Publications
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- 2025
- Working Paper
Impact Investing and Worker Outcomes
By: Josh Lerner, Markus Lithell and Gordon M. Phillips
Impact investors claim to distinguish themselves from traditional venture capital and growth
equity investors by also pursuing ESG objectives. Whether they successfully do so in practice
is unclear. We use confidential Census Bureau microdata to assess worker... View Details
- November 2024
- Supplement
Epic Games: Nineteen Eighty-Fortnite (B)
By: Andy Wu and Ronald Wang
In a significant ruling on April 24, 2023, the U.S. Court of Appeals for the Ninth Circuit upheld portions of the district court’s decision against Epic Games back in September 2021. However, Apple’s anti-steering provisions, which restricted app developers from... View Details
- August 2024
- Case
The Walt Disney Company: Management Guidance
By: Joseph Pacelli and James Weber
In November 2023, financial analyst Aurora Fee was forecasting The Walt Disney Company’s earnings and stock price, with the goal of providing an investment recommendation to her clients. Disney, one of the world’s largest media and entertainment companies, had just... View Details
- May 11, 2020
- Article
Steer Your Family Businesses Through an Unplanned Transition
By: Josh Baron and Nick Di Loreto
In a perfect world, family businesses will transition leadership from one generation to the next along a predictable and well-planned process — whether that’s determined within the business, the ownership group, or the family itself — passing the baton after years of... View Details
- December 2021
- Article
Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers
By: Aiyesha Dey, Jonas Heese and Gerardo Pérez Cavazos
We study the effect of financial incentives on whistleblowing and the consequences for whistleblowers under the cash-for-information program of the False Claims Act (FCA). Exploiting appeals-court decisions that increase financial incentives for whistleblowing, we find... View Details
- 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
- 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
- February 2020
- Article
Being 'Good' or 'Good Enough': Prosocial Risk and the Structure of Moral Self-regard
By: Julian Zlatev, Daniella M. Kupor, Kristin Laurin and Dale T. Miller
The motivation to feel moral powerfully guides people’s prosocial behavior. We propose that people’s efforts to preserve their moral self-regard conform to a moral threshold model. This model predicts that people are primarily concerned with whether their... View Details
- Winter 2020
- Article
Unsubstantiated Allegations and Organizational Culture
By: Eugene F. Soltes
When organizations investigate allegations of misconduct, they routinely determine that some allegations are unsubstantiated. A variety of factors may contribute to the conclusion that an allegation does not warrant substantiation, including a lack of supporting... View Details
- June 2019
- Article
Fraud Allegations and Government Contracting
By: Jonas Heese and Gerardo Pérez Cavazos
This paper examines whether fraud allegations affect firms’ contracting with the government. Using a dataset of whistleblower allegations brought under the False Claims Act against firms accused of defrauding the government, we find that federal agencies do not reduce... View Details
- May 28, 2019
- Other Article
How Russia Found a Disinformation Haven in America
By: Rawi Abdelal and Galit Goldstein
The Mueller Report established that “the Russians” undertook information operations campaigns to meddle in the 2016 U.S. presidential election. Though this has been clear for a long time, Americans continue to discuss Russian information operations in the wrong way.... View Details
- 2018
- Chapter
The Orphan Drug Act at 35: Observations and an Outlook for the Twenty-First Century
By: Nicholas Bagley, Benjamin Berger, Amitabh Chandra, Craig Garthwaite and Ariel Dora Stern
On the 35th anniversary of the adoption of the Orphan Drug Act (ODA), we describe the enormous changes in the markets for therapies for rare diseases that have emerged over recent decades. The most prominent example is the fact that the profit-maximizing price of new... View Details
- April 2018 (Revised July 2023)
- Technical Note
Whistleblower Legislation in the Context of Financial Reporting
By: Aiyesha Dey, Jonas Heese and James Weber
This note provides an overview of U.S. federal legislation relating to whistleblowing, Sarbanes-Oxley, Dodd-Frank (including the Office of the Whistleblower), and the False Claims Act. View Details
- March 2018 (Revised November 2018)
- Case
Managing Religion in the Workplace: Abercrombie & Fitch and Masterpiece Cakeshop
By: Derek van Bever
Challenges related to managing religion in the workplace are on the rise, as are religious discrimination claims and monetary settlements, in the United States and around the world. This case examines two incidents of alleged religious discrimination that made their... View Details
- March 2017
- Article
Artful Paltering: The Risks and Rewards of Using Truthful Statements to Mislead Others
By: Todd Rogers, Richard Zeckhauser, F. Gino, Michael I. Norton and Maurice E. Schweitzer
Paltering is the active use of truthful statements to convey a misleading impression. Across two pilot studies and six experiments, we identify paltering as a distinct form of deception. Paltering differs from lying by omission (the passive omission of relevant... View Details
- Article
SOX after Ten Years: A Multidisciplinary Review
By: Suraj Srinivasan and John C. Coates IV
We review and assess research findings from 120+ papers in accounting, finance, and law to evaluate the impact of the Sarbanes-Oxley Act. We describe significant developments in how the Act was implemented and find that despite severe criticism, the Act and... View Details
- 2014
- Working Paper
SOX after Ten Years: A Multidisciplinary Review
By: John C. Coates and Suraj Srinivasan
We review and assess research findings from 120 papers in accounting, finance, and law to evaluate the impact of the Sarbanes-Oxley Act. We describe significant developments in how the Act was implemented and find that despite severe criticism, the Act and institutions... View Details
Keywords: Laws and Statutes
- December 2011
- Article
Alchemy of Evidence: Mau Mau, the British Empire, and the High Court of Justice
By: Caroline Elkins
Restorative justice in various forms is a phenomenon that has swept across the globe over the last three decades. Most recently, it is unfolding in the High Court of Justice in London where five Kenyans have filed a claim against the British government, alleging that... View Details
- 2010
- Chapter
The Paranoid Style in the Study of American Politics
By: David Moss and Mary Oey
What drives policy making in a democracy? The conventional view is that political actors, like economic actors, pursue their self interest, and that special interest groups dominate the policy making process by satisfying policy makers' need for money and other forms... View Details
Keywords: Policy; Government Legislation; Media; Interests; Power and Influence; Public Opinion; United States
- December 2009
- Article
Closing the Customer Feedback Loop
By: Rob Markey, Fred Reichheld and Andreas Dullweber
Realizing that customer retention is more critical than ever, companies have ramped up their efforts to listen to customers. But many struggle to convert their findings into practical prescriptions for customer-facing employees. Some companies are addressing that... View Details