Information Disclosure - Publications - Faculty & Research

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16 Jun 2015
Working Paper Summaries

Paying Up for Fair Pay: Consumers Prefer Firms with Lower CEO-to-Worker Pay Ratios

Keywords: by Bhavya Mohan, Michael I. Norton & Rohit Deshpandé

Earnings Call that get Lost in Translation

Does the form in which financial information is presented have consequences for the capital markets? The authors examine the level of linguistic complexity of more than 11,000 conference call transcripts from non-US firms between 2002 and 2010.... View Details

June 2009 (Revised June 2009)
Case

iPremier (A): Denial of Service Attack (Graphic Novel Version)

By: Richard Nolan, Robert D. Austin and Michael Parent

Describes an IT security crisis, and raises issues of risk management, preparation for crisis, management of crises, computer security, and public disclosure of security risks. View Details

Keywords: Information Technology; Crisis Management

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May 2011
Article

Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting

By: George Serafeim

I analyze Embedded Value (EV) reporting by firms with life insurance operations to assess the impact of unregulated financial reporting on transparency and to examine the institutional characteristics that promote unregulated reporting. Under EV accounting the present... View Details

Keywords: Financial Statements; Mergers and Acquisitions; Financial Reporting; Cash Flow; Contracts; Equity; Profit; Value; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Business and Shareholder Relations; Business Earnings

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June 2024
Article

Going Digital: Implications for Firm Value and Performance

By: Wilbur Chen and Suraj Srinivasan

We examine firm value and performance implications of the growing trend of non-technology companies engaging in digital transformation. We measure digital activities in firms based on the disclosure of digital words in the business description section of 10-Ks. Digital... View Details

Keywords: Digital Technologies; Valuation; Return Predictability; Financial Statement Analysis; Performance; Value; Information Technology

06 Aug 2015
News

When Workers Know Exactly How Much More Money CEOs Make, Will Anything Change?

10 Nov 2016
Working Paper Summaries

Managing Reputation: Evidence from Biographies of Corporate Directors

Keywords: by Ian D. Gow, Aida Sijamic Wahid, and Gwen Yu

Research Summary

Current Research

Information Dissemination in Capital Markets

Seeking to bridge economic theory and the role of individuals, Professor Brochet researches the transmission of information in capital markets. He has investigated the effects of information... View Details

November 2021 (Revised January 2022)
Case

Scott Tucker (A): Race to the Top

By: Aiyesha Dey and Amram Migdal

The case tells the story of the rise and fall of Scott Tucker, an entrepreneur, businessman, passionate race car driver, competitor, and owner of a professional racing team. From 1997 to 2012, Tucker built a nationwide network of payday lending businesses, becoming a... View Details

Keywords: Business Ventures; Crime and Corruption; Ethics; Fairness; Financing and Loans; Personal Finance; Governance; Corporate Accountability; Corporate Governance; Governance Compliance; Governance Controls; Financial Services Industry; United States

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09 Jan 2006
What Do You Think?

Should More Transparency Extend to Education for Management?

Summing Up Questions concerning grade disclosure, voluntary or not, elicited a great deal of response from those readers exposed to every facet of the issue. Opinion on the immediate issue of disclosure was evenly divided. But a third... View Details

Keywords: by James Heskett; Education

24 Oct 2008
Working Paper Summaries

Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

Keywords: by Edward J. Riedl & Suraj Srinivasan

August 2020
Article

Strategies for Managing the Privacy Landscape

By: Ramon Casadesus-Masanell and Andres Hervas-Drane

Firms use consumer personal information to improve their products and services. Personal information is open to misuse, however, and when exploited for undesired or unexpected purposes reduces consumer’s trust in the firm and their willingness to provide personal... View Details

Keywords: Consumer Privacy; Privacy Threats; Strategy Framework; Strategy Interactions; Customers; Information; Management; Strategy; Technology Industry

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2014
Working Paper

Private Equity's Diversification Illusion: Economic Comovement and Fair Value Reporting

By: Kyle Travis Welch

This study examines how accounting has informed private equity diversification claims and demand for private equity investments. Despite research showing private equity lacks portfolio diversification benefits, those marketing private equity assets continue to... View Details

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12 Jul 2011
First Look

First Look: July 12

in a way that is economically important, has impact on ex ante capital structure choices, and affects welfare. Download the paper: http://www.hbs.edu/research/pdf/10-070.pdf How Firms Respond to Mandatory Information View Details

Keywords: Carmen Nobel

21 Jan 2014
First Look

First Look: January 21

Hervas-Drane Abstract—We analyze the implications of consumer privacy for competition in the marketplace. We consider a market where firms set prices and disclosure levels for consumer information, and consumers observe both before... View Details

Keywords: Sean Silverthorne

August 2010
Article

Sell-Side School Ties

By: Lauren H. Cohen, Christopher J. Malloy and Andrea Frazzini

We study the impact of social networks on agents' ability to gather superior information about firms. Exploiting novel data on the educational backgrounds of sell-side equity analysts and senior officers of firms, we test the hypothesis that analysts' school ties to... View Details

Keywords: Investment Return; Investment Portfolio; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Knowledge Acquisition; Social and Collaborative Networks

January 2006 (Revised November 2006)
Case

Blogs at Dresdner Kleinwort Wasserstein (A)

In May 2005, JP Rangaswami, the chief information officer at investment bank Dresdner Kleinwort Wasserstein (DrKW), wonders how to extend the bank's use of blogs. Corporations are now increasingly using these tools to diffuse news, opinions, and knowledge and improve... View Details

Keywords: Blogs; Information Technology; Performance Productivity; Governance Compliance; Investment Banking; Banking Industry; Financial Services Industry

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08 Sep 2010
News

Emerging Scholar Award

15 Nov 2011
Working Paper Summaries

Engaging Supply Chains in Climate Change

Keywords: by Chonnikarn Fern Jira & Michael W. Toffel

06 Mar 2012
First Look

First Look: March 6

positive. Finally, we find that the detrimental effect of pay dispersion is due to worst individual performance, rather than a reduction of team cooperation. Download the paper: http://www.hbs.edu/research/pdf/12-075.pdf How Firms Respond to Mandatory View Details

Keywords: Sean Silverthorne