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  • September 2019
  • Article

The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews

By: Miguel Duro, Jonas Heese and Gaizka Ormazabal
This paper studies the effect of the public disclosure of the Securities and Exchange Commission (SEC) comment-letter reviews (CLs) on firms’ financial reporting. We exploit a major change in the SEC’s disclosure policy: in 2004, the SEC decided to make its CLs... View Details
Keywords: Disclosure; SEC Comment-Letter Reviews; Public Enforcement; Governance; Information Publishing; Policy; Financial Reporting; Capital Markets; Organizational Change and Adaptation
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  • August 2017
  • Article

Is the SEC Captured? Evidence from Comment-Letter Reviews

By: Jonas Heese, Mozaffar Khan and Karthik Ramanna
SEC oversight of publicly listed firms ranges from comment letter (CL) reviews of firms’ reporting compliance to pursuing enforcement actions against violators. Prior literature finds that firm political connections (PC) negatively predict enforcement actions,... View Details
Keywords: Comment Letters; Political Connections; Regulatory Capture; SEC Enforcement; Government Administration; Business and Government Relations; Government and Politics
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  • 26 Apr 2017
  • Working Paper Summaries

Is the SEC Captured? Evidence from Comment-Letter Reviews

Keywords: by Jonas Heese, Mozaffar Khan, and Karthik Ramanna
  • Article

The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews

By: Jonas Heese, Miguel Duro and Gaizka Ormazabal
Related
  • April 17, 2001
  • Article

SEC 2000 10-K Accounting Deficiency Review Step-Up and Focus Highlighted

By: David F. Hawkins
Keywords: Governance; Accounting
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  • 02 Apr 2019
  • First Look

New Research and Ideas, April 2, 2019

forthcoming Review of Accounting Studies The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews By: Duro, Miguel, Jonas... View Details
Keywords: Dina Gerdeman
  • 25 Apr 2017
  • First Look

First Look at New Research, April 25

to end innovators nor of a positive impact of NPEs on innovation in the industries in which they are most prevalent. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=47648 Is the SEC Captured? Evidence from View Details
Keywords: Sean Silverthorne
  • January 2010
  • Case

The Future of Financial Reporting

By: Karthik Ramanna
Multimedia/video case on the SEC's work on improvements to financial reporting. Students review topical audio and video from various sources including SEC footage, and interviews with others involved, such as Bob Pozen, (past head of Fidelity and chairman of the SEC's... View Details
Keywords: Fair Value Accounting; Financial Reporting; Financial Management; Performance Improvement
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  • January 2017 (Revised January 2019)
  • Case

The Rise and Fall of Lehman Brothers

By: Stuart C. Gilson, Kristin Mugford and Sarah L. Abbott
With nearly $700 billion in assets, Lehman was the largest U.S. bankruptcy in history. In 2007, Lehman achieved record earnings of over $4 billion on revenues of $60 billion. By September 2008 the fourth largest investment bank in the world was bankrupt. How had a... View Details
Keywords: Bankruptcy; Financial Distress; Accounting Policies; Business Ethics; Financial Reporting; Volatility; Judgments; Financial Crisis; Insolvency and Bankruptcy; Financial Liquidity; Investment Banking; Financial Management; Financial Strategy; Corporate Accountability; Corporate Disclosure; Corporate Governance; Crisis Management; Risk Management; Failure; Business and Government Relations; Ethics; Banking Industry; New York (city, NY)
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  • December 2019
  • Case

WeWork Files for an IPO

By: Lynn S. Paine and Will Hurwitz
For the board of The We Company—better known as WeWork—August 14, 2019, promised to be a pivotal day. It was then that WeWork’s IPO prospectus, known as an S-1 filing, would be made public, giving potential investors, the media, and the general public a window into the... View Details
Keywords: Capital Structure; Corporate Accountability; Corporate Governance; Going Public; Leadership; Management; Private Equity; Valuation; Venture Capital; Real Estate Industry; Technology Industry; United States
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  • 07 Apr 2003
  • Research & Ideas

Three Steps for Crisis Prevention

exactly that." The Big Five also spent millions of dollars urging members of Congress to threaten the SEC leadership with budget cuts if it imposed limits on auditor services. The lobbying worked. The View Details
Keywords: by Michael D. Watkins & Max H. Bazerman
  • 23 Apr 2024
  • In Practice

Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now

With each month clocking record-breaking temperatures across the planet, this Earth Day reflected the renewed urgency of regulators and businesses to find climate-change solutions. The US Securities and Exchange Commission recently adopted new rules that will mandate... View Details
Keywords: by Rachel Layne
  • 14 Jun 2016
  • First Look

June 14, 2016

forthcoming Harvard Business Review Press Managing in the Gray: Five Timeless Questions for Resolving Your Toughest Problems at Work By: Badaracco, Joseph L. Abstract—Part of a manager's job is making tough calls, and the hardest... View Details
Keywords: Sean Silverthorne
  • 26 Nov 2013
  • First Look

First Look: November 26

Elected to the board in 2006 and then unanimously selected by her peers as chairman in June 2008, Britell led the board through the aftermath of a tumultuous period that included senior management and board changes, an SEC investigation,... View Details
Keywords: Sean Silverthorne
  • 17 Jan 2023
  • Book

Good Companies Commit Crimes, But Great Leaders Can Prevent Them

reduces sanctions and penalties, to report. However, even if the company is not charged, they may still be forced to engage in internal investigations that can cost many millions of dollars; civil regulators like the SEC may choose to... View Details
Keywords: by Lane Lambert
  • 07 Aug 2012
  • First Look

First Look: August 7

experiment to measure the value of shareholder proxy access. We find that firms that would have been most vulnerable to proxy access, as measured by institutional ownership and activist institutional ownership in particular, lost value on October 4, 2010, when the... View Details
Keywords: Sean Silverthorne
  • 27 Jun 2017
  • First Look

First Look at New Research and Ideas, June 27

desirable for a principal seeking innovation. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=52780 forthcoming Journal of Accounting & Economics Is the SEC Captured? Evidence from View Details
Keywords: Sean Silverthorne
  • 28 Apr 2015
  • First Look

First Look: April 28

http://www.amazon.com/Strategy-Rules-Timeless-Lessons-Gates/dp/0062373951/ref=tmm_hrd_title_0?ie=UTF8&qid=1427236936&sr=8-1 April 2015 Harvard Business Review Leaders as Decision Architects: Structure Your Organization's Work to... View Details
Keywords: Sean Silverthorne
  • 13 Jan 2015
  • First Look

First Look: January 13

  Publications January 2015 Handbook of Regional and Urban Economics Agglomeration and Innovation By: Carlino, Gerald, and William R. Kerr Abstract—This chapter reviews academic research on the connections between agglomeration and... View Details
Keywords: Sean Silverthorne
  • 29 Jan 2008
  • First Look

First Look: January 29, 2008

necessitate that professionals from different functions work together on development projects to create the highest-quality product in the shortest time. Understanding the conditions that facilitate teamwork has been a pursuit of researchers for nearly a half-century.... View Details
Keywords: Martha Lagace

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