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Publications

Publications

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  • All HBS Web  (2,058)
    • News  (141)
    • Research  (1,667)
    • Events  (41)
    • Multimedia  (8)
  • Faculty Publications  (1,191)

Show Results For

  • All HBS Web  (2,058)
    • News  (141)
    • Research  (1,667)
    • Events  (41)
    • Multimedia  (8)
  • Faculty Publications  (1,191)
← Page 41 of 2,058 Results →
  • 24 Mar 2017
  • HBS Seminar

Francine Blau, ILR School, Cornell University

    Tax-Loss Harvesting with Cryptocurrencies

    We describe the taxation landscape in the View Details
    • 2025
    • Working Paper

    Trade Within Multinational Boundaries

    By: Laura Alfaro, Paola Conconi, Fariha Kamal and Zachary Kroff
    We leverage newly linked data from the U.S. Census Bureau and the U.S. Bureau of Economic Analysis to study transactions within U.S. multinational enterprises (MNEs). We show that using administrative data on intrafirm trade allows us to correct for measurement error... View Details
    Keywords: Multinational Enterprise; Input-output Linkages; Multinational Firms and Management; Trade; Supply Chain
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    Alfaro, Laura, Paola Conconi, Fariha Kamal, and Zachary Kroff. "Trade Within Multinational Boundaries." Harvard Business School Working Paper, No. 25-058, May 2025.
    • 2025
    • Working Paper

    The Invention of Corporate Governance

    By: Yueran Ma and Andrei Shleifer
    The analysis of corporate governance begins with a central feature of modern capitalism—the separation of ownership and control in large corporations—first empirically documented by Berle and Means (1932). Such separation entails several agency problems reflecting... View Details
    Keywords: Corporate Governance; Law; Business and Shareholder Relations
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    Ma, Yueran, and Andrei Shleifer. "The Invention of Corporate Governance." NBER Working Paper Series, No. 33710, April 2025.
    • September 2020
    • Article

    Relaxing Household Liquidity Constraints Through Social Security

    By: Sylvain Catherine, Max Miller and Natasha Sarin
    More than a quarter of working-age households in the United States do not have sufficient savings to cover their expenditures after a month of unemployment. Recent proposals suggest giving workers early access to a small portion of their future Social Security benefits... View Details
    Keywords: COVID-19 Pandemic; Personal Finance; Employment; Welfare; Insurance; Government Legislation
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    Catherine, Sylvain, Max Miller, and Natasha Sarin. "Relaxing Household Liquidity Constraints Through Social Security." Art. 104243. Journal of Public Economics 189 (September 2020).
    • 2022
    • Working Paper

    Overreaction and Diagnostic Expectations in Macroeconomics

    By: Pedro Bordalo, Nicola Gennaioli and Andrei Shleifer
    We present the case for the centrality of overreaction in expectations for addressing important challenges in finance and macroeconomics. First, non-rational expectations by market participants can be measured and modeled in ways that address some of the key challenges... View Details
    Keywords: Overreaction; Rational Expectations; Macroeconomics; Market Participation; Social Psychology
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    Bordalo, Pedro, Nicola Gennaioli, and Andrei Shleifer. "Overreaction and Diagnostic Expectations in Macroeconomics." NBER Working Paper Series, No. 30356, August 2022.
    • 2009
    • Article

    Placing the Normative Logics of Accountability in 'Thick' Perspective

    By: Alnoor Ebrahim
    This article provides a critical reflection on the heavily normative nature of current accountability debates. In particular, it explores three streams of normative discourse on nonprofit accountability: improving board governance, improving performance-based... View Details
    Keywords: Fair Value Accounting; Accounting; Governance; Performance Evaluation; Governing Rules, Regulations, and Reforms; Goals and Objectives; Management Practices and Processes; Power and Influence; Social and Collaborative Networks; Organizational Structure; Relationships; Accounting Industry
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    Ebrahim, Alnoor. "Placing the Normative Logics of Accountability in 'Thick' Perspective." American Behavioral Scientist 52, no. 6 (2009): 885–904.
    • 2023
    • Working Paper

