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  • All HBS Web  (184)
    • News  (12)
    • Research  (160)
    • Events  (1)
    • Multimedia  (2)
  • Faculty Publications  (56)

Show Results For

  • All HBS Web  (184)
    • News  (12)
    • Research  (160)
    • Events  (1)
    • Multimedia  (2)
  • Faculty Publications  (56)
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  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
Keywords: by Karen Mills; Banking; Financial Services
  • 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
  • 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
  • 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
  • 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
Keywords: by Zvi Bodie, Robert S. Kaplan & Robert C. Merton
  • 05 Aug 2002
  • Research & Ideas

Five questions for Regina E. Herzlinger

government agency to require disclosure of performance metrics of insurers and providers and to regulate their probity and solvency. People cannot shop in the absence of information and, in my view,... View Details
Keywords: by Martha Lagace
  • 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
Keywords: by Michael Blanding; Financial Services
  • 13 May 2002
  • Op-Ed

A Cure for Enron-Style Audit Failures

If companies and regulators are ever to learn from the collapse of Enron—and prevent similar corporate debacles in the future—they must look more closely at the relationship between auditors, managers and the company audit committee. The... View Details
Keywords: by Jay Lorsch; Accounting
  • 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
  • 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
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