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    • News  (64)
    • Research  (471)
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  • December 2021
  • Article

Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers

By: Aiyesha Dey, Jonas Heese and Gerardo Pérez Cavazos
We study the effect of financial incentives on whistleblowing and the consequences for whistleblowers under the cash-for-information program of the False Claims Act (FCA). Exploiting appeals-court decisions that increase financial incentives for whistleblowing, we find... View Details
Keywords: Whistleblowers; Cash-for-information Whistleblower Programs; False Claims Act; Corporate Misconduct; Consequences For Whistleblowers; Crime and Corruption; Information; Cost
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Dey, Aiyesha, Jonas Heese, and Gerardo Pérez Cavazos. "Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers." Journal of Accounting Research 59, no. 5 (December 2021): 1689–1740.
  • October 2021 (Revised October 2022)
  • Case

The Opioid Settlement and Controversy Over CEO Pay at AmerisourceBergen

By: Suraj Srinivasan and Li-Kuan Ni
In 2020, AmerisourceBergen Corporation, a Fortune 50 company in the drug distribution industry, agreed to settle thousands of lawsuits filed nationwide against the company for its opioid distribution practices that critics alleged had contributed to the nationwide... View Details
Keywords: Opioids; Drug; Investors; Shareholder Activism; Investment Activism; Executive Compensation; Corporate Accountability; Corporate Governance; Governance Compliance; Governance Controls; Risk Management; Corporate Social Responsibility and Impact; Business and Shareholder Relations; Business and Stakeholder Relations; Legal Liability; Distribution Industry; Health Industry; Pharmaceutical Industry; United States; West Virginia; Tennessee; Ohio; Pennsylvania
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Srinivasan, Suraj, and Li-Kuan Ni. "The Opioid Settlement and Controversy Over CEO Pay at AmerisourceBergen." Harvard Business School Case 122-014, October 2021. (Revised October 2022.)
  • March 2010
  • Article

Information Content of Insider Trades before and after the Sarbanes-Oxley Act

By: Francois Brochet
This paper examines the information content of Form 4 filings under the more timely disclosure regime introduced by Section 403 of the Sarbanes-Oxley Act of 2002 (SOX). Abnormal returns and trading volumes around filings of insider stock purchases are significantly... View Details
Keywords: Stocks; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Government Legislation; Lawsuits and Litigation; Market Transactions; Volume; Sales
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Brochet, Francois. "Information Content of Insider Trades before and after the Sarbanes-Oxley Act." Accounting Review 85, no. 2 (March 2010): 419–446.
  • January 2016 (Revised February 2016)
  • Case

Citizens United and Corporate Speech

By: David Moss and Marc Campasano
The story of Citizens United began in late 2007, as leading members of the Republican and Democratic parties were preparing for the 2008 presidential primaries. Democrats expected a three-way contest in their party between Senator Barack Obama of Illinois, Senator (and... View Details
Keywords: Rights; Internet and the Web; Political Elections; Lawsuits and Litigation; Business and Government Relations
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Moss, David, and Marc Campasano. "Citizens United and Corporate Speech." Harvard Business School Case 716-039, January 2016. (Revised February 2016.)
  • June 2014
  • Supplement

Chung and Dasgupta: Information for Casey Clark

By: Ian Larkin and Karen Huang
The "Promotion Process at Chung and Dasgupta, LLP" set of cases explores the roles of general and firm-specific human capital in employee performance measurement, feedback, and promotion/compensation decisions. In the cases, a leading law firm must decide whether to... View Details
Keywords: Human Capital; Performance Evaluation; Management Systems; Compensation and Benefits; Retention; Legal Services Industry; United States; Massachusetts
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Larkin, Ian, and Karen Huang. "Chung and Dasgupta: Information for Casey Clark." Harvard Business School Supplement 914-047, June 2014.
  • June 2014
  • Supplement

Chung and Dasgupta: Information for Jordan Ramirez

By: Ian Larkin and Karen Huang
The "Promotion Process at Chung and Dasgupta, LLP" set of cases explores the roles of general and firm-specific human capital in employee performance measurement, feedback, and promotion/compensation decisions. In the cases, a leading law firm must decide whether to... View Details
Keywords: Performance Appraisal; Performance Measurement; Employee Feedback; Motivation; Promotions; Human Capital; Performance Evaluation; Management Systems; Compensation and Benefits; Retention; Legal Services Industry; United States; Massachusetts
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Larkin, Ian, and Karen Huang. "Chung and Dasgupta: Information for Jordan Ramirez." Harvard Business School Supplement 914-046, June 2014.
  • 2018
  • Working Paper

