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- Faculty Publications (170)
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- All HBS Web (400)
- Faculty Publications (170)
- June 2024 (Revised March 2025)
- Case
Wemade: (Re)Establishing Trust in Blockchain Games (A)
By: Jung Koo Kang, Charles C.Y. Wang, David Allen and Kwangmoon So
This case explores the fundamental challenges and accounting issues arising from the integration of blockchain technology into traditional business models. It features Wemade, a South Korean online gaming company that has staked its future on blockchain-based games.... View Details
Keywords: Blockchain; Cryptocurrency; Video Games; Accounting; Financial Reporting; Revenue Recognition; Games, Gaming, and Gambling; Corporate Disclosure; Information Technology; Technology Adoption; Accounting Industry; Information Technology Industry; Video Game Industry; South Korea
Kang, Jung Koo, Charles C.Y. Wang, David Allen, and Kwangmoon So. "Wemade: (Re)Establishing Trust in Blockchain Games (A)." Harvard Business School Case 124-025, June 2024. (Revised March 2025.)
- November 2021 (Revised January 2022)
- Supplement
Scott Tucker (B): The Feds Catch Up
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
Dey, Aiyesha, and Amram Migdal. "Scott Tucker (B): The Feds Catch Up." Harvard Business School Supplement 122-032, November 2021. (Revised January 2022.)
- Web
Accounting & Management - Doctoral
Lynn S. Paine Krishna G. Palepu Clayton S. Rose Ethan C. Rouen George Serafeim Suraj Srinivasan Charles C.Y. Wang Disclosure Shirley Lu Ethan C. Rouen Yuan Zou Financial intermediaries Joseph Pacelli Clayton... View Details
- 12 Jul 2011
- First Look
First Look: July 12
debt for firms in the vicinity of financial distress. We show that this ruling increased the likelihood of equity issues, increased investment, and reduced firm risk, consistent with a decrease in debt-equity conflicts of interest. The... View Details
Keywords: Carmen Nobel
- Web
Placement - Doctoral
School of Economics and Political Science Dissertation: Essays on Enforcement and Disclosure Advisors: Eugene F. Soltes (Co-Chair), Suraj Srinivasan (Co-Chair), and Charles C.Y. Wang 2020 Wei Cai Accounting & Management, 2020 Placement:... View Details
- May 23, 2011
- Article
Leading and Lagging Countries in Contributing to a Sustainable Society
By: Robert G. Eccles and George Serafeim
To determine the extent to which corporate and investor behavior is changing to contribute to a more sustainable society, researchers Robert Eccles and George Serafeim analyzed data involving over 2,000 companies in 23 countries. One result: a ranking of countries... View Details
Keywords: Change; Society; Corporate Disclosure; Natural Environment; Rank and Position; Social Issues; Financial Statements; Behavior
Eccles, Robert G., and George Serafeim. "Leading and Lagging Countries in Contributing to a Sustainable Society." Harvard Business School Working Knowledge (May 23, 2011).
- Web
Students on the Job Market - Doctoral
Experiment There are concerns that managers repurchase shares myopically to benefit themselves at the costs of shareholders and society. Due to these concerns, the SEC adopted its 2023 Share Repurchase Disclosure Modernization Rules (the... View Details
- June 2013 (Revised September 2015)
- Case
Procter & Gamble
By: Jay W. Lorsch and Kathleen Durante
On July 12, 2012, Bill Ackman's Pershing Square Capital Management announced publicly that it had purchased about $2 billion of Procter and Gamble (P&G) stock. Shares in the company closed up 3.75% the day the disclosure was made public. Ackman told the New York... View Details
Keywords: Ackman; P＆G; Pershing Square Capital Managment; Disruption; Management Succession; Crisis Management; Acquisition; Financial Services Industry; Financial Services Industry
Lorsch, Jay W., and Kathleen Durante. "Procter & Gamble." Harvard Business School Case 413-127, June 2013. (Revised September 2015.)
