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Publications

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  • All HBS Web  (73)
    • News  (14)
    • Research  (58)
    • Events  (1)
  • Faculty Publications  (19)

Show Results For

  • All HBS Web  (73)
    • News  (14)
    • Research  (58)
    • Events  (1)
  • Faculty Publications  (19)
← Page 4 of 73 Results
  • 19 Mar 2006
  • Research & Ideas

Unlocking Your Investment Capital

extreme, poorly implemented risk management can lead to the firm's demise. Under Sarbanes-Oxley 404, both the CEO and CFO have to attest with personal liability to the accuracies of the financial statements (including footnotes with... View Details
Keywords: by Ann Cullen; Financial Services
  • 03 Apr 2007
  • First Look

First Look: April 3, 2007

challenge cultural profiling at work. Post-Siliconix Freeze-Outs: Theory and Evidence Author:Guhan Subramanian Periodical:Journal of Legal Studies 36, no. 1 (January 2007) Abstract At approximately the same time that the Sarbanes-Oxley... View Details
Keywords: Martha Lagace
  • 21 Dec 2009
  • Research & Ideas

Good Banks, Bad Banks, and Government’s Role as Fixer

it's very clear that the boards of megabanks—the nineteen banks with over $100 billion in assets—complied with Sarbanes-Oxley and somehow didn't realize what huge risks they were taking. Q: If boards don't need more procedures, what do... View Details
Keywords: by Roger Thompson; Banking; Financial Services
  • 01 Jun 2010
  • News

M.I.A. Boards

it difficult for good directors to excel. Post-Enron reforms such as the Sarbanes-Oxley Act, and new stock exchange requirements that call for more independent directors and periodic board sessions without the CEO, have brought unintended... View Details
Keywords: John Gillespie;David Zweig; Finance
  • 19 Jan 2011
  • First Look

First Look: Jan. 18

Sarbanes-Oxley Act (SOX) to prevent such failures from happening again. The new rules looked promising. The majority of a board's directors now had to be independent. And senior executives were required to conduct annual assessments of... View Details
Keywords: Sean Silverthorne
  • 06 Sep 2016
  • First Look

September 6, 2016

share price, (2) where announced earnings are particularly likely to be an important source of information about managerial ability and effort, and (3) before the implementation of Sarbanes-Oxley made opportunistic earnings management... View Details
Keywords: Carmen Nobel
  • 22 Mar 2016
  • First Look

March 22, 2016

before implementation of Sarbanes-Oxley made opportunistic earnings management more challenging. Our evidence highlights a novel channel through which firm-level uncertainty affects managerial decision making. Download working paper:... View Details
Keywords: Sean Silverthorne
  • 29 Jan 2007
  • Research & Ideas

The Business Press Is a Watchdog that Bites

the whistleblower laws we've been trying to support recently in Sarbanes-Oxley make a lot of sense. Many people say the press might be conflicted by pressures from advertisers. We see conflict a lot with analysts so people were expecting... View Details
Keywords: by Martha Lagace; Journalism & News; Publishing
  • 09 May 2017
  • First Look

New Research and Ideas, May 9

particularly likely to be an important source of information about managerial ability and effort, and (3) before implementation of Sarbanes-Oxley made opportunistic earnings management more challenging. Our evidence highlights a novel... View Details
Keywords: Sean Silverthorne
  • 02 Aug 2016
  • First Look

August 2, 2016

source of information about managerial ability and effort, and (3) before implementation of Sarbanes-Oxley made opportunistic earnings management more challenging. Our evidence highlights a novel channel through which uncertainty affects... View Details
Keywords: Sean Silverthorne
  • 28 Jan 2014
  • First Look

First Look: January 28

finance, and law to evaluate the impact of the Sarbanes-Oxley Act. We describe significant developments in how the Act was implemented and find that despite severe criticism, the Act and institutions it created have survived almost intact... View Details
Keywords: Sean Silverthorne
  • 19 Jun 2007
  • First Look

First Look: June 19, 2007

also show that the internal control provisions of section 404 of Sarbanes-Oxley make royalty arrangements based on self-reporting more attractive. Download the paper: http://www.hbs.edu/research/pdf/07-100.pdf Toward a Theory of... View Details
Keywords: Martha Lagace
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