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  • 2007
  • Working Paper

The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing

By: Fabrizio Ferri and Tatiana Sandino
In this paper we examine the economic consequences of over 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004–the first case where the SEC has allowed an accounting matter to be subject to an advisory... View Details
Keywords: Executive Compensation; Financial Reporting; Employee Stock Ownership Plan; Corporate Governance; Investment Activism; Business and Shareholder Relations
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  • February 2017 (Revised June 2017)
  • Case

ExxonMobil: Business as Usual? (A)

By: George Serafeim, Shiva Rajgopal and David Freiberg
Climate change was becoming an important societal and business issue as more governments were introducing climate change related regulations and investors became increasibly worried about stranded assets within oil and gas firms. In September 2016, the U.S. Securities... View Details
Keywords: Oil ＆ Gas; Oil Prices; Oil Companies; Asset Impairment; Predictive Analytics; Sustainability; Environmental Impact; Innovation; Disclosure; Accounting; Valuation; Climate Change; Renewable Energy; Environmental Sustainability; Financial Reporting; Energy Industry
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  • March 2015
  • Case

Statoil: Transparency on Payments to Governments

By: George Serafeim
The Statoil case describes the challenge of increasing transparency, in extractive industries, around host county government payments. The case describes Statoil's reasoning behind voluntarily disclosing host country government payments, and the events that led to this... View Details
Keywords: Corruption; Disclosure; Disclosure Strategy; Regulation; Industry Self-regulation; Corporate Governance; Corporate Accountability; Bribery; Sustainability; Corporate Social Responsibility; Government Legislation; Cost vs Benefits; Corporate Disclosure; Mining; Mining Industry; United States
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  • 25 Apr 2017
  • First Look

First Look at New Research, April 25

to end innovators nor of a positive impact of NPEs on innovation in the industries in which they are most prevalent. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=47648 Is the SEC Captured? Evidence from... View Details
Keywords: Sean Silverthorne
  • March 5, 2022
  • Article

Hospital Capacity Shortages: An SEC-Backed Transparency “PULL” Will Open Beds Faster Than a “PUSH” by HHS

By: Regina E. Herzlinger
In the new normal of ongoing pandemics, hospital bed shortages will continue. Healthcare innovation expert and author of the upcoming book Innovating in Healthcare: Creating Breakthrough Services, Products, and Business Models (Wiley, 2023, 978-1119543008), HBS... View Details
Keywords: Hospital Capacity; Access To Care; Health Pandemics; Health Care and Treatment; Performance Capacity; Planning
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  • 20 Nov 2012
  • Working Paper Summaries

Pay Harmony: Peer Comparison and Executive Compensation

Keywords: by Claudine Gartenberg & Julie Wulf
  • June 2014 (Revised January 2017)
  • Case

Focus Financial Partners and the U.S. RIA Industry in 2014

By: Luis Viceira and Emily A. Chien
In the Spring of 2014, Rudy Adolf, CEO and founder of Focus Financial, and the two other co-founders of the firm are considering alternative growth strategies to solidify Focus Financial's position as a leading aggregator of independent wealth management firms in the... View Details
Keywords: Financial Management; Growth and Development Strategy; Business Model; Financial Services Industry
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  • 09 Feb 2024
  • HBS Case

Slim Chance: Drugs Will Reshape the Weight Loss Industry, But Habit Change Might Be Elusive

Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC How Workplace Wellness Programs Can Give Employees the Energy Boost They Need Can Amazon Remake Health Care? Feedback or ideas to share? Email the Working Knowledge team at... View Details
Keywords: by Lane Lambert; Health; Pharmaceutical
  • 07 Apr 2023
  • Research & Ideas

When Celebrity ‘Crypto-Influencers’ Rake in Cash, Investors Lose Big

and Exchange Commission. The SEC has been slow to issue the regulatory clarification requested by crypto companies, but has charged more than a dozen influencers with violating US securities law and recently warned investors about... View Details
Keywords: by Kristen Senz
  • 07 Jul 2008
  • Research & Ideas

