Publications

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February 1992 (Revised September 2003)
Case

Beech-Nut Nutrition Corporation (A-1)

By: Lynn S. Paine

The CEO of Beech-Nut Nutrition Corp. must decide what to do when he receives information that the company's supply of apple juice concentrate may be adulterated. The concentrate is used in many of the company's juice products. It appears that others in the company may... View Details

Keywords: Quality; Law; Ethics; Nutrition; Management Teams; Decisions; Business or Company Management; Communication; Governance Compliance; Information Management; Corporate Finance; Food and Beverage Industry; United States

08 Mar 2011
First Look

First Look: March 8

PublicationsConcentrating on Governance Authors:Dalida Kadyrzhanova, and Matthew Rhodes-Kropf Publication:Journal of Finance (forthcoming) Abstract This paper develops a novel trade-off view of corporate governance. Using a simple model... View Details

Keywords: Sean Silverthorne

July 2023 (Revised October 2024)
Case

Revenue Recognition at Stride Funding: Making Sense of Revenues for a Fintech Startup

By: Paul M. Healy and Jung Koo Kang

The case explores the challenges of revenue recognition and financial reporting for Stride Funding (Stride), a fintech startup that has disrupted the student loan market. Stride leveraged proprietary machine learning and financial models to underwrite alternative... View Details

Keywords: Revenue Recognition; Financial Reporting; Entrepreneurial Finance; Business Startups; Growth and Development Strategy; Governance Compliance; Accrual Accounting; Financial Services Industry; United States

29 Jan 2021
Op-Ed

How Influencers, Celebrities, and FOMO Can Win Over Vaccine Skeptics

convince more people to get vaccinated. [div class=infogram-embed data-id=_/4llCHjEqY1XunMkYbjrB][/div] Three steps to speed vaccine adoption Governments are prioritizing certain groups to receive the vaccine, with medical professionals... View Details

Keywords: by Rohit Deshpandé, Ofer Mintz, and Imran S. Currim

08 Dec 2015
First Look

December 8, 2015

era to those of today. Next, we explain why transparency is desirable, even if full compliance is not achieved. We then outline the obstacles—both psychological and institutional—to comprehensive reporting. We go on to discuss possible... View Details

Keywords: Sean Silverthorne

11 Jul 2012
Research & Ideas

Book Excerpt: ’The Future of Boards’

more than timely that a book on the subject by one of the world's great experts on corporate governance, Harvard Business School Professor Jay Lorsch, will be published next week. The Future of Boards: Meeting the Governance Challenges of... View Details

Keywords: by Jay Lorsch

21 Feb 2005
Op-Ed

Is Business Management a Profession?

individuals. In response to the recent scandals, politicians and government officials have stepped in to pass new laws and create new regulations, while prominent persons on Wall Street and elsewhere in the business community have issued... View Details

Keywords: by Rakesh Khurana, Nitin Nohria & Daniel Penrice

March 2015
Case

Sustainable Palm Oil and Self-Regulation

By: Rebecca Henderson and Amram Migdal

This case is designed to be used with HBS Note: Industry Self-Regulation: Sustaining the Commons in the 21st Century, HBS No. 315-074. View Details

Keywords: Governance Compliance

May 2009
Conference Presentation

Coming Clean...and Cleaning Up? Examining the Effects of Self-Policing

By: Michael W. Toffel

Keywords: Governance Compliance

24 Mar 2006
Conference Presentation

Turning Themselves in: Why Some Firms Self-disclose Regulatory Violations

By: Michael W. Toffel

Keywords: Governance Compliance; Corporate Governance

February 2002 (Revised July 2004)
Case

Note on Deregulation and Social Obligations: Universal Services, Access Pricing and Competitive Dynamics in U.S. Telecommunications

Can deregulation and the unleashing of competitive forces be combined with continued social obligations such as a duty to serve? This note uses the experience of U.S. telecommunications to illustrate the existence and influence of social obligations. Recognizing these... View Details

Keywords: Governance Compliance; Social Issues; Telecommunications Industry

2014
Working Paper

Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement

By: Paul Carrillo, Dina Pomeranz and Monica Singhal

Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is critical for modern tax enforcement and the growth... View Details

Keywords: Governance Compliance; Taxation; Ecuador

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Article

Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers

By: Aiyesha Dey, Jonas Heese and Gerardo Pérez Cavazos

Cash-for-information whistleblower programs have gained momentum as a regulatory tool to enforce corporate misconduct. Yet, little is known about how financial incentives affect whistleblowers’ decisions to report potential misconduct to authorities. Similarly, there... View Details

Keywords: Corporate Misconduct; Whistleblowers; Financial Incentives; Ethics; Governance Compliance; Lawsuits and Litigation

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July–August 2016
Article

Minimum Advertised Pricing: Patterns of Violation in Competitive Retail Markets

By: Ayelet Israeli, Eric Anderson and Anne Coughlan

Manufacturers in many industries frequently use vertical price policies, such as minimum advertised price (MAP), to influence prices set by downstream retailers. Although manufacturers expect retail partners to comply with MAP policies, violations of MAP are common in... View Details

Keywords: Pricing Policies; Pricing; Channel Management; Legal Aspects Of Business; Price; Governance Compliance; Marketing Channels; Retail Industry

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2023
Working Paper

Much Ado About Nothing? Overreaction to Random Regulatory Audits

By: Samuel Antill and Joseph Kalmenovitz

Regulators often audit firms to detect non-compliance. Exploiting a natural experiment in the lobbying industry, we show that firms overreact to audits and this response distorts prices and reduces welfare. Each year, federal regulators audit a random sample of... View Details

Keywords: Governance Compliance; Governing Rules, Regulations, and Reforms; Price