Filter Results:
(182)
Show Results For
- All HBS Web
(182)
- News (12)
- Research (159)
- Events (1)
- Multimedia (2)
- Faculty Publications (55)
Show Results For
- All HBS Web
(182)
- News (12)
- Research (159)
- Events (1)
- Multimedia (2)
- Faculty Publications (55)
- Web
Students on the Job Market - Doctoral
Experiment There are concerns that managers repurchase shares myopically to benefit themselves at the costs of shareholders and society. Due to these concerns, the SEC adopted its 2023 Share Repurchase Disclosure Modernization Rules (the... View Details
- Winter 2013
- Article
Fear of Rejection? Tiered Certification and Transparency
By: Emmanuel Farhi, Josh Lerner and Jean Tirole
The sub-prime crisis has shone a harsh spotlight on the practices of securities underwriters, which provided too many complex securities that proved to ultimately have little value. This uproar calls attention to the fact that the literature on intermediaries has... View Details
Farhi, Emmanuel, Josh Lerner, and Jean Tirole. "Fear of Rejection? Tiered Certification and Transparency." RAND Journal of Economics 44, no. 4 (Winter 2013): 610–631.
- 17 Jan 2018
- Research & Ideas
If the CEO’s High Salary Isn't Justified to Employees, Firm Performance May Suffer
onto, but at the same time, it’s not really fair, and it won’t capture what regulators are hoping to capture,” Rouen says. Once the new SEC disclosure rule comes into play, firms should brace for some worker... View Details
Keywords: by Dina Gerdeman
- 21 Jul 2021
- Research & Ideas
What Does an ESG Score Really Say About a Company?
Receiving more information can clarify the complex, but not when it comes to environmental, social, and governance (ESG) scores. A recent study shows that the more information a company discloses about its ESG practices, the more rating agencies disagree on how well... View Details
Keywords: by Kristen Senz
- 12 Mar 2024
- HBS Case
How Used Products Can Unlock New Markets: Lessons from Apple's Refurbished iPhones
Some of Apple’s most loyal customers think nothing of upgrading to the latest iPhone every time one comes out. But what about consumers who can’t splurge on a $1,000 iPhone 15 Pro? And what about the electronic waste that would accrue if people threw away functional... View Details
- Web
Marketing - Faculty & Research
to harm or other adverse mental health effects arising from the interplay between a user’s interactions with a particular system and the system’s response. We argue that for health apps—including “medical devices” and “wellness apps”— View Details
- Web
Podcast - Business & Environment
Fund+Business How CDP Drives Corporate Climate Disclosure 24 AUG 2022 | Climate Rising Paul Dickinson, Founder Chair, CDP, shares how CDP works with investors to drive companies toward greater transparency by disclosing carbon emissions... View Details
- 17 Mar 2015
- First Look
First Look: March 17
Although work in an area where there was not much regulatory or legislative guidance assuaged the Disclosure Committee's fears of accidentally violating regulations or taking on extra liability by reporting... View Details
Keywords: Sean Silverthorne
- 2010
- Working Paper
The Many Faces of Nonprofit Accountability
By: Alnoor Ebrahim
What does it mean for a nonprofit organization to be accountable? Nonprofit leaders tend to pay attention to accountability once a problem of trust arises—a scandal in the sector or in their own organization, questions from citizens or donors who want to know if their... View Details
Keywords: Corporate Accountability; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Leadership; Mission and Purpose; Performance Evaluation; Nonprofit Organizations; Business Strategy
Ebrahim, Alnoor. "The Many Faces of Nonprofit Accountability." Harvard Business School Working Paper, No. 10-069, February 2010.
- Web
About - Business & Environment
regulations and firm pollution, and their impact on mutual funds’ portfolio choices, shareholder wealth, and corporate philanthropy. Matthias Roesti Matthias Roesti is a Postdoctoral Fellow at the Climate and Sustainability Impact Lab at... View Details
- 23 Apr 2013
- First Look
First Look: April 23
implement principles of open and distributed innovation. Working Papers Competing with Privacy By: Casadesus-Masanell, Ramon, and Andres Hervas-Drane Abstract—We analyze the implications of consumer privacy for competition in the marketplace. We consider a market... View Details
Keywords: Sean Silverthorne
- 28 Aug 2012
- First Look
First Look: August 28
find that our measure of short-termism is associated with various proxies for accruals and real earnings management, suggesting that our proxy captures not just different disclosure strategies, but also different managerial styles. Next,... View Details
Keywords: Sean Silverthorne
- 18 Oct 2011
- First Look
First Look: October 18
characteristics of the waste-to-energy operation, the market characteristics for waste disposal and energy, and the mechanisms regulators use to encourage production of renewable energy, we determine the profit-maximizing operating... View Details
Keywords: Sean Silverthorne
- Web
Accounting & Management Awards & Honors - Faculty & Research
2021 Robert F. Greenhill Award. Jonas Heese : Winner of the 2021 FESE De La Vega Best Paper Award for “Does Industry Employment of Active Regulators Weaken Oversight?” Robert S. Kaplan : Awarded a Doctor Oeconomicae Honoris Causa from... View Details
- 18 Jul 2022
- Research & Ideas
After the 'Crypto Crash,' What's Next for Digital Currencies?
Professor Scott Duke Kominers spoke to the Harvard Gazette about why the crypto market has plunged in value recent months and how a tide of upcoming international regulation could affect the market. The interview has been edited for... View Details
- 24 Nov 2003
- Research & Ideas
Boards and Corporate Governance: A Balanced Scorecard Approach
time, managers and corporations seek capital for their ideas, but in doing so they have an inherent conflict of interest about what information to disclose. Therefore, for this complex system to work smoothly requires a governance system where standards setters and... View Details
Keywords: Re: Robert S. Kaplan & Krishna G. Palepu
- 02 Aug 2021
- Research & Ideas
What If Closing the Wage Gap Means Everyone Earns Less?
gained popularity since 2004. In 2016, the US passed two federal initiatives, bringing the country on par with many European nations that protect such rights. In states that enacted such regulations between 2010 and 2017, the number of... View Details
Keywords: by Avery Forman
- Web
2022 Reunion Presentations - Alumni
recent on-and-off deal to acquire Twitter. Topics will include: Musk's initial disclosure of a 9% stake, Twitter's installation of a "poison pill" takeover defense, and Musk's announcement that the deal was "temporarily on hold" pending... View Details
- 12 Nov 2021
- News
Alumni Business Leaders on Confronting the Climate Change Challenge
the process, and I can’t wait to see the results. Barbara Littlefield (MBA 1988) Chairwoman and Lead Operating Officer, Resilient Infrastructure Group Collaborate Globally with Governments BIO “We all need to work to put together common to all, clear, fair, and... View Details
- 01 Sep 2009
- News
Executive Pay: Onward & Upward
awards drives a sharp increase in CEO compensation. 1992 The SEC requires more disclosure of executive compensation, particularly stock options and perks. With more information in public view, the rules trigger an unintended upward pay... View Details