Assurances - Publications - Faculty & Research

23 May 2011
Research & Ideas

Corporate Sustainability Reporting: It’s Effective

mandatory reporting. Serafeim and Ioannou also measured the incremental effects of two additional variables: effective enforcement of government decisions and assurance of data in the reports by independent organizations. They found that... View Details

Keywords: by Michael Blanding

30 Jul 2014
Lessons from the Classroom

Teaching The Deal

says. And that's the nice thing about testing out negotiating skills in a classroom setting: Mohan assures his students it's OK to experiment and even to fail. "This isn't the real world, and you should feel safe enough to try some... View Details

Keywords: by Dina Gerdeman; Education

25 Oct 2006
Op-Ed

Fixing Executive Options: The Veil of Ignorance

chunk of potential managerial wealth, and shareholders can remain assured that incentives are well aligned. Managers will not, however, know if they should try to accelerate earnings or delay them. They will not know what stock price they... View Details

Keywords: by Mihir Desai & Joshua Margolis

11 Apr 2018
Research & Ideas

Sexual Harassment: What Employers Should Do Now

women feel more comfortable about reporting an incident, Kanter says. “Nobody likes a complainer,” Kanter says. “So you need to have some anonymous mechanisms. You need to be assured that if you’re going to talk about what happened to... View Details

Keywords: by Dina Gerdeman

03 Jan 2018
What Do You Think?

In the Wake of #MeToo, Should Corporate Boards Hire Compliance Officers?

status of legal cases, would be available to the board. The existence of the compliance officer could provide assurance to potential whistleblowers and plaintiffs that their information would not be held against them, thus encouraging... View Details

Keywords: by James Heskett

17 Feb 2014
Research & Ideas

Companies Detangle from Legacy Pensions

"defined benefit" plans because they assured recipients of a set monthly amount they could always rely on. Then, starting in the 1980s, the nest egg started to crack. As firms began competing globally, pension perks began to be... View Details

Keywords: by Michael Blanding; Aerospace; Financial Services

28 Nov 2012
What Do You Think?

Should Pay-for-Performance Compensation be Replaced?

compensation from financial performance is not an answer. At issue is the short-term/long-term balance of stockholder interests." Srinivasan suggested that a program should contain both. Phillip Gelman added, "If managers were View Details

Keywords: by James Heskett

06 Jan 2010
What Do You Think?

Is a Stringent Climate Change Agreement a Pot of Gold?

Winkelmann pointed out, such agreements can be changed, providing little assurance that a "context" for change can be maintained long enough to allow entrepreneurs to earn a sufficient payout. Zach Allen argued, in a sense, that... View Details

Keywords: by Jim Heskett; Energy; Utilities

03 Apr 2012
First Look

First Look: April 3

this note:http://cb.hbsp.harvard.edu/cb/product/812098-PDF-ENG Integrated Assurance at Philips Electronics N.V. Robert G. Eccles and Daniela SaltzmanHarvard Business School Case 412-054 Philips Electronics is a leader in integrated... View Details

Keywords: Carmen Nobel

25 May 2020
Research & Ideas

Has Occupational Licensing Outlived Its Usefulness?

service provider has a license, their hiring decision is still more driven by price and online reviews than the quality assurance that comes with licensing. New research shows that tougher licensing requirements reduce the pool of... View Details

Keywords: by Martha Lagace; Service

30 Nov 2016
Op-Ed

Where Could More Regulation Help Small Businesses? Online Lending.

No-action letters could be helpful tools, as they would allow regulators to assure lenders that new products, or partnerships, are legal and that no enforcement action will be needed. 4. Shine a light on bad actors with better data on... View Details

Keywords: by Karen Mills and Brayden McCarthy; Financial Services

13 Dec 2004
Research & Ideas

How Leaders Create Winning Streaks

achieved. By showing that the leader thinks that the organization merits the investment, it boosts organizational confidence. Just the slightest glimmers of confidence in losing organizations can get the ball rolling. 5. Leaders create a culture of accountability,... View Details

Keywords: by Rosabeth Moss Kanter & Walter Kiechel

05 Apr 2011
First Look

First Look: April 5

China's skin care market. A Chinese domestic brand, after some success in partnership with Sephora in Europe, aspires to challenge the French and U.S. brands' hold on the China market. It must decide how to segment the market, how to position against global View Details

Keywords: Sean Silverthorne

02 Jan 2020
Op-Ed

Medicare for All or Public Option: Can Either Heal Health Care?

insurers and increases taxpayers’ burden, while a public option would enliven private insurers, increase coverage, and control health care costs. However, it would require legislative discipline and independent oversight to assure that... View Details

Keywords: by Regina E. Herzlinger and James Wallace; Health; Public Administration

27 Mar 2018
First Look

First Look at New Research, March 27, 2018

assure that state and local governments can appropriately respond to the digital activities that impact physical realities. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=54300 August 2017 Journal of Law & Economics... View Details

Keywords: Sean Silverthorne

14 Dec 2020
Research & Ideas

What Does December's Drug-Approval Dash Mean for COVID-19 Vaccines?

saying; “Look, everyone should understand that this is risky.” And yet, as I mentioned above, I don’t think this is going to happen. This AstraZeneca hiccup isn’t going to be the last one. I can all but assure you of that. Once we start... View Details

Keywords: by Danielle Kost; Pharmaceutical; Health

11 Jul 2012
Research & Ideas

Book Excerpt: ’The Future of Boards’

adversity, boards become more active by definition," one director said. "But what one has to ask is: Should they be more active when things are good, to make sure that the risk-management processes are in place, that the financial control processes are in place, so... View Details

Keywords: by Jay Lorsch

16 May 2017
First Look

First Look at New Ideas and Research, May 16

also find increased likelihood by treated firms of voluntarily receiving assurance to enhance disclosure credibility and increased likelihood of voluntarily adopting reporting guidelines that enhance disclosure comparability. These... View Details

Keywords: Re: Multiple Faculty

07 Apr 2011
What Do You Think?

When Should the Public Sector Take Over in a Meltdown?

interest to private and public institutions globally. In the case of the nuclear meltdown in Japan, the lack of timely and accurate information was an important part of the problem. Whose responsibility was it to assure that the best... View Details