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  • 12 Mar 2015
  • Working Paper Summaries

What Courses Should Law Students Take? Harvard’s Largest Employers Weigh In

Keywords: by John C. Coates, Jesse M. Fried & Kathryn E. Spier; Legal Services; Education

    Robert C. Merton

    Robert C. Merton is the School of Management Distinguished Professor of Finance at the MIT Sloan School of Management.

    Merton is University Professor Emeritus at Harvard University and was the George Fisher Baker Professor of... View Details

    Keywords: financial services; financial services; financial services; financial services; financial services; financial services
    • TeachingInterests

    Audit Committees in a New Era of Governance

    By: Suraj Srinivasan
    The last ten years has heightened demands on audit committees. Not only are they responsible for overseeing internal and external audits to ensure that investors receive accurate and transparent information, but they must ensure compliance with new accounting and... View Details
    • August 2011 (Revised July 2012)
    • Case

    Mike Mayo Takes on Citigroup (A)

    By: Suraj Srinivasan and Amy Kaser
    The case details the conflict between Mike Mayo, an influential banking analyst and Citigroup about what Mayo considers aggressive accounting policies. Mike Mayo questions Citigroup's lack of a valuation allowance against their Deferred Tax Assets despite Citi's recent... View Details
    Keywords: Accounting; Taxation; Capital; Financial Reporting; Corporate Disclosure; Valuation; Banks and Banking; Financial Strategy; Money; Conflict Management; Capital Budgeting; Asset Management; Banking Industry
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    • Research Summary

    Understanding and Managing Information Intermediaries

    Brian Bushee is investigating whether information intermediaries such as institutional investors and financial analysts are sophisticated and efficient users of accounting information and whether these intermediaries' decisions influence the choices made by... View Details

    • Article

    Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK

    By: Joanne Horton and George Serafeim
    We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents required by International Financial Reporting Standards (IFRS) 1 (2005). We find significant negative abnormal returns for firms reporting... View Details
    Keywords: Valuation; Markets; Information; International Finance; Earnings Management; Stock Shares; Taxation; Goodwill Accounting; Price; Financial Reporting; Standards; Corporate Disclosure; United Kingdom
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    • Research Summary

    Selling China: Foreign Direct Investment During the Reform Era

    The aim of the book is to illustrate the dynamics of foreign direct investment (FDI) in China in the 1990s. The topic is important both because China is the world's second largest recipient of FDI and because there are substantial misconceptions about the drivers of... View Details
    • Other Article

    Sustainable Strategies and Net-Zero Goals

    By: Mark L. Frigo, Robert S. Kaplan and Karthik Ramanna
    In a recent Harvard Business Review article, Kaplan and Ramanna describe a rigorous approach, the E-liability method, for companies’ ESG reporting, especially as it pertains to GHG emissions measurements. They argue that the current standards for measuring... View Details
    Keywords: Measurement; Sustainability; Net-zero Emissions; Environmental Sustainability; Integrated Corporate Reporting; Measurement and Metrics; Strategy
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    • 14 Nov 2011
    • Working Paper Summaries

    The Impact of Corporate Sustainability on Organizational Process and Performance

    Keywords: by Robert G. Eccles, Ioannis Ioannou & George Serafeim; Accounting
    • November 1999 (Revised June 2001)
    • Case

    Seitel, Inc.

    By: David F. Hawkins
    The company's accounting for its seismic data library is questioned. Teaching Purpose: Inventory accounting. View Details
    Keywords: Stock Shares; Financial Statements; Business Earnings; Financial Reporting; Stock Options; Mathematical Methods; Accounting Industry
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    • September 2016 (Revised December 2018)
    • Case

    Joan Bavaria and Multi-Dimensional Capitalism

    By: Geoffrey Jones and Seema Amble
    The case examines the career of Joan Bavaria, a pioneer of socially responsible investing and founder of Trillium Asset Management and Ceres, the nonprofit organization advocating for sustainability leadership. It describes her personal journey from art student and... View Details
    Keywords: Integrated Corporate Reporting; Corporate Social Responsibility and Impact; Personal Development and Career
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    • 07 Jan 2019
    • News

    Decreases In Readmissions Credited To Medicare’s Program To Reduce Hospital Readmissions Have Been Overstated

    • February 2011 (Revised July 2011)
    • Supplement

    Caterpillar, Inc. (C)

    By: David F. Hawkins
    IASB proposes new defined benefit plan accounting standard. View Details
    Keywords: International Accounting; Governance; Compensation and Benefits; Standards; Manufacturing Industry; Mining Industry; Consumer Products Industry
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    • 10 Apr 2020
    • News

    Managing the Liquidity Crisis

    • June 2011 (Revised February 2013)
    • Case

    Mandatory Environmental, Social, and Governance Disclosure in the European Union

    By: George Serafeim
    In 2011, the European Commission was deciding on how to best modify the existing European Union policy on corporate disclosure of environmental, social, and governance (ESG) information. Previous directives had recommended that European companies report ESG... View Details
    Keywords: Integrated Corporate Reporting; Corporate Strategy; Corporate Disclosure; Environmental Accounting; Competitive Strategy; International Accounting; Financial Reporting; Corporate Social Responsibility and Impact; Governing Rules, Regulations, and Reforms; Debates; Europe
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    • 18 Aug 2009
    • News

    Disclose the fair value of complex securities

    • 26 Aug 2008
    • First Look

    First Look: August 26, 2008

    tests always involve a vigorous search not only for confirming evidence, but for disconfirming evidence as well. We undertake such a search in the context of a single well-known case: the Federal Radio Commission's (FRC's) 1927 decision not to expand the broadcast... View Details
    Keywords: Sean Silverthorne
    • 28 Oct 2012
    • News

    The Perils of Feeding a Bloated Industry

    • 10 Jun 2015
    • Research & Ideas

    The Transparency Revolution in Corporate Reporting

    decipher what kind of company they are buying into. The Sustainability Accounting Standards Board (SASB) is an NGO established in 2011 with designs on cutting through that noise. Much the way the View Details
    Keywords: Re: George Serafeim
    • 2022
    • Article

    Which Corporate ESG News Does the Market React To?

    By: George Serafeim and Aaron Yoon
    Using a dataset that classifies firm-level ESG news as positive and negative, we examine how stock prices react to different types of ESG news. We analyze 111,020 firm-day observations for 3,126 companies and find that prices react only to issues identified as... View Details
    Keywords: ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; Social Capital; Environment; Sustainability; CSR; Stock Price; Stock Market Expectations; Materiality; Market Reaction; Environmental Sustainability; Governance; Social Issues; Performance; News
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