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  • Fast Answer

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style="font-family:Calibri,sans-serif">Compact Disclosure View Details
  • 06 Feb 2006
  • Research & Ideas

Sorting Out the Patent Craze

begin negotiating among themselves to develop a new standard. Without a standard setting body—and the commitments to patent disclosure and licensing—the firms might be tempted to behave in an opportunistic manner: going along with the... View Details
Keywords: by Sara Grant; Technology
  • May 2012
  • Supplement

Columbia's Final Mission (Abridged) (B)

By: Amy C. Edmondson and Kerry Herman
Keywords: Cognitive Biases; Teams; Organizational Learning; Ambiguous Threat; Risk and Uncertainty; Organizational Change and Adaptation; Leadership; Corporate Disclosure; Groups and Teams; Decision Making; Organizational Culture; Public Administration Industry; Aerospace Industry
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  • 12 Apr 2010
  • Research & Ideas

One Report: Better Strategy through Integrated Reporting

ensure a sustainable society. The second reason is that the simplification from One Report's single message to all stakeholders is a key element of improving corporate disclosure and transparency. Philips cited both of these reasons in... View Details
Keywords: by Martha Lagace
  • July 2014
  • Article

Accounting for Crises

By: Venky Nagar and Gwen Yu
We provide among the first empirical evidence consistent with recent macro global-game crisis models, which show that the precision of public signals can coordinate crises (e.g., Angeletos and Werning, 2006; Morris and Shin, 2002, 2003). In these models,... View Details
Keywords: Corporate Disclosure; Mathematical Methods; Game Theory; Financial Markets; Forecasting and Prediction; Accounting; Financial Crisis
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  • 19 Nov 2019
  • Op-Ed

Gender Bias Complaints against Apple Card Signal a Dark Side to Fintech

regulation. This would include at least three parts, all of which are all hard to accomplish: Disclosure rules on who gets to see what is in the credit algorithms. Increased expertise at the regulatory agencies. Data collection to know... View Details
Keywords: by Karen G. Mills; Financial Services
  • 22 Jul 2014
  • First Look

First Look: July 22

restatements can represent an absence of errors, it can also indicate a lack of detection and disclosure of errors and irregularities. We infer the magnitude of detection and disclosure by associating the... View Details
Keywords: Sean Silverthorne
  • 2011
  • Other Unpublished Work

What Do Private Firms Look Like?

By: John Asker, Joan Farre-Mensa and Alexander Ljungqvist
Private firms in the U.S. are not subject to public reporting requirements, so relatively little is known about their characteristics and behavior—until now. This Data Appendix describes a new database on private U.S. firms, created by Sageworks Inc. in cooperation... View Details
Keywords: Data and Data Sets; Behavior; Public Sector; Corporate Disclosure; Private Sector; Financial Statements; United States
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  • 02 Sep 2010
  • What Do You Think?

How Transparent Should Boards Be?

automatically if he were not fired for cause. They note that any disclosures associated with the action represent the kind of transparency to which shareholders are entitled in any event. A second group supports his firing, but not for... View Details
Keywords: by Jim Heskett
  • 23 May 2000
  • Research & Ideas

Minding the Muse: The Impact of Downsizing on Corporate Creativity

found that the creative environment, and creativity itself, remained depressed four months after the layoffs had been completed. To corroborate this conclusion, Amabile and Conti compared how many invention disclosures had been filed by... View Details
Keywords: by Peter K. Jacobs
  • 03 Sep 2020
  • Op-Ed

Why American Health Care Needs Its Own SEC

Commission. Why health care needs an SEC equivalent For more than eight decades, the SEC has brought transparency to the financial system, policing the market to ensure robust disclosure that complies with Generally Accepted Accounting... View Details
Keywords: by Regina E. Herzlinger; Health
  • December 1999
  • Case