Patent Trolls: Evidence from Targeted Firms

By: Lauren Cohen, Umit G. Gurun and Scott Duke Kominers
We provide the first large-sample evidence on the behavior and impact of non-practicing entities (NPEs) in the intellectual property space. We find that on average, NPEs appear to behave as opportunistic “patent trolls.” NPEs sue cash-rich firms—and target cash in... View Details
Keywords: Patent Trolls; NPEs; PAEs; Innovation; Patents; Ethics; Lawsuits and Litigation; Innovation and Invention; Corporate Finance
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Cohen, Lauren, Umit G. Gurun, and Scott Duke Kominers. "Patent Trolls: Evidence from Targeted Firms." Harvard Business School Working Paper, No. 15-002, July 2014. (Revised June 2018.)
  • 17 Jul 2018
  • First Look

New Research and Ideas, July 17, 2018

Spring 2018 Journal of Cold War Studies The Enemy of My Enemy: The Soviet Union, East Germany, and the Iranian Tudeh Party's Support for Ayatollah Khomeini By: Friedman, Jeremy Abstract—This article examines the strategy of the Iranian... View Details
Keywords: Dina Gerdeman
  • December 2022
  • Technical Note

Risks and Opportunities from the Transition to a Low Carbon Economy: A Business Analysis Framework

By: George Serafeim
The transition to a low carbon economy introduces many risks and opportunities for businesses. Risks emerge from regulatory actions, such as carbon taxes and cap and trade systems, technological innovation that develop alternatives for customers making existing... View Details
Keywords: Risk Assessment; Opportunities; Environmental Sustainability; Carbon Footprint; Risk Management; Competitive Dynamics; Business Analysis; Climate Change; Accounting; Finance; Valuation; Business and Shareholder Relations; Technological Innovation; Transition; Product Positioning; Renewable Energy; Analysis
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Serafeim, George. "Risks and Opportunities from the Transition to a Low Carbon Economy: A Business Analysis Framework." Harvard Business School Technical Note 123-014, December 2022.
  • January 2019 (Revised March 2021)
  • Case

SoundCloud: Subscription Streaming?

By: Ashish Nanda, Eric Van den Steen, Andy Wu, Jeffrey Boyar and Bonnie Bennett Slater
Established in 2007, SoundCloud already boasted the second largest number of active music listeners among all streaming services and was recognized as the go-to platform for new artists by early 2014. Yet, its founders were questioning the robustness of the firm’s... View Details
Keywords: Audio; Recording; Artist; Music; Music Downloads; Streaming; Radio; Subscription; Subscription Model; Mainstream; Growth; Lawsuit; Licensing; Customers; Platform; Pivot; Music Entertainment; Strategy; Leadership; Business Model; Decision Making; Advertising; Digital Platforms; Music Industry; Europe; Germany; Sweden; United States
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Nanda, Ashish, Eric Van den Steen, Andy Wu, Jeffrey Boyar, and Bonnie Bennett Slater. "SoundCloud: Subscription Streaming?" Harvard Business School Case 719-430, January 2019. (Revised March 2021.)
  • January 2023
  • Teaching Note

The Opioid Settlement and Executive Pay at AmerisourceBergen

By: Suraj Srinivasan and Li-Kuan Ni
Teaching Note for HBS Case No 122-014. In 2020, AmerisourceBergen Corporation, a Fortune 50 company in the drug distribution industry, agreed to settle thousands of lawsuits filed nationwide against the company for its opioid distribution practices that critics alleged... View Details
Keywords: Opioids; Shareholder Activism; Investment Activism; Corporate Accountability; Corporate Governance; Governance Compliance; Governance Controls; Executive Compensation; Risk Management; Corporate Social Responsibility and Impact; Business and Shareholder Relations; Business and Stakeholder Relations; Distribution Industry; Health Industry; Pharmaceutical Industry; United States; West Virginia; Tennessee; Ohio; Pennsylvania
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Srinivasan, Suraj, and Li-Kuan Ni. "The Opioid Settlement and Executive Pay at AmerisourceBergen." Harvard Business School Teaching Note 123-067, January 2023.
  • 2017
  • Working Paper

Tort Reform and Innovation

By: Alberto Galasso and Hong Luo
Current academic and policy debates focus on the impact of tort reforms on physicians’ behavior and medical costs. This paper examines whether these reforms also affect incentives to develop new technologies. We develop a theoretical model which predicts that the... View Details
Keywords: Lawsuits and Litigation; Laws and Statutes; Innovation and Invention; Medical Devices and Supplies Industry
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Galasso, Alberto, and Hong Luo. "Tort Reform and Innovation." Working Paper, August 2017. (Accepted for publication in Journal of Law and Economics.)
  • June 2014
  • Case