- 26 Sep 2013
- Working Paper Summaries
Playing Favorites: How Firms Prevent the Revelation of Bad News
- Program
Audit Committees in a New Era of Governance
contribution. You will acquire the frameworks to align corporate strategy with financial reporting—and help your company operate more effectively in today's rigorous market and regulatory environment. You may also be interested in the... View Details
- 15 Aug 2006
- First Look
First Look: August 15, 2006
institutions that accompany it (e.g., financial disclosure rules, investor protections, etc.) allows corporations to rely less on connections to banks. There are two specific hypotheses tested in this work.... View Details
Keywords: Sean Silverthorne
- 17 Oct 2017
- First Look
First Look at New Research and Ideas, October 17, 2017
relative to the prevailing screening method of colonoscopy. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=53345 forthcoming Proceedings of the National Academy of Sciences of the United States of America Temporary Sharing Prompts Unrestrained View Details
Keywords: Sean Silverthorne
- 13 May 2010
- Working Paper Summaries
Just Say No to Wall Street: Putting A Stop to the Earnings Game
- Web
Podcast - Business & Environment
vulnerable to conflicts of interest, and how data and technology—from satellite sensing to AI—are transforming how carbon credits are verified and rated. The conversation also highlights key themes in the voluntary carbon market, including the tension between View Details
- Web
Human Behavior & Decision-Making - Faculty & Research
Gender Diversity Performance and Voluntary Disclosure: Mind the (Gender Pay) Gap By: June Huang and Shirley Lu June 2025 | Article | Accounting, Organizations and Society We study whether voluntary gender diversity disclosure is... View Details
- November 2005 (Revised July 2009)
- Case
Cutter & Buck (A)
By: William A. Sahlman and Victoria Winston
Only three short months into her new position as CEO of publicly traded golf apparel manufacturer Cutter & Buck, Fran Conley discovers accounting irregularities that call into question the reliability of this company's financial statements. Working closely with her... View Details
Keywords: Financial Statements; Crime and Corruption; Corporate Disclosure; Governing and Advisory Boards; Lawsuits and Litigation; Organizational Change and Adaptation; Going Public
Sahlman, William A., and Victoria Winston. "Cutter & Buck (A)." Harvard Business School Case 806-028, November 2005. (Revised July 2009.)
- July 2014
- Article
Accounting for Crises
By: Venky Nagar and Gwen Yu
We provide among the first empirical evidence consistent with recent macro global-game crisis models, which show that the precision of public signals can coordinate crises (e.g., Angeletos and Werning, 2006; Morris and Shin, 2002, 2003). In these models,... View Details
Keywords: Corporate Disclosure; Mathematical Methods; Game Theory; Financial Markets; Forecasting and Prediction; Accounting; Financial Crisis
Nagar, Venky, and Gwen Yu. "Accounting for Crises." American Economic Journal: Macroeconomics 6, no. 3 (July 2014): 184–213.
- Web
Research - Global
Performance and Voluntary Disclosure: Mind the (Gender Pay) Gap By: June Huang and Shirley Lu We study whether voluntary gender diversity disclosure is predictive of gender diversity performance. Exploiting a mandate in the United Kingdom... View Details
- Web
About - Business & Environment
has led several successful finance projects that brought together the private and public sectors, large financial institutions, and multilateral organizations. In previous roles at HBS she wrote case studies on impact investing and... View Details
- 2012
- Article
Signing at the Beginning Makes Ethics Salient and Decreases Dishonest Self-reports in Comparison to Signing at the End
By: L. Shu, N. Mazar, F. Gino, D. Ariely and M. Bazerman
Many written forms required by businesses and governments rely on honest reporting. Proof of honest intent is typically provided through signature at the end of the document, e.g., tax returns or insurance policy forms. Still, people sometimes cheat to advance their... View Details
Keywords: Nudge; Morality; Honesty; Self-report; Policy-making; Ethics; Corporate Disclosure; Reports; Policy
Shu, L., N. Mazar, F. Gino, D. Ariely, and M. Bazerman. "Signing at the Beginning Makes Ethics Salient and Decreases Dishonest Self-reports in Comparison to Signing at the End." Proceedings of the National Academy of Sciences 109, no. 38 (September 18, 2012): 15197–15200.