Brierley Investments Limited

By: Paul M. Healy
Brierley's is an investment company that has performed poorly in the New Zealand market. Management has prepared a report of the intrinsic value of the company's investments. View Details
Keywords: Valuation; Corporate Disclosure; Financial Strategy; Management Analysis, Tools, and Techniques; Performance Evaluation; Investment; Business Strategy; Financial Services Industry; New Zealand
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  • 10 Nov 2009
  • First Look

First Look: Nov. 10

Author:Francois Brochet Publication:The Accounting Review (forthcoming) Abstract This paper examines the information content of Form 4 filings under the more timely disclosure regime introduced by Section 403 of the Sarbanes-Oxley Act of... View Details
Keywords: Martha Lagace
  • August 2011
  • Article

Coming Clean and Cleaning Up: Does Voluntary Self-Reporting Indicate Effective Self-Policing

By: Michael W. Toffel and Jodi L. Short
Regulatory agencies are increasingly establishing voluntary self-reporting programs both as an investigative tool and to encourage regulated firms to commit to policing themselves. We investigate whether voluntary self-reporting can reliably indicate effective... View Details
Keywords: Environmental Sustainability; Governing Rules, Regulations, and Reforms; Programs; Governance Compliance; Corporate Disclosure; Law Enforcement
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  • 09 Apr 2013
  • First Look

First Look: April 9

advocates-including the U.S. Chamber of Commerce-argue that traditional U.S. GAAP has too many disclosure and fair-value requirements that impose very high compliance costs on private companies. But there are influential players-including... View Details
Keywords: Sean Silverthorne
  • September 2024 (Revised March 2025)
  • Supplement

Wemade: (Re)Establishing Trust in Blockchain Games (B)

By: Jung Koo Kang, Charles C.Y. Wang, David Allen and Kwangmoon So
This supplement reviews Wemade's efforts to rebuild confidence in its business after its WEMIX coin was delisted from the major South Korean cryptocurrency exchanges on December 8, 2022. It outlines Wemade's strategy of transparency, which included partnerships with... View Details
Keywords: Blockchain; Cryptocurrency; Crypto Economy; Accounting; Financial Reporting; Revenue Recognition; Games, Gaming, and Gambling; Corporate Disclosure; Information Technology; Financial Markets; Governance; Accounting Industry; Video Game Industry; South Korea
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  • January 2004
  • Case

Bob Holgrom and the Buyout of the Carlson Division

By: Thomas R. Piper
The head of the Carlson Division stands to benefit substantially in financial terms if a private equity firm wins the bid for the division. The division is in the early stages of a performance turnaround, with only three quarters of profit improvement and no audited... View Details
Keywords: Private Equity; Leveraged Buyouts; Corporate Disclosure; Ethics; Financial Reporting; Laws and Statutes; Performance Improvement
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  • March 22, 2016
  • Article

The Globalization of Corporate Environmental Disclosure: Accountability or Greenwashing?

By: Christopher Marquis, Michael W. Toffel and Yanhua Zhou
This article is a layman summary of "Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing," published in Organization Science 27, no. 2 (March–April 2016): 483–504. View Details
Keywords: Reporting; Environmental Performance; Civil Society; Corporate Disclosure; Integrated Corporate Reporting; Corporate Social Responsibility and Impact; Civil Society or Community; Environmental Sustainability
Related
  • 08 Jan 2018
  • Research & Ideas

The Startling Percentage of Financial Advisors with Misconduct Records

misconduct disclosures may be higher. Near the top for best ethical practices was USAA Financial Advisors, which serves military families and had only a 3 percent rate of misconduct. More distressing than the rates of financial... View Details
Keywords: by Michael Blanding; Financial Services
  • 12 Aug 2008
  • Op-Ed

Google-Yahoo Ad Deal is Bad for Online Advertising

are at http://www.benedelman.org/bio and http://www.benedelman.org/publications. Relevant disclosures appear on the final page of my testimony. Today the Committee considers the important question of Google's proposed purchase of certain... View Details
Keywords: by Benjamin G. Edelman; Advertising; Publishing