Corporate Accountability - Publications - Faculty & Research

Student-Profile

Yiwei Li

assistant at China Europe International Business School (CEIBS) in Shanghai. Following that transformative experience, he made his way to the United States to attend Harvard Business School. For Yiwei, even getting from economics to View Details

September 2024 (Revised March 2025)
Supplement

Wemade: (Re)Establishing Trust in Blockchain Games (B)

By: Jung Koo Kang, Charles C.Y. Wang, David Allen and Kwangmoon So

This supplement reviews Wemade's efforts to rebuild confidence in its business after its WEMIX coin was delisted from the major South Korean cryptocurrency exchanges on December 8, 2022. It outlines Wemade's strategy of transparency, which included partnerships with... View Details

Keywords: Blockchain; Cryptocurrency; Crypto Economy; Accounting; Financial Reporting; Revenue Recognition; Games, Gaming, and Gambling; Corporate Disclosure; Information Technology; Financial Markets; Governance; Accounting Industry; Accounting Industry; South Korea

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01 Mar 2013
News

Faculty Research Online

Accountability Reporting Associate Professor Karthik Ramanna explains three ways to make corporate accountability reports potentially more useful to constituencies that include... View Details

01 Sep 2010
News

Reinventing the Annual Report

types of narratives, and lots of pretty pictures. The amount of detail and the level of complexity in the financial section have grown considerably in response to the increasing onslaught of accounting rules and regulations. What’s more,... View Details

Keywords: Robert G. Eccles

01 Aug 2016
Research & Ideas

Retail Execs Underplay Current Performance to Investors--but Why?

positive real-time post-quarter corporate sales information and withholding certain information as a “surprise for the future.” Discretionary accruals—non-mandatory expenses or assets, such as a management bonus, that has yet to be... View Details

Keywords: by Dina Gerdeman; Financial Services

12 Apr 2010
Research & Ideas

One Report: Better Strategy through Integrated Reporting

“Globalization, the Internet, and instant communications combine to subject every corporate action to scrutiny whether the company communicates or not.” There are two main reasons to use One Report, according to its originators, Robert G.... View Details

Keywords: by Martha Lagace

01 Sep 2011
News

Water for Life

sustainability. Jaime Augusto Zobel de Ayala, chairman and CEO of the Ayala Corporation and vice chairman of Manila Water, is an architect of the water company’s successful triple-bottom-line approach to providing millions with a basic... View Details

Keywords: Corporate Services; Corporate Services; Corporate Services; Corporate Services

08 May 2013
Research & Ideas

A Company’s Evolving View of Gender Equity

intentions, such structure increases accountability and ensures that practices are implemented in ways that are useful, relevant, and effective within the organization." As a result, several women were appointed to the company's... View Details

Keywords: by Martha Lagace; Accounting

2011
Book

Fair Value Measurements Answer Book

By: H. David Sherman

Save time and eliminate uncertainties with the Fair Value Measurements Answer Book (formerly the FAS 157 Answer Book), the most comprehensive and authoritative resource for getting quick and accurate information about the adoption, planning, and implementation of ASC... View Details

Keywords: ASC Topic 820; Fair Value Accounting; Corporate Disclosure

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01 Sep 2007
News

Former French Finance Minister Joins HBS Faculty

Thierry Breton, former French finance minister, has joined the HBS faculty as a senior lecturer and will teach the first-year Leadership and Corporate Accountability course this fall. Breton is well-known in... View Details

Keywords: finance minister; professorship; Colleges, Universities, and Professional Schools; Educational Services; Administration of Economic Programs; Government

Article

Who Will Go First?

By: Robert G. Eccles

Keywords: Integrated Reporting; Integrated Corporate Reporting

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Article

The Organizational Apology: A Step-by-Step Guide

By: Maurice E. Schweitzer, Alison Wood Brooks and Adam D. Galinsky

At some point, every company makes a mistake that requires an apology—to an individual; a group of customers, employees, or business partners; or the public at large. And more often than not, companies and their leaders fail to apologize effectively, if at all, which... View Details

Keywords: Corporate Accountability; Marketing; Organizations

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2012
Chapter

Capturing the Link between Non-financial and Financial Performance in One Space

By: Robert G. Eccles, Jess Schulschenk and George Serafeim

Keywords: Integrated Reporting; Sustainability; Integrated Corporate Reporting; Performance

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01 Mar 2024
News

The Exchange: Takeaways from the Takedown

committed—his victims lost almost $10 billion in the failed exchange—makes even the crimes of Bernie Madoff pale in comparison, says Professor Eugene Soltes. His work focuses on corporate integrity and risk management; he’s also the... View Details

Keywords: Jen McFarland Flint; Securities, Commodities, and Other Financial Investments; Finance

01 Feb 2000
Research & Ideas

Keeping Track: Performance Measurement, Control & Strategy

Measurement & Control Systems for Implementing Strategy, published by Prentice Hall. Q: What's the context for the development of this book? Simons: My colleagues and I in the School's Accounting and Control Unit have spent a lot of... View Details

Keywords: Re: Robert Simons

June 10, 2002
Article

Audit the audit committees: VIEWPOINT PAUL HEALY AND KRISHNA PALEPU: After Enron, boards must change the focus and provide greater financial transparency

By: P. M. Healy

Keywords: Corporate Disclosure; Accounting Audits

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02 Aug 2004
What Do You Think?

For Greater Transparency, Is Section 404 an Effective Response?

of the article. Richard Eckel opined that "A basic misconception is that Section 404 increases transparency afforded to stakeholders... What 404 does is require that corporate leadership demonstrate that the processes used to produce... View Details

Keywords: by James Heskett

March–April 2016
Article

Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing

By: Christopher Marquis, Michael W. Toffel and Yanhua Zhou

Under increased pressure to report environmental impacts, some firms selectively disclose relatively benign impacts, creating an impression of transparency while masking their true performance. We identify key company- and country-level factors that limit firms' use of... View Details

Keywords: Disclosure Strategy; Disclosure; Environmental Performance; Environmental Strategy; Environment; Symbolic; Reporting; Corporate Disclosure; Integrated Corporate Reporting; Corporate Social Responsibility and Impact

01 Jun 2003
News

Up Against The Firewall

though many kinds of cyber intrusions are not required to be reported or made public, known U.S. assaults are up nearly 300 percent since 2001, when over 52,000 cyber incidents were recorded. In that year, by some estimates, hacking View Details

Keywords: Garry Emmons; Robert Austin; Corporate Services; Corporate Services; Corporate Services