Publications

Publications

Filter Results: (62) Arrow Down

Show Results For

Page 1 of 62 Results →
Sort by

Are you looking for?

→Search All HBS Web
  • July 2021
  • Article

Invisible Inequality Leads to Punishing the Poor and Rewarding the Rich

By: Oliver P. Hauser, Gordon T. Kraft-Todd, David Rand, Martin A. Nowak and Michael I. Norton
Four experiments examine how the lack of awareness of inequality affects behaviour towards the rich and poor. In Experiment 1, participants who became aware that wealthy individuals donated a smaller percentage of their income switched from rewarding the wealthy to... View Details
Keywords: Income Transparency; Income; Wealth; Equality and Inequality; Knowledge; Behavior; Outcome or Result; Society; Policy
Related
  • 2019
  • Working Paper

Thinking Outside the Box (12): The Benefits of Increased Transparency in Employer-Sponsored Health Insurance for the 180 Million Insured

By: Regina E. Herzlinger and Barak D. Richman
Economists have long noted that the tax exclusion of employer-sponsored insurance (ESI) caused workers to purchase health plans that differ in price and other characteristics from those they would otherwise choose for themselves. We explore the short-term and long-term... View Details
Keywords: After-tax Income; Consumer-driven Health Care; Health Care Costs; Health Insurance; Income Inequality; Tax Policy; Health Care and Treatment; Cost; Insurance; Income; Equality and Inequality; Taxation; Policy; United States
Related
  • 2020
  • Working Paper

Cutting the Gordian Knot of Employee Health Care Benefits and Costs: A Corporate Model Built on Employee Choice

By: Regina E. Herzlinger and Barak D. Richman
The U.S. employer-based health insurance tax exclusion created a system of employer-sponsored insurance (ESI) with limited insurance choices and transparency that may lock employed households into health plans that are costlier or different from those they prefer to... View Details
Keywords: After-tax Income; Consumer-driven Health Care; Health Care Costs; Health Insurance; Income Inequality; Tax Policy; Health Care and Treatment; Cost; Insurance; Employees; Income; Taxation; Policy; United States
Related
  • February 2018 (Revised June 2021)
  • Case

New Constructs: Disrupting Fundamental Analysis with Robo-Analysts

By: Charles C.Y. Wang and Kyle Thomas
This case highlights the business challenges associated with a financial technology firm, New Constructs, that created a technology that can quickly parse complicated public firm financials to paint a clearer economic picture of firms, remove accounting distortions,... View Details
Keywords: Fundamental Analysis; Machine Learning; Robo-analysts; Financial Statements; Financial Reporting; Analysis; Information Technology; Accounting Industry; Financial Services Industry; Information Technology Industry; North America; Tennessee
Related
  • May 2011
  • Article

Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting

By: George Serafeim
I analyze Embedded Value (EV) reporting by firms with life insurance operations to assess the impact of unregulated financial reporting on transparency and to examine the institutional characteristics that promote unregulated reporting. Under EV accounting the present... View Details
Keywords: Financial Statements; Mergers and Acquisitions; Financial Reporting; Cash Flow; Contracts; Equity; Profit; Value; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Business and Shareholder Relations; Business Earnings
Related
  • 15 May 2018
  • First Look

New Research and Ideas, May 15, 2018

are also shown to be actors in periodic deglobalization waves. This was because their function was to reinforce the gaps in wealth and income rather than disrupt them. Business enterprises proved disappointing institutions for knowledge... View Details
Keywords: Dina Gerdeman
  • 24 Apr 2018
  • First Look

First Look at New Research and Ideas, April 24, 2018

more than a material exchange in labor relations). Third, we study survey data for the 1990s on the beliefs of Peronist and non-Peronist voters in Argentina and Democrat and Republican voters in the United States. While income and... View Details
Keywords: Sean Silverthorne
  • 20 Oct 2015
  • First Look

October 20, 2015

transactions and vice versa. This paper examines how service quality, competition, and poverty are related to demand and inventory (of electronic credit and physical cash) where, in this setting, service quality consists of pricing View Details
Keywords: Sean Silverthorne
  • 21 Oct 2022
  • Research & Ideas

