Publications

2013
Article

Non-Audit Services and Financial Reporting Quality: Evidence from 1978–1980

By: Kevin Koh, Shiva Rajgopal and Suraj Srinivasan

We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, we find cross-sectional evidence of improved... View Details

Keywords: Conflict of Interests; Financial Reporting; Accounting Audits; Knowledge Dissemination; Quality; Corporate Disclosure; Motivation and Incentives

SSRN

21 Jun 2010
Research & Ideas

Strategy and Execution for Emerging Markets

Emerging markets such as the BRIC countries—Brazil, Russia, India, and China—entice and intimidate. When managers are asked what is special about emerging markets, they typically point to rapid View Details

Keywords: by Martha Lagace

28 Jul 2020
Research & Ideas

Racism and Digital Design: How Online Platforms Can Thwart Discrimination

"More broadly, evidence points to disparities on both sides of the market—both African American guests and hosts face discrimination." After the research was made public, policymakers took note.... View Details

Keywords: by Kristen Senz; Travel; Entertainment & Recreation; Service

18 Nov 2002
Research & Ideas

Where Morals and Profits Meet: The Corporate Value Shift

challenging task in any country, but it is more difficult in some environments than others, particularly those plagued by high levels of corruption. The effects of corruption are insidious and they go well beyond requests for bribes View Details

Keywords: by Carla Tishler

Article

Managing the Use and Dissemination of Information about Biomarkers: The Importance of Incentive Structures.

By: Ariel Dora Stern

The use of biomarkers holds great promise for the development of new therapeutics and the acceleration of clinical research. However, biomarkers must be validated—a complex and costly endeavor. Importantly, biomarker validation is meaningfully shaped by economic and... View Details

Keywords: Biomarkers; Information Management; Health Care and Treatment; Motivation and Incentives

30 Mar 2009
Research & Ideas

Professional Networks in China and America

States a rich field of study and one that's a specialty for Harvard Business School professor Roy Chua. Chua, a native of Singapore who speaks fluent Mandarin, draws on human psychology to better understand important View Details

Keywords: by Sean Silverthorne

02 Jun 2021
Research & Ideas

A Rare Find in Health Care: A Simple Solution to Racial Inequity

documenting the disparities we’ve known about for 20 or 30 years,” says Harvard Business School Professor Amitabh Chandra. “One more research paper that finds that minority health care is separate and... View Details

Keywords: by Michael Blanding; Health

May 2018
Article

The Amount and Source of Millionaires' Wealth (Moderately) Predicts Their Happiness

By: Grant Edward Donnelly, Tianyi Zheng, Emily Haisley and Michael I. Norton

Two samples of more than 4,000 millionaires reveal two primary findings. First, only at high levels of wealth—in excess of $8 million (Study 1) and $10 million (Study 2)—are wealthier millionaires happier than millionaires with lower levels of wealth, though these... View Details

Keywords: Income; Well-being; Happiness; Wealth; Money; Attitudes; Situation or Environment

2014
Working Paper

Non-Adherence in Health Care: A Positive and Normative Analysis

By: Mark Egan and Tomas J. Philipson

Non-adherence in health care results when a patient does not initiate or continue care that a provider has recommended. Previous research identifies non-adherence as a major source of waste in US health care, totaling approximately 2.3% of GDP, and have proposed a... View Details

Keywords: Health Care and Treatment; Behavior; Economics; Analysis; Mathematical Methods

2013
Working Paper

These Are the Good Old Days: Foreign Entry and the Mexican Banking System

By: Stephen Haber and Aldo Musacchio

In 1997, the Mexican government reversed long-standing policies and allowed foreign banks to purchase Mexico's largest commercial banks and relaxed restrictions on the founding of new, foreign-owned banks. The result has been a dramatic shift in the ownership structure... View Details

Keywords: Market Entry and Exit; Balance and Stability; Foreign Direct Investment; Banks and Banking; Society; Economics; Banking Industry; Mexico

SSRN

Web

Redefining Capitalism - Institute For Strategy And Competitiveness

Redefining Capitalism The loss of public trust in business—and the corresponding rise in government policies and practices that hamper competitiveness and sap economic... View Details

20 Jun 2017
First Look

First Look at New Research and Ideas, June 20

background stories of organizations, Win-Win Corporations is an inspiring read into what makes companies great. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=52757 forthcoming Journal of Financial Economics... View Details

Keywords: Sean Silverthorne

July 2013
Article

Voice Pitch and the Labor Market Success of Male Chief Executive Officers

By: Christopher Parsons, W. Mayew and M. Venkatachalam

A deep voice is evolutionarily advantageous for males, but does it confer benefit in competition for leadership positions? We study ecologically valid speech from 792 male public-company Chief Executive Officers (CEOs) and find that CEOs with deeper voices manage... View Details

Keywords: Success; Leadership Style; Personal Characteristics; Management Teams

24 Nov 2003
Research & Ideas

Boards and Corporate Governance: A Balanced Scorecard Approach

an HBS initiative on Corporate Governance, Leadership, and Values. Professor Palepu has a doctorate from the Massachusetts Institute of Technology, and an Honorary Doctorate from the Helsinki School of View Details

Keywords: Re: Robert S. Kaplan & Krishna G. Palepu

19 May 2008
Research & Ideas

Connecting School Ties and Stock Recommendations

Social networks matter for more than just efficient Internet communication. They're also crucial for the strong performance of stock recommendations by analysts, according to researchers at Harvard Business School View Details

Keywords: by Martha Lagace; Financial Services

2014
Article

Prosocial Spending and Happiness: Using Money to Benefit Others Pays Off

By: Elizabeth W. Dunn, Lara B. Aknin and Michael I. Norton

While a great deal of research has shown that people with more money are somewhat happier than people with less money, our research demonstrates that how people spend their money also matters for their happiness. In particular, both correlational and... View Details

Keywords: Prosocial Spending; Well-being; Happiness; Money; Spending; Welfare; Philanthropy and Charitable Giving