    Complexity and Hyperbolic Discounting

    By: Benjamin Enke, Thomas Graeber and Ryan Oprea
    A large literature shows that people discount financial rewards hyperbolically instead of exponentially. While discounting of money has been questioned as a measure of time preferences, it continues to be highly relevant in empirical practice and predicts a wide range... View Details
    Keywords: Hyperbolic Discounting; Present Bias; Bounded Rationality; Cognitive Uncertainty; Behavioral Finance
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    Enke, Benjamin, Thomas Graeber, and Ryan Oprea. "Complexity and Hyperbolic Discounting." Harvard Business School Working Paper, No. 24-048, February 2024.
    • December 2015
    • Article

    Introduction: New Perspectives on Corporate Capital Structure

    By: Viral Acharya, Heitor Almeida and Malcolm Baker
    The National Bureau of Economic Research held a symposium titled "New Perspectives on Corporate Capital Structures" on April 5–6, 2013 in Cambridge, Massachusetts. In its call for the submission of theoretical and empirical papers for the symposium, the NBER noted that... View Details
    Keywords: Capital Structure; Economic Growth; Financial Crisis; Corporate Finance
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    Acharya, Viral, Heitor Almeida, and Malcolm Baker. "Introduction: New Perspectives on Corporate Capital Structure." Journal of Financial Economics 118, no. 3 (December 2015): 551–552.
    • April 2015
    • Article

    Money Creation and the Shadow Banking System

    By: Adi Sunderam
    Many explanations for the rapid growth of the shadow banking system in the mid-2000s focus on money demand. This paper asks whether the short-term liabilities of the shadow banking system behave like money. We first present a simple model where households demand money... View Details
    Keywords: Financial Instruments; Banks and Banking
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    Sunderam, Adi. "Money Creation and the Shadow Banking System." Review of Financial Studies 28, no. 4 (April 2015): 939–977.
    • March 2011
    • Article

    To Join or Not to Join: Examining Patent Pool Participation and Rent Sharing Rules

    By: Josh Lerner and Anne Layne-Farrar
    In recognition that participation in modern patent pools is voluntary, we present empirical evidence on participation rates and the factors that drive the decision to join a pool, including the profit sharing rules adopted by the pool's founders. In most participation... View Details
    Keywords: Patents; Alliances; Vertical Integration; Standards
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    Lerner, Josh, and Anne Layne-Farrar. "To Join or Not to Join: Examining Patent Pool Participation and Rent Sharing Rules." International Journal of Industrial Organization 29, no. 2 (March 2011): 294–303.
    • Article

    Employee Selection as a Control System

    By: Dennis Campbell
    Theories from the economics, management control, and organizational behavior literatures predict that when it is difficult to align incentives by contracting on output, aligning preferences via employee selection may provide a useful alternative. This study... View Details
    Keywords: Management Systems; Governance Controls; Employees; Selection and Staffing; Motivation and Incentives; Decision Making; Business Model
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    Campbell, Dennis. "Employee Selection as a Control System." Journal of Accounting Research 50, no. 4 (September 2012): 931–966.
    • 2008
    • Chapter

    Public Action for Public Goods: Theory and Evidence

    By: Abhijit Banerjee, Lakshmi Iyer and Rohini Somanathan
    This chapter focuses on the relationship between public action and access to public goods. It begins by developing a simple model of collective action which is intended to capture the various mechanisms that are discussed in the theoretical literature on collective... View Details
    Keywords: Policy; Quality; Groups and Teams; Human Needs; Poverty; Welfare or Wellbeing; Public Administration Industry
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    Banerjee, Abhijit, Lakshmi Iyer, and Rohini Somanathan. "Public Action for Public Goods: Theory and Evidence." In Handbook of Development Economics. Vol. 4, edited by T. Paul Schultz and John Strauss. Elsevier Science, 2008.
    • 12 Apr 2022
    • Book

    Racism, Colonialism, and Britain's Legacy of Violence

    Britain’s 20th century empire was the largest in human history, with a quarter of the world’s land and nearly 700 million people. Yet the empire drew its strength from violence. That’s the conclusion Harvard Business School Professor Caroline Elkins draws in her new... View Details
    Keywords: by Avery Forman
    • Web

