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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 Jun 2007
- Op-Ed
Leveling the Executive Options Playing Field
Harvard Business School professor Mihir A. Desai argues that investors and regulators are served poorly by the U.S. corporate financial reporting system, which allows companies to declare different profit figures to the IRS than they... View Details
Keywords: by Mihir Desai
- 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
- 02 Nov 2009
- Research & Ideas
Shareholders Need a Say on Pay
Ferri, on leave as a visiting assistant professor of accounting at NYU's Stern School of Business, sees a number of avenues for future research on executive compensation, including its influence on risk-taking and the effects of 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
- 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
- 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
- 26 Feb 2019
- First Look
New Research and Ideas, February 26, 2019
Soltes, Eugene F. Abstract— Regulators have long been aware that differential access to information can undermine the efficiency and fairness of financial markets. In an effort to place investors on equal footing, the Securities and... View Details
Keywords: Dina Gerdeman
- 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
- 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
- 16 Jul 2013
- First Look
First Look: July 16
Alan Morrison Abstract—Existing studies suggest that systemic crises may arise because banks either hold correlated assets or are connected by interbank lending. This paper shows that common regulation is also a conduit for interbank... View Details
Keywords: Anna Secino
- 06 Jan 2012
- Op-Ed
Where Green Corporate Ratings Fail
News Corporation—a multinational media conglomerate that includes BSKYB, Dow Jones, Fox News, 20th Century Fox and Star, among other units—announced earlier this year that it has become climate neutral, meaning that its operations have no net impact on global climate... View Details
- 14 Jan 2008
- Research & Ideas
Mapping Polluters, Encouraging Protectors
alternatives to regulation—one of which is the voluntary disclosure of information. That is perhaps the critical issue, I think, for environmental performance. "We needed a way of getting information about unobserved environmental... View Details
- 07 Dec 2010
- First Look
First Look: Dec. 7
commit to providing EV reports. Moreover, I document that EV reporting is more widespread in countries with more hostile takeovers, managers that do not avoid volatile income measures, regulators that are less likely to intervene in the... View Details
Keywords: Sean Silverthorne
- 03 Jan 2017
- First Look
January 3, 2017
relocation of resources in affected fund families and in the asset management industry in general, as well as decline in capital of issuers borrowing from money funds. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=51404 forthcoming Review of Finance... View Details
Keywords: Carmen Nobel
- 06 Dec 2011
- First Look
First Look: Dec. 6
perspective of originators. All originators benefit from the presence of additional informed investors in bad times, but each originator minimizes his reliance on costly informed capital in good times by issuing safe securities. Our model suggests View Details
Keywords: Sean Silverthorne
- 12 May 2008
- Research & Ideas
Accounting Information as Political Currency
developed and fast-developing nations. Data on legislative-election vote shares are also likely available for many jurisdictions. The data on cash contributions from companies to politicians will be tricky—the United States has relatively better View Details
Keywords: by Martha Lagace
- 25 Oct 2011
- First Look
First Look: October 25
factors associated with suppliers being especially willing to share this information with buyers, focusing on attributes of the buyers seeking this information and of the suppliers being asked to provide it. We test our hypotheses using data from the Carbon View Details
Keywords: Sean Silverthorne
- 05 Jul 2017
- Research & Ideas
Are Stockbrokers Illegally Leaking Confidential Information to Favored Clients?
SEC within 10 days of buying a 5 percent (or greater) stake in a company. It’s a legal requirement, which, like many disclosure requirements, is meant to level the playing field. Once that form is filed, everyone knows which firm an... View Details
- 20 Jan 2003
- Research & Ideas
Fixing Corporate Governance: A Roundtable Discussion at Harvard Business School
stock options succumbed to the temptation to "game" a financial-markets inefficiency, inefficiencies caused by inadequate disclosure rules. Those executives essentially misled investors, falsified information, and pretended to... View Details
Keywords: by Garry Emmons