Act is another. Q: What noteworthy differences do you see between the way multinationals operate in the United Kingdom as opposed to the United States? A: There has historically been a considerable difference between U.S.... View Details
Keywords: by Sarah Jane Johnston & Martha Lagace
- 10 Nov 2009
- First Look
First Look: Nov. 10
L. Bower Publication:Chap. 9 in Boardroom Realities: Building Leaders Across Your Board, edited by Jay A. Conger, 253-275. Jossey-Bass, 2009 Book link: http://www.wiley.com/WileyCDA/WileyTitle/productCd-0470391782.html Information Content of Insider Trades before and... View Details
Keywords: Martha Lagace
- 16 Mar 2003
- Research & Ideas
At the Center of Corporate Scandal Where Do We Go From Here?
and how regulations are formulated. Let me give you two quick examples. The Sarbanes-Oxley law passed last year has a number of very good things in it, and the action taken at the time probably was quite healthy because of the situation... View Details
Keywords: by Kim B. Clark
- 05 Apr 2016
- First Look
April 5, 2016
where CEO wealth is sensitive to change in the share price, (2) where announced earnings are particularly likely to be an important source of information about managerial ability and effort, and (3) before implementation of Sarbanes-Oxley... View Details
Keywords: Sean Silverthlorne
- 19 Mar 2006
- Research & Ideas
Unlocking Your Investment Capital
extreme, poorly implemented risk management can lead to the firm's demise. Under Sarbanes-Oxley 404, both the CEO and CFO have to attest with personal liability to the accuracies of the financial statements (including footnotes with... View Details
- 02 Aug 2016
- First Look
August 2, 2016
source of information about managerial ability and effort, and (3) before implementation of Sarbanes-Oxley made opportunistic earnings management more challenging. Our evidence highlights a novel channel through which uncertainty affects... View Details
Keywords: Sean Silverthorne
- 21 Dec 2009
- Research & Ideas
Good Banks, Bad Banks, and Government’s Role as Fixer
it's very clear that the boards of megabanks—the nineteen banks with over $100 billion in assets—complied with Sarbanes-Oxley and somehow didn't realize what huge risks they were taking. Q: If boards don't need more procedures, what do... View Details
- 06 Sep 2016
- First Look
September 6, 2016
share price, (2) where announced earnings are particularly likely to be an important source of information about managerial ability and effort, and (3) before the implementation of Sarbanes-Oxley made opportunistic earnings management... View Details
Keywords: Carmen Nobel
- 22 Mar 2016
- First Look
March 22, 2016
before implementation of Sarbanes-Oxley made opportunistic earnings management more challenging. Our evidence highlights a novel channel through which firm-level uncertainty affects managerial decision making. Download working paper:... View Details
Keywords: Sean Silverthorne
- 03 Apr 2007
- First Look
First Look: April 3, 2007
challenge cultural profiling at work. Post-Siliconix Freeze-Outs: Theory and Evidence Author:Guhan Subramanian Periodical:Journal of Legal Studies 36, no. 1 (January 2007) Abstract At approximately the same time that the Sarbanes-Oxley... View Details
Keywords: Martha Lagace
- 09 May 2017
- First Look
New Research and Ideas, May 9
particularly likely to be an important source of information about managerial ability and effort, and (3) before implementation of Sarbanes-Oxley made opportunistic earnings management more challenging. Our evidence highlights a novel... View Details
Keywords: Sean Silverthorne
- 30 Aug 2004
- Research & Ideas
Mapping Your Board’s Effectiveness
and monitor the CEO, scrutinize the performance of the company's leadership team, oversee financial reporting and disclosure, and ensure compliance with laws and regulations. The recent failures triggered regulatory and legislative responses, including the View Details
Keywords: by Robert S. Kaplan
- 28 Apr 2003
- Research & Ideas
Shareholders Key to Corporate Reform
more balanced and comprehensive if management believes that directors might seek an independent opinion. It should be noted that there is a precedent for providing directors with independent funding: The Sarbanes-Oxley Act requires that... View Details
- 28 Jan 2014
- First Look
First Look: January 28
finance, and law to evaluate the impact of the Sarbanes-Oxley Act. We describe significant developments in how the Act was implemented and find that despite severe criticism, the Act and institutions it created have survived almost intact... View Details
Keywords: Sean Silverthorne
- 19 Jan 2011
- First Look
First Look: Jan. 18
Sarbanes-Oxley Act (SOX) to prevent such failures from happening again. The new rules looked promising. The majority of a board's directors now had to be independent. And senior executives were required to conduct annual assessments of... View Details
Keywords: Sean Silverthorne
- 14 Nov 2011
- Research & Ideas
Creating a Global Business Code
Interfaith Center on Corporate Responsibility principles, the Sarbanes-Oxley Act, various US Securities and Exchange Commission regulations, and several stock exchange listing rules, as well as the company codes of 14 top global firms.... View Details
Keywords: by Carmen Nobel
- 29 Jan 2007
- Research & Ideas
The Business Press Is a Watchdog that Bites
the whistleblower laws we've been trying to support recently in Sarbanes-Oxley make a lot of sense. Many people say the press might be conflicted by pressures from advertisers. We see conflict a lot with analysts so people were expecting... View Details
- 19 Jun 2007
- First Look
First Look: June 19, 2007
also show that the internal control provisions of section 404 of Sarbanes-Oxley make royalty arrangements based on self-reporting more attractive. Download the paper: http://www.hbs.edu/research/pdf/07-100.pdf Toward a Theory of... View Details
Keywords: Martha Lagace