    Program Requirements - Doctoral

    2144) Computational Economics (Econ 2149) Time Series Analysis (Econ 2142) Seminar in Applied Statistical Methods (HBS 4809) Research methods courses that meet the research design course requirement include, but are not limited to: Advanced Quantitative Research... View Details
    • 2021
    • Article

    Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation

    By: Benjamin B. Lockwood, Afras Sial and Matthew C. Weinzierl
    Economists typically check the robustness of their results by comparing them across plausible ranges of parameter values and model structures. A preferable approach to robustness—for the purposes of policymaking and evaluation—is to design policy that takes these... View Details
    Keywords: Optimal Taxation; Income Tax; Social Welfare; Elasticity; Income; Taxation; Policy
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    Lockwood, Benjamin B., Afras Sial, and Matthew C. Weinzierl. "Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation." Tax Policy and the Economy 35 (2021).
    • July 2020
    • Article

    Higher Economic Inequality Intensifies the Financial Hardship of People Living in Poverty by Fraying the Community Buffer

    By: Jon M. Jachimowicz, Barnabas Szaszi, Marcel Lukas, David Smerdon, Jaideep Prabhu and Elke U. Weber
    The current research investigates whether higher economic inequality disproportionately intensifies the financial hardship of low-income individuals. We propose that higher economic inequality increases financial hardship for low-income individuals by reducing their... View Details
    Keywords: Economic Inequalty; Economy; Income; Equality and Inequality; Poverty; Civil Society or Community
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    Jachimowicz, Jon M., Barnabas Szaszi, Marcel Lukas, David Smerdon, Jaideep Prabhu, and Elke U. Weber. "Higher Economic Inequality Intensifies the Financial Hardship of People Living in Poverty by Fraying the Community Buffer." Special Issue on Racism in Action. Nature Human Behaviour 4, no. 7 (July 2020): 702–712.
    • 2017
    • Working Paper

    Rethinking Measurement of Pay Disparity and its Relation to Firm Performance

    By: Ethan Rouen
    I develop measures of firm-level pay disparity and examine their relation to firm accounting performance. Using comprehensive compensation data for a large sample of firms, I find no statistically significant relation between the ratio of CEO-to-mean employee... View Details
    Keywords: Pay Disparity; Pay Ratio; CEO Pay Ratio; Income Inequality; Executive Compensation; Wages; Equality and Inequality; Business Ventures; Performance
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    Rouen, Ethan. "Rethinking Measurement of Pay Disparity and its Relation to Firm Performance." Harvard Business School Working Paper, No. 18-007, July 2017.
    • 2017
    • Chapter

    Multinational Activity in Emerging Markets: How and When Does Foreign Direct Investment Promote Growth?

    By: Laura Alfaro
    Among the prominent economic trends in recent decades is the exponential increase in flows of goods and capital driven by technological progress and a falling number of restrictions. A key driver of this phenomenon has been the cross-border production, foreign... View Details
    Keywords: Multinational Activity; Growth; Spillovers; Complementarities; Foreign Direct Investment; Emerging Markets; Growth and Development; Multinational Firms and Management
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    Alfaro, Laura. "Multinational Activity in Emerging Markets: How and When Does Foreign Direct Investment Promote Growth?" In Geography, Location, and Strategy. Vol. 36, edited by Juan Alcácer, Bruce Kogut, Catherine Thomas, and Bernard Yin Yeung, 429–462. Advances in Strategic Management. Emerald Publishing Limited, 2017.
    • May 2004
    • Article

    Disclosure Practices of Foreign Companies Interacting with U.S. Markets

    By: Tarun Khanna, Krishna G. Palepu and Suraj Srinivasan
    We analyze the disclosure practices of companies as a function of their interaction with the U.S. markets for a group of 794 firms from 24 countries in Asia-Pacific and Europe. Our analysis uses the Transparency and Disclosure scores developed recently by Standard &... View Details
    Keywords: Management Practices and Processes; Markets; Investment; Size; Performance; Cross-Cultural and Cross-Border Issues; Corporate Governance; Corporate Disclosure; Trade; United States; Asia; Europe
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    Khanna, Tarun, Krishna G. Palepu, and Suraj Srinivasan. "Disclosure Practices of Foreign Companies Interacting with U.S. Markets." Journal of Accounting Research 42, no. 2 (May 2004).
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