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  • 06 Jun 2011
  • Research & Ideas

Why Leaders Lose Their Way

In recent months several high-level leaders have mysteriously lost their way. Dominique Strauss-Kahn, former head of the International Monetary Fund and a leading French politician, was arraigned on charges of sexual assault. Before that... View Details
Keywords: by Bill George
  • November 2001
  • Background Note

Global Approaches to Anti-Corruption

By: Joseph Hinsey, Guhan Subramanian and Michelle Kalka
In the 1970s, a series of unpleasant revelations about corporate conduct, culminating in the public disclosure about unsavory business practices abroad by more than 400 U.S. corporations, jarred popular perceptions concerning business ethics. Congress responded by... View Details
Keywords: Crime and Corruption; Globalization; Developing Countries and Economies; Laws and Statutes; Ethics; Corporate Social Responsibility and Impact; Information Industry; United States
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Hinsey, Joseph, Guhan Subramanian, and Michelle Kalka. "Global Approaches to Anti-Corruption." Harvard Business School Background Note 902-062, November 2001.
  • February 2009 (Revised June 2011)
  • Background Note

A Note on the Legal and Tax Implications of Founders' Equity Splits

By: Noam T. Wasserman and Lauren Barley
This note summarizes key legal and tax issues that founders should consider as they contemplate an equity split and ownership structure. Specific issues covered include why founders should not delay splitting the equity and whether they should involve an attorney or... View Details
Keywords: Business Startups; Entrepreneurship; Equity; Taxation; Intellectual Property; Law; Ownership; Partners and Partnerships
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Wasserman, Noam T., and Lauren Barley. "A Note on the Legal and Tax Implications of Founders' Equity Splits." Harvard Business School Background Note 809-110, February 2009. (Revised June 2011.)
  • February 2021
  • Article

The Department of Justice as a Gatekeeper in Whistleblower-Initiated Corporate Fraud Enforcement: Drivers and Consequences

By: Jonas Heese, Ranjani Krishnan and Hari Ramasubramanian
We examine drivers and consequences of U.S. Department of Justice (DOJ) oversight of whistleblower cases of corporate fraud against the government. We find that the DOJ is more likely to intervene in and conduct longer investigations of cases that have a higher chance... View Details
Keywords: Whistleblowing; Department Of Justice; DOJ Enforcement; Performance Measures; False Claims Act; Crime and Corruption; Governance Compliance; Law Enforcement
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Heese, Jonas, Ranjani Krishnan, and Hari Ramasubramanian. "The Department of Justice as a Gatekeeper in Whistleblower-Initiated Corporate Fraud Enforcement: Drivers and Consequences." Journal of Accounting & Economics 71, no. 1 (February 2021).
  • 23 Jun 2015
  • First Look

First Look: June 23, 2015

  Publications Forthcoming National Bureau of Economic Research Innovation Policy and the Economy, Volume 16 By: Lerner, Josh, and Scott Stern Abstract—No abstract available. Publisher's link: http://papers.nber.org/books/lern15-1 2015 View Details
Keywords: Sean Silverthorne
  • 10 Dec 2021
  • Research & Ideas

Truth Be Told: Unpacking the Risks of Whistleblowing

the necessary tools to encourage people to come forward with information? Jonas Heese: Our research focuses on specific legislation known as the False Claims Act, which was the first cash-for-information whistleblower law in the world. It... View Details
Keywords: by April White
  • 06 Mar 2007
  • First Look

First Look: March 6, 2007

to self-disclose violations of environmental laws and regulations in exchange for reduced sanctions. We find that facilities are more likely to self-disclose if they were recently subjected to one of several different enforcement measures... View Details
Keywords: Martha Lagace
  • 11 Apr 2024
  • In Practice

Why Progress on Immigration Might Soften Labor Pains

dynamism. Marco Tabellini is an assistant professor in the Business, Government, and International Economy Unit at HBS. Raj Choudhury: The US gains when it welcomes skilled migrants My research focuses on the migration of skilled workers.... View Details
Keywords: by Rachel Layne
  • 03 Mar 2003
  • Research & Ideas

Top Ten Legal Mistakes Made by Entrepreneurs

faced by entrepreneurs in starting and running a business, including securities and intellectual property law issues. Bagley's teaching and research focus on legal aspects of entrepreneurship and corporate governance. Before coming to HBS... View Details
Keywords: by Staff
  • August 2012
  • Supplement

Albert 'Jack' Stanley in Nigeria (C)

By: Lena G. Goldberg and Annelena Lobb
The international joint venture that successfully bid for $6 billion in contracts to build LNG trains on Nigeria's Bonny Island became entangled in a widening bribery and corruption probe triggered by an unrelated accusation against an employee of one of the JV... View Details
Keywords: Ethics; Crime and Corruption; Cross-Cultural and Cross-Border Issues; Governance Compliance; Law; Joint Ventures; Business Subsidiaries; Government Legislation; Rail Industry; Nigeria; United States; United Kingdom
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Goldberg, Lena G., and Annelena Lobb. "Albert 'Jack' Stanley in Nigeria (C)." Harvard Business School Supplement 313-019, August 2012.
  • December 2010
  • Article

