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Show Results For
- All HBS Web
(184)
- News (12)
- Research (160)
- Events (1)
- Multimedia (2)
- Faculty Publications (56)
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- 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
- 02 Sep 2014
- First Look
First Look: September 2
the effect of mandatory sustainability reporting on corporate disclosure practices. Specifically, we examine regulations mandating the disclosure of environmental, social, and... View Details
Keywords: Sean Silverthorne
- 08 Jan 2018
- Research & Ideas
The Startling Percentage of Financial Advisors with Misconduct Records
required to disclose any whiff of misbehavior to the Financial Industry Regulatory Authority (FINRA), an independent monitoring organization regulated by the Securities and Exchange Commission. A research team examined those records to... View Details
- 16 May 2017
- First Look
First Look at New Ideas and Research, May 16
measurement and disclosure of important metrics and information. In this chapter, we examine the effect of sustainability disclosure regulations on firms’ View Details
Keywords: Re: Multiple Faculty
- 13 Mar 2018
- First Look
March 13, 2018
sustainability disclosure regulations on firms’ disclosure practices and valuations. Specifically, we explore the implications of regulations... View Details
Keywords: Sean Silverthorne
- 12 Dec 2017
- First Look
New Research and Ideas, December 12, 2017
https://www.hbs.edu/faculty/Pages/item.aspx?num=53593 Material Sustainability Information and Stock Price Informativeness By: Grewal, Jody, Clarissa Hauptmann, and George Serafeim Abstract—As part of the SEC’s revision of Regulation S-K,... View Details
Keywords: Sean Silverthorne
- 05 Nov 2013
- First Look
First Look: November 5
disclosure levels for consumer information and consumers observe both before deciding which firm to patronize and how much information to provide it with. The provision and disclosure of information presents... View Details
Keywords: Sean Silverthorne
- 11 Aug 2009
- First Look
First Look: August 11, 2009
contemporary regulatory designs, which rely heavily on regulated entities to monitor and assure their own regulatory compliance. We investigate whether self-reporting, or the voluntary disclosure of legal... View Details
Keywords: Martha Lagace
- 16 Sep 2008
- First Look
First Look: September 16, 2008
estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor demand for fair value... View Details
- 23 May 2011
- Research & Ideas
Corporate Sustainability Reporting: It’s Effective
Editor's note: Please see related story, Leading and Lagging Countries in Contributing to a Sustainable Society. Although companies are increasingly reporting on their corporate sustainability responsibility (CSR) performance, there has been scant evidence that such... View Details
Keywords: by Michael Blanding
- 22 Sep 2014
- Op-Ed
Online Banks Fill Funding Needs for Small Business
them powerful competitors in the new marketplaces, but institutionally they need to be nimble and aggressively study the appeal of the new entrants and develop new capabilities. The Role Of Regulation Although the online small business... View Details
- 07 Oct 2014
- First Look
First Look: October 7
resources in the ongoing accumulation of scientific knowledge. Publisher's link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2478627 October 2014 Research Policy 'Open' Disclosure of Innovations, Incentives and Follow-on Reuse:... View Details
Keywords: Sean Silverthorne
- 10 Oct 2005
- Research & Ideas
Homers: Secrets on the Factory Floor
depict a supervisor as incompetent if homer making occurs in his shop. And management could call a worker a thief on the basis of homer making. The consequences of disclosure are unpredictable since the concept of homer making lends... View Details
- 18 Jun 2013
- First Look
First Look: June 18
wage comparisons affect firm policies on executive pay? This paper explores that question using a 1992 SEC proxy disclosure rule that mandated increased disclosure of executive pay. We argue that this rule... View Details
Keywords: Anna Secino
- 19 May 2003
- Research & Ideas
Expensing Options Won’t Hurt High Tech
harm entrepreneurial incentives are often the same people who claim that current disclosure is adequate for communicating the economics of stock option grants. The two positions are clearly contradictory. If current View Details
- 23 Mar 2010
- First Look
First Look: March 23
Effective self-policing is critical to contemporary regulatory designs that rely heavily on regulated entities to monitor and assure their own regulatory compliance. We investigate whether self-reporting, or the voluntary View Details
Keywords: Martha Lagace
- 15 Mar 2016
- First Look
March 15, 2016
behavior and ways to counter it with information on why to give. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=50771 Voluntary, Self-Regulatory, and Mandatory Disclosure of Oil and Gas Company Payments to Foreign... View Details
- 12 Aug 2002
- Research & Ideas
‘Let the Buyer Beware’ Doesn’t Protect Investors
makes sense. So disclosure is a very important part of a better system, but it has to be more timely and apparent than in the current form of a prospectus. It was a poor performance by the banks; one that revealed a basic conflict of... View Details
Keywords: by D. Quinn Mills