Publications

SSRN

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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

December 2015
Case

Stephen Richards: Addressing FAQ

By: Eugene Soltes

Stephen Richards, former global head of sales at Computer Associates, addresses frequently asked questions from "A Letter from Prison." View Details

Keywords: Accounting; Crime and Corruption; Ethics; Corporate Accountability; Managerial Roles

24 May 2004
Research & Ideas

When Reputation Trumps Regulation

U.S.-listed foreign firm. Siegel collects evidence from a core sample of Mexican firms to show that some insiders from foreign-listed firms exploit this lax enforcement and run off with the firm's assets with impunity, while others learn to reap the market rewards of a... View Details

Keywords: by Ann Cullen

July 2001 (Revised October 2001)
Case

Policy Management Systems Corp.: The Financial Reporting Crisis

Tim Williams, the new CFO of a publicly-traded enterprise software company, attempts to rebuild his company's reputation for reliable financial reporting following a highly visible financial reporting crisis. The crisis begins with an earnings shortfall warning, which... View Details

Keywords: Accrual Accounting; Revenue Recognition; Capital Markets; Policy; Corporate Governance; Accounting Audits; Technology Industry

01 Mar 2012
News

Balanced Scorecard and Beer Game Go High-Tech

Narayanan, the Thomas D. Casserly Jr. Professor of Business Administration and chair of the Accounting and Management Unit. Called the Balanced Scorecard Game, the complex simulation was the result of intensive research, development, and... View Details

Keywords: Professor V.G. Narayanan; Colleges, Universities, and Professional Schools; Educational Services

08 Oct 2015
Working Paper Summaries

Market Reaction to Mandatory Nonfinancial Disclosure

Keywords: by Jyothika Grewal, Edward J. Riedl & George Serafeim

May 2018 (Revised July 2022)
Teaching Plan

JetBlue: Relevant Sustainability Leadership (A) & (B)

By: George Serafeim and David Freiberg

Teaching Note for HBS No. 118-030. View Details

February 2012 (Revised July 2012)
Supplement

Caijing Magazine (B)

By: Karthik Ramanna and G.A. Donovan

In late 2009, Wang Boming, publisher of Caijing Magazine, widely regarded as China's most independent newsmagazine, gathered his core team for an urgent meeting. His pioneering editor Hu Shuli, described for her fiercely independent journalism as "the most dangerous... View Details

Keywords: Leadership; Corporate Accountability; Restructuring; Corporate Disclosure; Organizations; Publishing Industry; China

December 2022
Teaching Plan

JetBlue: Relevant Sustainability Leadership (A) & (B)

By: George Serafeim

Teaching Plan for HBS Case Nos. 118-030 and 119-044. View Details

Web

Courses by Title - Course Catalog

Shikhar Ghosh Spring 2026 Q3Q4 3.0 ^ back to top A Area Faculty Name Term Quarter Credits Advanced Negotiation: Great Dealmakers, Diplomats, and Deals Negotiation, Organizations & Markets James Sebenius Spring 2026 Q3Q4 3.0 The Anatomy of Fraud (TAF) View Details

September 2005 (Revised January 2006)
Case

Restating Revenues and Earnings at INVESTools, Inc. (A)

By: Michael D. Kimbrough and F. Warren McFarlan

Relates the events leading up to the announcement in February 2005 that INVESTools, a Utah-based provider of investor education services, would be restating prior-year financial statements due to inappropriate revenue recognition. View Details

Keywords: Accounting; Accounting Audits; Financial Statements; Capital Markets; Currency Exchange Rate; Corporate Disclosure; Financial Services Industry; Education Industry; Utah

01 Jun 2002
News

HBS Press Books in Brief

The Weather Channel: The Impossible Rise of a Media Phenomenon, by Frank Batten (MBA '52) with Jeffrey L. Cruikshank (51st PMD), is the story of a cable network that succeeded when all the experts predicted it would fail. Former chairman and CEO Batten offers a... View Details

Keywords: Harvard Business School Press; books; Publishing Industries (except Internet); Information

September 2023
Module Note

Live Case Exercise for Financial Reporting

By: Tatiana Sandino and Marshal Herrmann

Harvard Business School employs the case method as a cornerstone of its pedagogy, providing students with opportunities to engage in discussions related to difficult or contentious decisions confronted by real-world organizations. In this “live case,” we depart from... View Details

Keywords: Financial Reporting; Research; Corporate Disclosure

2021
Working Paper

Governance Transparency and Firm Value: Evidence from Korean Chaebols

By: Akash Chattopadhyay, Sa-Pyung Sean Shin and Charles C.Y. Wang

We examine Korean business groups' transition from circular-shareholding structures to (relatively simple) pyramidal-shareholding structures between 2011 and 2018. When firms were removed from ownership loops, chaebol families' control or incentive conflicts in them... View Details

Keywords: Business Groups; Cross Shareholding; Circular Shareholding; Pyramidal Ownership; Governance Transparency; Ownership Transparency; Earnings Response Coefficient; Business Conglomerates; Corporate Governance; Valuation; Business Earnings

SSRN

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October 2002 (Revised March 2004)
Case

Management Earnings Disclosure and Pro Forma Reporting

Introduces a discussion of management earnings disclosure and the growing use of pro forma reporting by corporations. Highlights the background of pro forma reporting, how it has been used in the past couple of years, and what the regulators at the capital markets... View Details

Keywords: Business Earnings; Corporate Disclosure; Financial Reporting; Management Teams

Web

Curriculum | MBA

Technology and Operations Management Leadership & Organizational Behavior Joint Degree Program Seminar taught by HKS faculty Spring Term Business, Government, and the International Economy Finance II Strategy Leadership and Corporate... View Details

01 Oct 1999
News

Finance Conference Explores Research Methodologies

strong contingent from HBS provided examples of the intensive use of field-based methods of inquiry. In a session on corporate restructuring, HBS professor Stuart C. Gilson discussed how financial analysts and the financial media... View Details

September 7, 2020
Article

Where ESG Ratings Fail: The Case for New Metrics

By: Mark R. Kramer, Nina Jais, Erin E. Sullivan, Carina Wendell, Kerry Rodriguez, Carlo Papa, Carlo Napoli and Filippo Forti

One agency’s A+ is another’s “laggard” — and neither links to financial performance. Hybrid metrics will change everything, argue Harvard Business School’s Mark Kramer and leaders in the shared-value movement. View Details

Keywords: ESG Ratings; Shared Value; Integrated Corporate Reporting; Performance; Measurement and Metrics