Publications

Article

Why Am I Seeing This Ad? The Effect of Ad Transparency on Ad Effectiveness

By: Tami Kim, Kate Barasz and Leslie K. John

Given the increasingly specific ways marketers can target ads, many consumers and regulators are demanding ad transparency: disclosure of how consumers’ personal information was used to generate ads. We investigate how and why ad transparency impacts ad effectiveness.... View Details

Keywords: Digital Marketing; Customization and Personalization; Information; Trust; Performance Effectiveness

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KRISHNA G. PALEPU is the Ross Graham Walker Professor of Business Administration, and has served previously as Senior Advisor to the President of Harvard University, and Senior Associate Dean at the... View Details

Keywords: accounting industry; banking; financial services; information technology industry; pharmaceuticals; retailing

17 Oct 2017
First Look

First Look at New Research and Ideas, October 17, 2017

Open/User Innovation, and Ecosystems: A Strategic Leadership Perspective By: Altman, Elizabeth J., and Michael Tushman Abstract—Platform, open/user innovation, and ecosystem strategies embrace and enable interactions with external... View Details

Keywords: Sean Silverthorne

Spring 2012
Article

The Need for Sector-Specific Materiality and Sustainability Reporting Standards

By: Robert G. Eccles, Michael P. Krzus, Jean Rogers and George Serafeim

Even though the supply of sustainability information has increased considerably in the last decade, companies are still failing to disclose material information in a comparable format. We believe this has two downsides. On the one hand, companies are not adequately... View Details

Keywords: Sustainability; Reporting; Standard Setting; Regulation; Environmental Sustainability; Accounting; Standards; Integrated Corporate Reporting; Corporate Disclosure; Competitive Advantage; Capital Markets; Accounting Industry; United States

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21 Oct 2011
Working Paper Summaries

Market Interest in Nonfinancial Information

Keywords: by Robert G. Eccles, Michael P. Krzus & George Serafeim

13 Oct 2006
Working Paper Summaries

Coerced Confessions: Self-Policing in the Shadow of the Regulator

Keywords: by Jodi L. Short & Michael W. Toffel

April–May 2021
Article

Labor Mobility and Antitakeover Provisions

By: Aiyesha Dey and Joshua White

How do firms protect their human capital? We test whether firms facing an increased threat of being acquired strengthen their antitakeover provisions (ATPs) in order to bond with their employees. We use the adoption of the Inevitable Disclosure Doctrine (IDD) by U.S.... View Details

Keywords: Labor Mobility; Antitakeover Provisions; Trade Secrets; Implicit Contracting; Employee Bonding; Corporate Governance; Acquisition; Human Capital; Strategy; Innovation and Invention; Intellectual Property; Safety

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05 Nov 2013
First Look

First Look: November 5

Publications August 2013 John Wiley & Sons International Strategy and Competition By: Collis, David Abstract—This book is designed for every student who will be involved in managing and advising companies that compete internationally... View Details

Keywords: Sean Silverthorne

2024
Article

Financial Constraints and Short-term Planning are Linked to Flood Risk Adaptation Gaps in U.S. cities

By: Shirley Lu and Anya Nakhmurina

Adaptation is critical in reducing the inevitable impact of climate change. Here we study cities’ adaptation to elevated flood risk by introducing a linguistic measure of adaptation extracted from financial disclosures of 431 US cities over 2013–2020. While cities with... View Details

Keywords: City; Natural Disasters; Climate Change; Adaptation; Risk and Uncertainty; Strategic Planning

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09 Jun 2009
First Look

First Look: June 9

Corporate Disclosure of Climate Change Strategies Authors:Erin M. Reid and Michael W. Toffel Publication:Strategic Management Journal (forthcoming) Abstract The challenges associated with climate change will... View Details

Keywords: Martha Lagace

12 Jul 2011
First Look

First Look: July 12

in a way that is economically important, has impact on ex ante capital structure choices, and affects welfare. Download the paper: http://www.hbs.edu/research/pdf/10-070.pdf How Firms Respond to Mandatory Information Disclosure... View Details

Keywords: Carmen Nobel

November 2010 (Revised April 2011)
Case

Google and Earnings Guidance

By: Francois Brochet and David Kiron

The case explores Google's communication strategy with Wall Street analysts. In particular, the case focuses on Google's commitment to a no-guidance policy and provides an overview of guidance practice among major U.S. companies. View Details

Keywords: Business Earnings; Communication Strategy; Capital Markets; Corporate Disclosure; Corporate Governance; Business and Shareholder Relations; United States

Web

Accounting & Management - Doctoral

individual firms; rewarding and monitoring the performance of managers; formulating, executing and evaluating strategy by firm managers; understanding the profitability of suppliers, products, customers, distribution channels, and... View Details

Web

Accounting & Management - Faculty & Research

Article Gender Diversity Performance and Voluntary Disclosure: Mind the (Gender Pay) Gap By: June Huang and Shirley Lu We study whether voluntary gender diversity disclosure is predictive of gender diversity performance. Exploiting a... View Details

February 2013
Case

Diamond Foods, Inc.

By: Suraj Srinivasan and Tim Gray

The Diamonds Foods, Inc. case describes the major accounting blow up at the company in late 2011 that was triggered by a report by Off Wall Street, a prominent short selling research firm. Diamond Foods, a high flying growth company in 2011, grew from a walnut farmers'... View Details

31 Oct 2023
HBS Case

Checking Your Ethics: Would You Speak Up in These 3 Sticky Situations?

underlying model until after the meeting.’” The point of the anecdote, Fubini says, is that transparency and disclosure is necessary. “The longer you wait on something, the worse it is going to be in terms of gaining absolution,” he says.... View Details

Keywords: by Michael Blanding; Consulting

Michael W. Toffel

Professor Toffel is the Senator John Heinz Professor of Environmental Management. His research examines how companies are addressing climate change (especially decarbonization) and other environmental and working condition issues in their operations and supply... View Details

February 2022 (Revised November 2022)
Case

Fondeadora

By: Álvaro Rodríguez Arregui and Mitchell Weiss

Norman Müller and René Serrano, cofounders of Fondeadora, a Mexican “neobank,” had lined up a $12.5 million in Series A funding round in 2020 only to run into a major obstacle: The lead investor was Gradient Ventures, a venture firm launched by Alphabet, Inc., and... View Details

Keywords: Fundraising; Entrepreneurship; Venture Capital; Financial Institutions; Business Startups; Government Legislation; Governing Rules, Regulations, and Reforms; Financial Strategy; Financial Services Industry; Mexico City; Latin America