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Publications

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  • All HBS Web  (125)
    • News  (5)
    • Research  (89)
    • Events  (1)
  • Faculty Publications  (52)

Show Results For

  • All HBS Web  (125)
    • News  (5)
    • Research  (89)
    • Events  (1)
  • Faculty Publications  (52)
Page 1 of 125 Results →
  • 26 Jun 2007
  • Working Paper Summaries

Contracting in the Self-reporting Economy

Keywords: by Romana L. Autrey & Richard Sansing; Accounting
  • 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
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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.
  • March 2016
  • Article

An Analysis of Firms' Self-reported Anticorruption Efforts

By: Paul M. Healy and George Serafeim
We use Transparency International's ratings of self-reported anticorruption efforts for 480 corporations to analyze factors underlying the ratings. Our tests examine whether these forms of disclosure reflect firms' real efforts to combat corruption or are cheap talk.... View Details
Keywords: Corruption; Corporate Performance; Growth; Disclosure; Disclosure Strategy; Sustainability; Crime and Corruption; Corporate Disclosure; Performance; Sales
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Healy, Paul M., and George Serafeim. "An Analysis of Firms' Self-reported Anticorruption Efforts." Accounting Review 91, no. 2 (March 2016): 489–511.
  • January 2014
  • Article

Self-reported Ethical Risk Taking Tendencies Predict Actual Dishonesty

By: Liora Zimerman, Shaul Shalvi and Yoella Bereby-Meyer
Are people honest about the extent to which they engage in unethical behaviors? We report an experiment examining the relation between self-reported risky unethical tendencies and actual dishonest behavior. Participants’ self-reported risk taking tendencies were... View Details
Keywords: DOSPERT; Risk Taking; Honesty; Lying; Dishonesty; Unethical Behavior; Moral Sensibility; Cognition and Thinking
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Zimerman, Liora, Shaul Shalvi, and Yoella Bereby-Meyer. "Self-reported Ethical Risk Taking Tendencies Predict Actual Dishonesty." Judgment and Decision Making 9, no. 1 (January 2014): 58–64.
  • August 2011
  • Article

Coming Clean and Cleaning Up: Does Voluntary Self-Reporting Indicate Effective Self-Policing

By: Michael W. Toffel and Jodi L. Short
Regulatory agencies are increasingly establishing voluntary self-reporting programs both as an investigative tool and to encourage regulated firms to commit to policing themselves. We investigate whether voluntary self-reporting can reliably indicate effective... View Details
Keywords: Environmental Sustainability; Governing Rules, Regulations, and Reforms; Programs; Governance Compliance; Corporate Disclosure; Law Enforcement
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Toffel, Michael W., and Jodi L. Short. "Coming Clean and Cleaning Up: Does Voluntary Self-Reporting Indicate Effective Self-Policing." Journal of Law & Economics 54, no. 3 (August 2011): 609–649.
  • 14 Oct 2010
  • Conference Presentation

Coming Clean and Cleaning Up: Does Voluntary Self-Reporting Indicate Effective Self-Policing?

By: Michael W. Toffel
Keywords: Governance Compliance
Citation
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Toffel, Michael W. "Coming Clean and Cleaning Up: Does Voluntary Self-Reporting Indicate Effective Self-Policing?" Paper presented at the Workshop for Empirical Research in Operations Management, October 14, 2010.
  • Awards

Robert B. Cialdini Award

By: Max H. Bazerman
Received Honorable Mention for the 2013 Robert B. Cialdini Award from the Society for Personality and Social Psychology for “Signing at the Beginning Makes Ethics Salient and Decreases Dishonest Self-reports in Comparison to Signing at the End” with Lisa Shu, Nina... View Details
  • March 2019
  • Article

Evidence of Upcoding in Pay-for-Performance Programs

By: Hamsa Bastani, Joel Goh and Mohsen Bayati
Recent Medicare legislation seeks to improve patient care quality by financially penalizing providers for hospital-acquired infections (HAIs). However, Medicare cannot directly monitor HAI rates and instead relies on providers accurately self-reporting HAIs in claims... View Details
Keywords: Medical Coding; Health Policy; Healthcare-acquired Conditions; Medicare; Health Care and Treatment; Policy; Performance Improvement; Quality; Measurement and Metrics; Government Legislation
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Bastani, Hamsa, Joel Goh, and Mohsen Bayati. "Evidence of Upcoding in Pay-for-Performance Programs." Management Science 65, no. 3 (March 2019): 1042–1060. (2015 INFORMS Health Applications Society best student (H. Bastani) paper award.)
  • 2025
  • Working Paper

