Disclosure - Publications - Faculty & Research - Harvard Business School

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24 Sep 2024
News

Artificial Intelligence Disclosures Are Key to Customer Trust

April 2015
Case

Accor: Designing an Asset-Right Business and Disclosure Strategy

By: Mozaffar Khan and George Serafeim

Sebastien Bazin was now in charge of Accor, the world's largest French hotelier, a CAC 40 company with 3,600 hotels in 92 countries and a market cap of €10 billion. Previously as the European head of Colony Capital, one of the largest private equity groups and the... View Details

27 Sep 2007
Conference Presentation

Shamed and Able: How Firms Respond to Information Disclosure

By: Michael W. Toffel

Keywords: Information; Corporate Disclosure

25 Feb 2009
Conference Presentation

New Research on Corporate Environmental Disclosure and Environmental Ratings

By: Michael W. Toffel

Keywords: Research; Corporate Disclosure; Natural Environment

September 2025
Article

Public Disclosure of Private Meetings: Does Observing Peers’ Information Acquisition Affect Analysts’ Attention Allocation?

By: Yi Ru, Ronghuo Zheng and Yuan Zou

We investigate the impact of observing peers’ information acquisition on financial analysts’ allocation of attention. Using the timely disclosure mandate by the Shenzhen Stock Exchange as a setting, we find that, shortly after analysts observe that a firm has been... View Details

Keywords: Corporate Disclosure; Information; Financial Institutions; Accounting; Financial Markets; Financial Services Industry; China

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2017
Working Paper

Private and Public Disclosures in Countries with Weak Institutional Environments: Evidence from Shanghai-Hong Kong Connect

By: Aaron Yoon

I study firms’ use of disclosure to build investor confidence when they operate in a market where the institutions that support the supply of credible information are weak. Using the announcement of a regulation that allowed foreigners to invest in select Shanghai... View Details

Keywords: Corporate Disclosure; Reputation; Institutional Investing; Trust

2011
Chapter

How Does Simplified Disclosure Affect Individuals' Mutual Fund Choices?

By: John Beshears, James J. Choi, David Laibson and Brigitte C. Madrian

We use an experiment to estimate the effect of the SEC's Summary Prospectus, which simplifies mutual fund disclosure. Our subjects chose an equity portfolio and a bond portfolio. Subjects received either statutory prospectuses or Summary Prospectuses. We find no... View Details

Keywords: Information; Corporate Disclosure; Decision Choices and Conditions; Consumer Behavior; Retirement; Personal Finance; Investment Funds; Microeconomics

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When Do Firms Greenwash? Corporate Visibility, Civil Society Scrutiny, and Environmental Disclosure

Under increased pressure to report environmental impacts, some firms selectively disclose relatively benign impacts, creating an impression of transparency while masking their true performance; other firms’ disclosures, in contrast, are more representative of their... View Details

November 1997
Article

New International Accounting Segment Disclosure Standard Explained

By: David F. Hawkins

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2001
Working Paper

Disclosure and Reciprocity in Bargaining with Communication

By: Kathleen L. McGinn, Leigh Thompson and Max Bazerman

2007
Article

Business Methods Patents as Real Options: Value and Disclosure as Drivers of Litigation

By: Atul Nerkar, Srikanth Paruchuri and Mukti Khaire

This paper proposes that patents are real options that allow holders of patents the right but not the obligation to sue others. We suggest that the likelihood of a patent's being litigated is positively associated with the value of the patent and the extent of... View Details

Keywords: Value; Corporate Disclosure; Lawsuits and Litigation; Patents; Rights; Business Processes

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October 2024 (Revised February 2025)
Case

SEC vs. AT&T: The Controversy over Phone Call Disclosures

By: Yuan Zou and Tim Gray

Causes and Consequences of Firm Disclosures of Anticorruption Efforts

Multinationals frequently operate in locations where laws against corruption are not widely enforced. We examine ratings of self-reported anticorruption efforts for 480 multinationals to better understand what factors underlie their efforts and their performance... View Details

12 Feb 2008
Conference Presentation

MapEcos: Facility Disclosure and Stakeholder Attention (preliminary analysis)

By: Michael W. Toffel

Keywords: Business and Stakeholder Relations; Corporate Disclosure

Mar 2008
Conference Presentation

Shamed and Able: How Firms Respond to Information Disclosure

By: Michael W. Toffel

Keywords: Corporate Disclosure; Information

16 Jan 2012
Research & Ideas

Private Meetings of Public Companies Thwart Disclosure Rules

In the fall of, the US Securities and Exchange Commission issued a new rule meant to combat the problem of selective disclosure among public companies and their favorite investors. Regulation Fair Disclosure... View Details

Keywords: by Carmen Nobel; Financial Services

2023
Working Paper

What Makes Managers’ Private Disclosures Informative? Evidence from Professional Investors

By: Michael Durney, Hoyoun Kyung, Jihwon Park and Eugene F. Soltes

2011
Other Unpublished Work

Disclosure and the Cost of Capital: Evidence of Information Complementarities

By: Ian D. Gow, Daniel Taylor and Robert E. Verrecchia

February 1999
Article

User's Guide to New 1998 Operating Segment Disclosures

By: David F. Hawkins

Keywords: Information

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24 Mar 2015
News

Integrated Reporting: Corporate Disclosure for China’s “New Normal”

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