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  • 02 Sep 2008
  • First Look

First Look: September 3, 2008

the paper: http://www.hbs.edu/research/facpubs/workingpapers/papers0809.html#wp09-018 Responding to Public and Private Politics: Corporate Disclosure of Climate Change Strategies Authors:Erin M.Reid, Michael W. Toffel Abstract The... View Details
Keywords: Sean Silverthorne
  • Web

Accounting & Management - Faculty & Research

Accounting & Management Overview Faculty Curriculum Seminars & Conferences Awards & Honors Doctoral Students June 2025 Article Gender Diversity Performance and Voluntary Disclosure: Mind the (Gender Pay) Gap By: June Huang and Shirley Lu We study whether voluntary... View Details
  • 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
Keywords: Debt Securities; Corporate Disclosure; Corporate Governance
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  • 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
Keywords: by Rachel Layne; Electronics; Information Technology
  • Web

Podcast - Business & Environment

Climate Rising Fabian Barthel, Co-Founder of Vytal, a circular economy packaging-as-a-service startup, joins host Mike Toffel to explore the innovation, behavioral science, and regulations shaping the market for reusable containers for... View Details
  • 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
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  • 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
  • Web

About - Business & Environment

financial intermediation, corporate finance, and banking. His current research focuses on the interplay between environmental regulations and firm pollution, and their impact on mutual funds’ portfolio choices, shareholder wealth, and... 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
  • Web

Health Care - Faculty & Research

used in buildings and yet they remain on the rise globally with little regulation to control them. In the United States, for example, Environmental Protection Agency (EPA) regulations currently cover only... View Details
  • 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
  • Web

Accounting & Management Awards & Honors - Faculty & Research

Susanna Gallani : Received the 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... View Details
  • 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
  • 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
Keywords: by Christina Pazzanese, Harvard Gazette; Financial Services; Technology
  • 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
  • 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