People Trust Business, But Expect CEOs to Drive Social Change

Public trust in business remains relatively unshaken amid economic turbulence and a lingering pandemic, even as faith in the media and government falters, but leaders could do more to address social issues, a new global opinion survey shows. However, not everyone... View Details
Keywords: by Scott Van Voorhis
  • 22 Jan 2013
  • First Look

First Look: Jan. 22

Leather Suit and the Paradox of Japanese Capitalism Ramanna, Karthik, and Matthew ShafferHarvard Business School Case 113-026 Two lost decades later, capitalism in Japan embodies peculiar contradictions-preserving wealth and social stability in the face of declining... View Details
Keywords: Sean Silverthorne
  • 02 Aug 2016
  • First Look

August 2, 2016

households allocate their attention (away from chat and news towards video and social media), and yet we simultaneously identify remarkable stability in how much attention is allocated and how it is allocated. Specifically, we identify (i) persistence in the elasticity... View Details
Keywords: Sean Silverthorne
  • 08 Oct 2020
  • Research & Ideas

Keep Your Weary Workers Engaged and Motivated

by the government, we had to furlough 90% of our team. They still receive benefits but no wages. We plan on bringing them all back as soon as we are allowed to reopen, but for now they have no income from the company. Many in our industry... View Details
Keywords: by Boris Groysberg and Robin Abrahams
  • 16 Jul 2020
  • Research & Ideas

Restaurant Revolution: How the Industry Is Fighting to Stay Alive

from others seeking work. Many other restaurant employees, particularly front-of-house tipped workers, earned more while working than receiving unemployment compensation and want to return quickly, but are concerned their income will drop... View Details
Keywords: by Michael S. Kaufman, Lena G. Goldberg, and Jill Avery; Food & Beverage
  • 06 Jul 2016
  • What Do You Think?

How Do We Pay for the Costs of Globalization?

government policies, short-term corporate management thinking, the World Trade Organization (Paul saying, “Personally, I’m a long-time supporter of globalization, but the WTO decision-making process needs to be more transparent and... View Details
Keywords: by James L. Heskett; Manufacturing
  • 12 Oct 2022
  • Research & Ideas

When Design Enables Discrimination: Learning from Anti-Asian Bias on Airbnb

income for many people. During 2021, as travel resumed, Airbnb hosts collectively earned $34 billion across 6 million active listings. One possible reason that Airbnb prominently features the names and faces of hosts on its site is to... View Details
Keywords: by Pamela Reynolds; Technology; Travel
  • 30 Aug 2004
  • Research & Ideas

Real Estate: The Most Imperfect Asset

brought greater transparency and more discipline and efficiency to an undisciplined, inefficient market. Unfortunately, there's no doubt that more and better information means it will be harder to be the alpha, as Professor Andre Perold... View Details
Keywords: by Sarah Jane Johnston; Construction; Real Estate
  • 10 Jan 2018
  • Research & Ideas

Working for a Shamed Company Can Hurt Your Future Compensation

it’s important that they be transparent about their past history and not try to hide anything—which in itself can raise alarm bells. “Everyone does checks and looks at what’s available on social media, so it’s all discoverable anyway,”... View Details
Keywords: by Michael Blanding; Financial Services
  • 02 Aug 2004
  • What Do You Think?

For Greater Transparency, Is Section 404 an Effective Response?

transparency for shareholders and other stakeholders. The primary argument is that, without high standards of personal integrity posed from within, Section 404 will be of limited value. As John Louk put it, "I personally believe that... View Details
Keywords: by James Heskett
  • 30 Sep 2014
  • First Look

First Look: September 30

Experiment By: Cole, Shawn, Xavier Giné, and James Vickery Abstract—Weather is a key source of income risk, particularly in emerging market economies. This paper uses a randomized controlled trial involving a sample of Indian farmers to... View Details
Keywords: Sean Silverthorne
  • 08 Dec 2015
  • First Look

December 8, 2015

Argentina and Chile over recent decades. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=50182 forthcoming Management Science Creating Reciprocal Value Through Operational Transparency By: Buell, Ryan W., Tami Kim, and... View Details
Keywords: Sean Silverthorne

Are you looking for?

→Search All HBS Web