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- All HBS Web
(275)
- News (64)
- Research (163)
- Multimedia (1)
- Faculty Publications (85)
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- 21 Sep 2009
- Research & Ideas
Excessive Executive Pay: What’s the Solution?
too little say," said Schumer. "This legislation will give stockholders the ability to apply the emergency brakes the next time the company management appears to be heading off a cliff." Concurrent with Schumer's bill, the View Details
Keywords: by Roger Thompson
- 09 Sep 2024
- HBS Case
McDonald’s and the Post #MeToo Rules of Sex in the Workplace
decisions to hire Easterbrook and then to fire him without cause were matters of business judgment that the court would not second guess. However, the SEC charged McDonald’s and Easterbrook with providing false and misleading public... View Details
- 15 Nov 2004
- Research & Ideas
Solving the Health Care Conundrum
of M&A activity must take place; mandatory public reporting must be required documenting experience and outcome information based on defined standards (just as the SEC requires reporting of certain information); and Medicare pricing... View Details
- 21 Dec 2009
- Research & Ideas
Good Banks, Bad Banks, and Government’s Role as Fixer
the largest investors in bonds—banks, insurance companies, and mutual funds—aren't willing to pay because they think they do a much better job than the rating agencies. What I propose is a neutral third-party approach to ratings. The SEC... View Details
- 02 Oct 2007
- First Look
First Look: October 2, 2007
Tatiana Sandino Abstract In this paper we examine the economic consequences of over 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004—the first case where the SEC has... View Details
Keywords: Martha Lagace
- 28 Apr 2003
- Research & Ideas
Shareholders Key to Corporate Reform
be actually brought home to the investor." Most of our social contracts are built on the assumption that individual accountability influences human behavior. Indeed, the recent move by the SEC to require CEOs to personally attest to... View Details
- 18 Jun 2013
- First Look
First Look: June 18
wage comparisons affect firm policies on executive pay? This paper explores that question using a 1992 SEC proxy disclosure rule that mandated increased disclosure of executive pay. We argue that this rule differentially increased wage... View Details
Keywords: Anna Secino
- 05 Jun 2012
- First Look
First Look: June 5
professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards. Notably, we find FASB members with backgrounds in financial... View Details
Keywords: Sean Silverthorne
- 25 Oct 2016
- First Look
October 25, 2016
reactions at appointment and loss of fewer subsequent directorships. Nondisclosure of directorships is significantly reduced following changes to SEC rules, with the greatest change being for adverse-event directorships. These findings... View Details
Keywords: Sean Silverthorne
- 29 Jan 2008
- First Look
First Look: January 29, 2008
loans in their portfolio. Specifically, we look at the abnormal returns on stock trades following loan renegotiations. By collecting SEC filings of loan amendments, we are able to identify institutional investors that had access to... View Details
Keywords: Martha Lagace
- 22 Sep 2014
- Op-Ed
Online Banks Fill Funding Needs for Small Business
the SEC partially regulates peer-to-peer lending, and state banking laws apply, but the online small business lending sector is largely unregulated at the federal level. Should borrower and lender protections be consolidated under a... View Details
- 05 Feb 2008
- First Look
First Look: February 5, 2008
to SEC concerns over pooling misuse. I also find evidence consistent with lobbying support for SFAS 142 increasing in firms' discretion under the standard. Agency theory predicts such unverifiable discretion can be used opportunistically.... View Details
Keywords: Martha Lagace
- 16 Mar 2003
- Research & Ideas
At the Center of Corporate Scandal Where Do We Go From Here?
on how it is implemented—what regulations the SEC develops and how it actually is done—we easily could see a law implemented in a way that will exclude small companies from the public capital markets. Sarbanes-Oxley was drafted with Tyco... View Details
Keywords: by Kim B. Clark
- 07 Dec 2010
- First Look
First Look: Dec. 7
financial crisis. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/311044-PDF-ENG Lessons Learned? Brooksley Born & the OTC Derivatives Market (B) Clayton S. Rose and David LaneHarvard Business School Supplement 311-070 This (B) case provides the 2009... View Details
Keywords: Sean Silverthorne
- 28 Apr 2010
- Research & Ideas
Earth Day Reflections
to demand it. In fact, I believe the SEC should make it a requirement. As we all try to come up with solutions to the problems of the planet, integrated reporting is one way to make sure that companies are part of the process. 2. Rebecca... View Details
Keywords: by Staff
- 28 Aug 2012
- First Look
First Look: August 28
Case 312-106 When MF Global failed in October 2011, it was discovered that $1.6 billion of segregated customer assets was missing. Safeguarding these assets was the firm's responsibility, and in the words of one SEC official, its... View Details
Keywords: Sean Silverthorne
- 26 Mar 2013
- First Look
First Look: March 26
for walnut purchases led to Diamond dropping its high profile acquisition of Pringles, an SEC and DOJ investigation, departure of the CEO and CFO, and the grounding of a high flying growth company. The case describes the history and... View Details
Keywords: Sean Silverthorne
- 29 Jan 2007
- Research & Ideas
The Business Press Is a Watchdog that Bites
identify a fraud—I'm impressed. It's certainly a user-can-decide number. Q: What proportion of frauds do you think is being missed? A: I have no idea. And if I did, I would figure out a way to systemize that and share it with the SEC so... View Details
- 30 May 2000
- Research & Ideas
Market Makers Bid for Success
business-to-business long-distance networking company within AT&T. She is a real pro. And thank goodness we have her, because I don't know what we'd do without her, with Wall Street and everything from SEC filings to analyst... View Details
- 22 Jun 2009
- Research & Ideas
“Too Big To Fail”: Reining In Large Financial Firms
former chairman Alan Greenspan for holding interest rates too low for too long, which inflated the housing bubble with cheap credit. And it scolds the SEC for allowing the credit rating agencies to operate like a cartel without... View Details