The Case for Professional Boards

By: Robert C. Pozen
When the world's largest financial institutions had to be rescued from insolvency in 2008, many experts laid the blame at the feet of corporate boards. But insufficient board oversight is a problem that had supposedly been solved in 2002. As the United States... View Details
Keywords: Financial Institutions; Insolvency and Bankruptcy; Governing and Advisory Boards; Failure; Accounting Audits; Quality; Behavior; Legal Liability; Experience and Expertise; Corporate Governance; Governance Controls; Performance Effectiveness; United States
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Pozen, Robert C. "The Case for Professional Boards." Harvard Business Review 88, no. 12 (December 2010).
  • 19 Dec 2023
  • Research & Ideas

15 Podcast Episodes That Grabbed Listeners in 2023

Inflation Reduction Act This bonus episode features the Harvard Law School Environmental and Energy Law Program’s CleanLaw podcast, where professors Jody Freeman (Harvard) and Greg Dotson (University of... View Details
Keywords: by Danielle Kost
  • 05 Feb 2013
  • First Look

First Look: Feb. 5

Authors:Sebenius, James K. Publication:Negotiation Journal: On the Process of Dispute Settlement Abstract Roger Fisher, who died in 2012, enjoyed a remarkable career that modeled one way that an academic, especially in a professional school such as View Details
Keywords: Sean Silverthorne
  • July 2017
  • Article

Business Responsibilities for Human Rights: A Commentary on Arnold

By: Nien-hê Hsieh
Human rights have come to play a prominent role in debates about the responsibilities of business. In the business ethics literature, there are two approaches to the question of whether businesses have human rights obligations. The “moral” approach conceives of human... View Details
Keywords: Rights; Corporate Social Responsibility and Impact; Moral Sensibility; Society
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Hsieh, Nien-hê. "Business Responsibilities for Human Rights: A Commentary on Arnold." Business and Human Rights Journal 2, no. 2 (July 2017): 297–309.
  • 10 Jan 2012
  • Working Paper Summaries

The Evolving Basis for Legitimacy of the World Trade Organization: Dispute Settlement and the Rebalancing of Global Interests

Keywords: by Arthur Daemmrich
  • 16 Dec 2008
  • First Look

First Look: December 16, 2008

business. Purchase this case: http://harvardbusinessonline.hbsp.harvard.edu/ b01/en/common/item_detail.jhtml?id=609011 China's Evolving Labor Laws Harvard Business School Case 308-092 The (A) case describes key provisions of the new labor... View Details
Keywords: Sean Silverthorne
  • 2017
  • Article

Refugees Misdirected: How Information, Misinformation and Rumors Shape Refugees’ Access to Fundamental Rights

By: Melissa Carlson, Laura Jakli and Katerina Linos
The global refugee regime represents one of the few generous commitments governments offer to outsiders. Indeed, few persons fleeing armed conflict actually claim international protection upon first arriving in Europe, even though the benefits of legal protection are... View Details
Keywords: Refugees; Knowledge Dissemination; Trust; Risk and Uncertainty; Rights; Europe
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Carlson, Melissa, Laura Jakli, and Katerina Linos. "Refugees Misdirected: How Information, Misinformation and Rumors Shape Refugees’ Access to Fundamental Rights." Virginia Journal of International Law 57, no. 3 (2017): 539–574.
  • May 2009 (Revised August 2013)
  • Case

The DiagnoFirst Opportunity

By: Robert C. Pozen and Rukmini Balu
John Mason, a principle at Oldwell Partners, was facing a decision of whether or not to invest in DiagnoFirst, a molecular diagnostics firm. DiagnoFirst's key product was a genetic test that identified a subset of prostate cancer patients with a high risk of clinical... View Details
Keywords: Genetic Engineering; Genetically Modified; Genomics; Venture Capital; Patents; Genetics; Decision Choices and Conditions; Laws and Statutes; Investment; Science-Based Business; Biotechnology Industry
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Pozen, Robert C., and Rukmini Balu. "The DiagnoFirst Opportunity." Harvard Business School Case 309-112, May 2009. (Revised August 2013.)
  • 2012
  • Chapter

Integrated Reporting Requires Integrated Assurance

By: Robert G. Eccles, Michael P. Krzus and Liv A. Watson
In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and... View Details
Keywords: Risk Management; Crime and Corruption; Integrated Corporate Reporting; Governance Compliance; Organizational Culture; Management Systems; Laws and Statutes; Information Management; Accounting Audits; Financial Crisis
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Eccles, Robert G., Michael P. Krzus, and Liv A. Watson. "Integrated Reporting Requires Integrated Assurance." In Effective Auditing for Corporates: Key Developments in Practice and Procedures, edited by Joe Oringel, 161–178. London: Bloomsbury Information Ltd., 2012.
  • 27 Jun 2005
  • Research & Ideas

Asian and American Leadership Styles: How Are They Unique?

anticipate that it will continue indefinitely unless derailed by possible but unlikely international conflicts. At the core of Asian economic development is its business leadership—managers and entrepreneurs who sustain and create Asian... View Details
Keywords: by D. Quinn Mills
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