Innovation Corrupted: How Managers Can Avoid Another Enron

and SEC regulations. “Even a hint of negligence or misconduct can be devastating to a company.” Throughout the ensuing trial, Skilling and Lay strenuously denied knowledge of any conspiracy to defraud shareholders, despite the fact that... View Details
Keywords: by Martha Lagace; Energy; Utilities
  • July 2013 (Revised October 2013)
  • Supplement

United Rentals (B)

By: Jay W. Lorsch and Kathleen Durante
In April 2012, Jenne Britell, the Chairman of the board of directors of United Rentals, Inc. (NYSE: URI) was preparing her notes for an upcoming stockholders' meeting. It was a meeting unlike most other meetings she had chaired. Stockholders were about to vote on a... View Details
Keywords: Boards Of Directors; Board Committees; Chairman; Governing and Advisory Boards; Corporate Governance; Construction Industry; North America
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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 disgruntlement. “When you... View Details
Keywords: by Dina Gerdeman
  • 13 Dec 2022
  • Research & Ideas

The Color of Private Equity: Quantifying the Bias Black Investors Face

groups by combining information from data analytic firms like Burgiss and PitchBook with SEC filings and research from public sources like LinkedIn, news articles, commercial datasets, and private communications. The researchers noted... View Details
Keywords: by Pamela Reynolds; Financial Services
  • 23 Apr 2024
  • In Practice

Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now

With each month clocking record-breaking temperatures across the planet, this Earth Day reflected the renewed urgency of regulators and businesses to find climate-change solutions. The US Securities and Exchange Commission recently adopted new rules that will mandate... View Details
Keywords: by Rachel Layne
  • 10 Dec 2021
  • Research & Ideas

Truth Be Told: Unpacking the Risks of Whistleblowing

regulators, such as the SEC whistleblower program [a similar program authorized in the 2010 Dodd-Frank Act], the DOT’s Motor Vehicle Safety whistleblower program, and more recently the Treasury’s anti-money-laundering whistleblower... View Details
Keywords: by April White
  • 12 Jun 2018
  • Research & Ideas

In a Landscape of 'Me Too' Drug Development, What Spurs Radical Innovation?

once the Gleevec patent expired. Last year, Novartis’ revenue from Gleevec dropped more than 40 percent, Novartis reported in a recent SEC filing. The example demonstrates the central dilemma faced by drug makers, and underscores their... View Details
Keywords: by Rachel Layne; Health; Pharmaceutical
  • 27 Jan 2023
  • Op-Ed

Have We Lost Sight of Integrity?

They have been found guilty and sentenced to prison sentences of 11 and 13 years, respectively. Former McDonald’s CEO Steve Easterbrook agreed to pay a $400,000 fine and accept a five-year ban on serving on public company boards on January 9 for making misleading... View Details
Keywords: by Bill George
  • 02 Jul 2018
  • Research & Ideas

Corporate Tax Cuts Don't Increase Middle Class Incomes

statement about whether income inequality is bad or good or how tax cuts should be structured. “Compensation and income inequality are very relevant to managers,” Rouen says. “This is something that they’re now having to deal with in terms of View Details
Keywords: by Roberta Holland
  • 13 Mar 2023
  • Research & Ideas

The Power of Personal Connections: How Shared Experiences Boost Performance

from COVID-19: The Business Skills Doctors Need Why American Health Care Needs Its Own SEC Feedback or ideas to share? Email the Working Knowledge team at hbswk@hbs.edu. Image: iStockphoto/JohnnyGreig View Details
Keywords: by Rachel Layne; Health
  • 06 Oct 2003
  • Research & Ideas

The Problem with Hedge Funds

management of his or her fund than during the Internet bubble. We need a study as to the impact of the funds to see what, if any, new regulations are required. On July 26, 2002, the SEC wrote to major hedge funds asking them to fill out a... View Details
Keywords: by D. Quinn Mills

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