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- Faculty Publications (18)
Show Results For
- All HBS Web (86)
- Faculty Publications (18)
- 22 Apr 2014
- First Look
First Look: April 22
http://ssrn.com/abstract=2409251 Integrated Reporting and Investor Clientele By: Serafeim, George Abstract—In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm's investor base. I hypothesize and find that firms that... View Details
Keywords: Sean Silverthorne
- 25 Feb 2014
- First Look
First Look: February 25
practice IR have a more long-term oriented investor base with more dedicated and fewer transient investors. In additional analyses, I find that the results are robust to the inclusion of firm fixed effects and that changes in View Details
Keywords: Sean Silverthorne
- 29 Sep 2015
- Research & Ideas
Work 3.0: Redefining Jobs and Companies in the Uber Age
category of worker, the independent contractor. While rules vary by state, with the IRS providing its own guidelines as well, the key factor distinguishing employees from independent contractors is the company’s level of control over... View Details
- Web
Awards | Social Enterprise | Harvard Business School
with when you will need to receive payment. NOTE ON GRANT: For Non-U.S. Citizens, the grant may be subject to tax withholdings and reported to the IRS by Harvard. For U.S. Citizens/permanent residents, students do not receive a 1099. All... View Details
- 25 Aug 2017
- Op-Ed
Op-Ed: After Charlottesville, Where Does a CEO's Responsibility Lie?
President Trump’s recent pullout from the Paris climate accord drew the ire of many high-visibility CEOs including Richard Branson, Lloyd Blankfein, Elon Musk, Tim Cook, and Jeffrey Immelt. But the president’s statements around... View Details
Keywords: by Gautam Mukunda
- 01 Jun 2001
- News
Point, Click, Give: Internet Fuels Philanthropic Fundraising Revolution
the entire IRS database of almost 700,000 nonprofits. Its leaders believe this strategy helps “democratize” the giving process. Others, such as Working Assets, include a much smaller number of organizations. How to capture revenue is the... View Details
- 06 Oct 2020
- News
Clearing the Path to Citizenship
RapidVisa to expand the types of cases it can handle.) The company’s online immigration applications function much as TurboTax does for IRS filings, translating the arcane language of government documents into easy-to-answer questions... View Details
Keywords: April White
- 02 Aug 2024
- HBS Case
How a Mission to Cut Food Waste Launched a Multimillion-Dollar Venture
On a hectic Friday in October 2016, Josh Domingues wondered if he had made a mistake quitting the security of a well-paying job managing contracts for professional hockey players to start a new venture selling nearly expired groceries at discount prices. After all, a... View Details
- 01 May 2012
- First Look
First Look: May 1
companies in times of trouble. In this paper, we test the view that CSR provides protection from public ire by analyzing the media's response to corporate crises. Our application is spills in the oil industry. We find the media far more... View Details
Keywords: Carmen Nobel
- 19 Jan 2011
- Research & Ideas
Activist Board Members Increase Firm’s Market Value
directors. In order to qualify, shareholders had to have owned at least 3 percent of a firm's shares for at least the prior three years. Still, the announcement drew ire from some business groups, including the US Chamber of Commerce and... View Details
Keywords: by Carmen Nobel
- 15 May 2018
- First Look
New Research and Ideas, May 15, 2018
inequality. This result is robust to using regression and matching approaches, and to controlling for a host of potential confounders. Contrary to the effects of tax cuts, we find no effects of tax increases on income inequality at the state level. We then use data... View Details
Keywords: Dina Gerdeman
- 22 Dec 2015
- First Look
December 22, 2015
Sakis, Shalini Rao, Daniela Saltzman, and George Serafeim Abstract—No abstract available. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=50239 December 2015 Journal of Vascular and Interventional Radiology Time-Driven Activity-Based Costing in View Details
Keywords: Carmen Nobel
- 01 Jun 2010
- News
$how Me the Money
tax dispute in IRS history, settled in 2006 when GlaxoSmithKline paid the agency some $3.4 billion, a case that the IRS said sent “a strong message of our resolve” in dealing with transfer pricing. Says... View Details
- 18 Jul 2005
- Research & Ideas
Time to Rethink the Corporate Tax System?
tax obligations. Q: You mentioned the dual-book system. Why are firms allowed to report their profits in two different ways to capital markets and tax authorities? A: It is a curious system. Imagine if you were allowed to report income to the View Details
Keywords: by Ann Cullen
- 19 May 2022
- News
Leading to Salvation
He had passed away. His wife wanted to keep his legacy alive. It was very important to her. And so she actually mortgaged her house and put all that money in the funeral chapel. She owed the IRS a lot of money. Her life was in very, very... View Details
- 29 Jan 2007
- Research & Ideas
The Business Press Is a Watchdog that Bites
I love to see if there's something that I care about—a company I've written a case on or an issue that I've covered—and I love to compare the articles and see what they share and what's different. I also really like IR magazine, which is... View Details
- 01 Dec 2013
- News
Faster, Bigger, Stronger: Supersizing the NFL
teams; the worst-performing franchises have the first picks in the league's annual draft of college players; and salary caps help ensure that wealthier teams can't just buy up all the best players. A congressional partial exemption from antitrust laws and from... View Details
- 01 Dec 2000
- News
Opening Doors: Inside the World of Museum Management
will harness the great capability of the museum's curators and its collection while also maintaining an umbrella identity for what the museum is doing as a whole." Not for Profit While its IRS designation 501(c)(3) connotes a... View Details
- Web
Program Policies - HBS Online
Discount Codes From time to time, HBS Online may provide a discount code to enroll in a Program. Please be advised that the discount may be considered taxable scholarship income; see IRS Publication 970 (Tax Benefits for Education) or... View Details
- 01 Mar 2023
- News
Clearing the Air
adoption of environmentally friendly technology. Little noticed in the headlines, however, was the change to IRS Section 45Q—a revision that experts believe is likely to make the US a technological leader in the still-nascent carbon... View Details