The Promotion Process at Chung and Dasgupta, LLP

By: Ian Larkin and Karen Huang
The "Promotion Process at Chung and Dasgupta, LLP" set of cases explores the roles of general and firm-specific human capital in employee performance measurement, feedback, and promotion/compensation decisions. In the cases, a leading law firm must decide whether to... View Details
Keywords: Performance Appraisal; Performance Measurement; Employee Feedback; Motivation; Promotions; Human Capital; Performance Evaluation; Management Systems; Compensation and Benefits; Retention; Legal Services Industry; United States; Massachusetts
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Larkin, Ian, and Karen Huang. "The Promotion Process at Chung and Dasgupta, LLP." Harvard Business School Case 914-044, June 2014.
  • September 2024
  • Background Note

Copyright and Fair Use

By: David B. Yoffie
The U.S. Copyright Office defines a copyright as “a type of intellectual property that protects original works of authorship as soon as an author fixes the work in a tangible form of expression.” Two core principles of copyright are originality and fixation. A work is... View Details
Keywords: AI and Machine Learning; Copyright; Lawsuits and Litigation; United States
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Yoffie, David B. "Copyright and Fair Use." Harvard Business School Background Note 725-394, September 2024.
  • December 2019
  • Article

Patent Trolls: Evidence from Targeted Firms

By: Lauren Cohen, Umit Gurun and Scott Duke Kominers
We provide the first large-sample evidence on the behavior and impact of nonpracticing entities (NPEs) in the intellectual-property space. We find that, on average, NPEs appear to behave as opportunistic “patent trolls.” NPEs sue cash-rich firms and target cash in... View Details
Keywords: Patent Trolls; Innovation; Patents; Lawsuits and Litigation; Ethics; Innovation and Invention
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Cohen, Lauren, Umit Gurun, and Scott Duke Kominers. "Patent Trolls: Evidence from Targeted Firms." Management Science 65, no. 12 (December 2019): 5461–5486. (Cited in the United States Federal Trade Commission Report on Patent Assertion Entities, 2016.)
  • March 2018 (Revised March 2019)
  • Case

Gender and Free Speech at Google (A)

By: Nien-hê Hsieh, Martha J. Crawford and Sarah Mehta
In August 2017, Google fired James Damore, a 28-year-old software engineer who had been employed by the company since 2013. The move came after Damore penned an internal company memo titled “Google’s Ideological Echo Chamber,” which posited that innate biological... View Details
Keywords: Free Speech; Representation; Diversity; Gender; Race; Human Resources; Employees; Employee Relationship Management; Recruitment; Selection and Staffing; Labor; Employment; Lawsuits and Litigation; Organizational Culture; Technology Industry; United States; California
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Hsieh, Nien-hê, Martha J. Crawford, and Sarah Mehta. "Gender and Free Speech at Google (A)." Harvard Business School Case 318-085, March 2018. (Revised March 2019.)
  • 22 Apr 2010
  • Working Paper Summaries

Audit Quality and Auditor Reputation: Evidence from Japan

Keywords: by Douglas J. Skinner & Suraj Srinivasan
  • October 2006 (Revised January 2007)
  • Teaching Note

Meinhard v. Salmon (Abridged) and Mall of America (TN) (A) and (B)

By: Henry B. Reiling and Aldo Sesia
Keywords: Lawsuits and Litigation; Retail Industry
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Reiling, Henry B., and Aldo Sesia. "Meinhard v. Salmon (Abridged) and Mall of America (TN) (A) and (B)." Harvard Business School Teaching Note 307-014, October 2006. (Revised January 2007.)
  • 2018
  • Working Paper

It is Easy to be Brave From a Safe Distance: Proximity to the SEC and Insider Trading

By: Trung Nguyen and Quoc H. Nguyen
We use hand-collected data from SEC’s litigation releases for insider trading violations to examine the effect of geographic distance on its enforcement activities and insider trading activities. First, we find that the SEC is more likely to investigate companies that... View Details
Keywords: SEC; Enforcement; Financial Misconduct; Insider Trading; Geographic Proximity; Governance Compliance; Law Enforcement; Geographic Location; Finance; Crime and Corruption
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Nguyen, Trung, and Quoc H. Nguyen. "It is Easy to be Brave From a Safe Distance: Proximity to the SEC and Insider Trading." Working Paper.
  • 2018
  • Book

American Fair Trade: Proprietary Capitalism, Corporatism, and the 'New Competition,' 1890–1940

By: Laura Phillips Sawyer
American Fair Trade explores the contested political and legal meanings of the term fair trade from the late nineteenth century through the New Deal era. This history of American capitalism argues that business associations partnered with regulators to... View Details
Keywords: Economic Systems; Competition; Policy; Fairness; History; Governing Rules, Regulations, and Reforms; United States
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Phillips Sawyer, Laura. American Fair Trade: Proprietary Capitalism, Corporatism, and the 'New Competition,' 1890–1940. New York: Cambridge University Press, 2018.
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