Filter Results:
(120)
Show Results For
- All HBS Web (120)
- Faculty Publications (36)
Show Results For
- All HBS Web (120)
- Faculty Publications (36)
- 27 Apr 2010
- First Look
First Look: April 27
ideas across academic communities. The Predictive Value of Accruals and Consequences for Market Anomalies Authors:Francois Brochet, Seunghan Nam, and Joshua Ronen Publication:The Journal of Accounting, Auditing and Finance (forthcoming)... View Details
Keywords: Martha Lagace
- 14 Nov 2012
- Research & Ideas
New Agenda for Corporate Accountability Reporting
leveraged to test and improve the quality of corporate accountability reporting. Ramanna thinks accounting theory has a lot to contribute, in three particular ways: (1) by giving stakeholders the ability to verify what the corporation... View Details
- 09 May 2018
- Research & Ideas
A Simple Way for Restaurant Inspectors to Improve Food Safety
are hospitalized, and 3,000 die due to foodborne illnesses, according to the Center for Disease Control and Prevention. The research is detailed in the paper “How Scheduling Can Bias Quality Assessment: Evidence from Food Safety... View Details
- 03 Apr 2009
- What Do You Think?
How Much Obsolescence Can Business and Society Absorb?
personal level, C. J. Cullinane reported that "I work with keeping up with technology but the newspapers and books are my anchor . [They also leave] a good audit trail." Phil Clark said, "Ultimately, when a person becomes... View Details
- 05 May 2003
- Research & Ideas
Sharing the Responsibility of Corporate Governance
First, information of the sort that would allow shareholders to police corporate behavior on issues, such as the use of child labor, is not easily accessible. Although some companies, such as Royal Dutch Shell, have started to publish View Details
Keywords: by Carla Tishler
- 06 Aug 2013
- First Look
First Look: August 6
displeasure over the directors' ineffectiveness at monitoring managers. In a sample of securities class-action lawsuits from 1996 to 2010, about 11% of independent directors are named as defendants. The likelihood of being named is greater for View Details
Keywords: Anna Secino
- 07 Oct 2008
- First Look
First Look: October 7, 2008
Phenomenological Assumptions and Knowledge Dissemination within Organizational Studies Authors:Corinne Bendersky and Kathleen L. McGinn Abstract Phenomenological assumptions-assumptions about the fundamental qualities of the phenomenon... View Details
Keywords: Martha Lagace
- 19 Jun 2007
- First Look
First Look: June 19, 2007
demand for auditing by the licensor. We characterize the optimal royalty contract, accounting system choice by the licensee, and audit strategy choice by the licensor. We show when the owner prefers to... View Details
Keywords: Martha Lagace
- 16 Sep 2008
- First Look
First Look: September 16, 2008
Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone towards financial reporting convergence yet spurred controversy reaching the highest levels of government. We find a more positive reaction for firms with lower View Details
- 14 Nov 2019
- News
Keeping Red Lobster Fresh
to do is work on is following a phased plan. And there are three phases to the plan. Phase one was fixing the fundamentals of the business, which are making sure you're operating well, making sure you got high-quality food and system. Like in our case for Red Lobster,... View Details
- 12 Apr 2010
- Research & Ideas
One Report: Better Strategy through Integrated Reporting
a moment in time of its financial position. In buying a share on any stock exchange, the purchaser makes an assessment of the economic value of a company. The assessment considers the value of matters not accounted for, such as future earnings, brand, goodwill, the... View Details
Keywords: by Martha Lagace
- 04 Jun 2007
- Research & Ideas
Is Health Care Making You Better—or Dead?
interdependent. And although you may have a great doctor with the best intentions, the system may not allow him or her to give the quality of care they would like to. A: Absolutely. My heart really goes out to physicians nowadays. They're... View Details
- 04 Jan 2012
- First Look
First Look: January 4
consists of (1) two firms competing in a vertically differentiated market in which product quality is a mix of public and private components and (2) a market for developers that firms hire after observing signals of their contributions to... View Details
Keywords: Carmen Nobel
- 03 Apr 2012
- First Look
First Look: April 3
auditor for both the financial and nonfinancial information contained in the integrated report, but these are covered by separate assurance opinions. Among the challenges of providing an integrated audit is getting the internal... View Details
Keywords: Carmen Nobel
- 05 Apr 2011
- First Look
First Look: April 5
China's skin care market. A Chinese domestic brand, after some success in partnership with Sephora in Europe, aspires to challenge the French and U.S. brands' hold on the China market. It must decide how to segment the market, how to position against global assurances... View Details
Keywords: Sean Silverthorne
- 07 Dec 2010
- First Look
First Look: Dec. 7
exhibit a decline in information asymmetry, with the decline increasing as EV reporting evolves to address methodological deficiencies and to permit more comparability across firms. The decrease in information asymmetry is contingent on providing an View Details
Keywords: Sean Silverthorne
- 19 Apr 2011
- First Look
First Look: April 19
generates these benefits. Using the empirical context of cardiovascular care within hospitals, we first examine the relationship between a hospital's level of specialization in cardiovascular care and the quality of its clinical... View Details
Keywords: Sean Silverthorne
- 19 Mar 2013
- First Look
First Look: March 19
http://onlinelibrary.wiley.com/doi/10.1111/nejo.12003/abstract Working PapersInvestment Incentives in Open-Source and Proprietary Two-Sided Platforms Authors:Casadesus-Masanell, Ramon, and Gaston Llanes Abstract We study incentives to invest in platform View Details
Keywords: Sean Silverthorne
- 05 Jul 2011
- First Look
First Look: July 5
of IFRS Authors:Karthik Ramanna and Ewa Sletten Abstract If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several... View Details
Keywords: Sean Silverthorne
- 01 Sep 2015
- News
Alumni and Faculty Books for September 2015
qualities that define a leader? Where does one find a mentor? What are the ingredients in the recipe for success? Getting beyond Better: How Social Entrepreneurship Works by Roger L. Martin (MBA 1981) and Sally R. Osberg (Harvard Business... View Details