Using Satellites and Phones to Evaluate and Promote Agricultural Technology Adoption: Evidence from Smallholder Farms in India

By: Shawn Cole, Grady Killeen, Tomoko Harigaya and Aparna Krishna
This paper evaluates a low-cost, customized soil nutrient management advisory service in India. As a methodological contribution, we examine whether and in which settings satellite measurements may be effective at estimating both agricultural yields and treatment... View Details
Keywords: Performance Evaluation; Technology Adoption; Measurement and Metrics; Analytics and Data Science; Agriculture and Agribusiness Industry; India
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Cole, Shawn, Grady Killeen, Tomoko Harigaya, and Aparna Krishna. "Using Satellites and Phones to Evaluate and Promote Agricultural Technology Adoption: Evidence from Smallholder Farms in India." Harvard Business School Working Paper, No. 25-035, January 2025.
  • September 2025
  • Article

Using Satellites and Phones to Evaluate and Promote Agricultural Technology Adoption: Evidence from Smallholder Farms in India

By: Shawn Cole, Tomoko Harigaya, Grady Killeen and Aparna Krishna
This paper evaluates a low-cost, customized soil nutrient management advisory service in India. As a methodological contribution, we examine whether and in which settings satellite measurements may be effective at estimating both agricultural yields and treatment... View Details
Keywords: Measurement and Metrics; Mathematical Methods; Analytics and Data Science; Agriculture and Agribusiness Industry; India
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Cole, Shawn, Tomoko Harigaya, Grady Killeen, and Aparna Krishna. "Using Satellites and Phones to Evaluate and Promote Agricultural Technology Adoption: Evidence from Smallholder Farms in India." Journal of Development Economics 176 (September 2025).
  • 02 Jun 2011
  • Research & Ideas

Signing at the Top: The Key to Preventing Tax Fraud?

overstatement of expenses. Obviously, many taxpayers give in to the temptation to cheat on their taxes—in spite of the requirement for them to sign a statement declaring that the information on the form is "true, correct, and complete." As with most View Details
Keywords: by Carmen Nobel; Accounting
  • 2011
  • Working Paper

Memory Lane and Morality: How Childhood Memories Promote Prosocial Behavior

By: Francesca Gino and Sreedhari D. Desai
Four experiments demonstrated that recalling memories from one's own childhood lead people to experience feelings of moral purity and to behave prosocially. In Experiment 1, participants instructed to recall memories from their childhood were more likely to help the... View Details
Keywords: Judgments; Moral Sensibility; Philanthropy and Charitable Giving; Organizational Culture; Behavior; Emotions; Personal Characteristics; Welfare
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Gino, Francesca, and Sreedhari D. Desai. "Memory Lane and Morality: How Childhood Memories Promote Prosocial Behavior." Harvard Business School Working Paper, No. 11-079, February 2011.
  • Article

Moral Dilemmas and Trust in Leaders during a Global Health Crisis

By: Jim A. C. Everett, Clara Colombatto, Edmond Awad, Paulo Boggio, Björn Bos, William J. Brady, Megha Chawla, Vladimir Chituc, Dongil Chung, Moritz A. Drupp, Shristi Goel, Brit Grosskopf, Frederik Hjorth, Alissa Ji, Caleb Kealoha, Judy S. Kim, Yangfei Lin, Yina Ma, Michel André Maréchal, Federico Mancinelli, Christoph Mathys, Asmus L. Olsen, Graeme Pearce, Annayah M. B. Prosser, Niv Reggev, Nicholas Sabin, Julien Senn, Yeon Soon Shin, Walter Sinnott-Armstrong, Hallgeir Sjåstad, Madelijn Strick, Sunhae Sul, Lars Tummers, Monique Turner, Hongbo Yu, Yoonseo Zoh and Molly J. Crockett
Trust in leaders is central to citizen compliance with public policies. One potential determinant of trust is how leaders resolve conflicts between utilitarian and non-utilitarian ethical principles in moral dilemmas. Past research suggests that utilitarian responses... View Details
Keywords: COVID-19 Pandemic; Impartial Beneficence; Utilitarian Responses; Trust; Ethics; Public Opinion; Leadership Style
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Everett, Jim A. C., Clara Colombatto, Edmond Awad, Paulo Boggio, Björn Bos, William J. Brady, Megha Chawla, Vladimir Chituc, Dongil Chung, Moritz A. Drupp, Shristi Goel, Brit Grosskopf, Frederik Hjorth, Alissa Ji, Caleb Kealoha, Judy S. Kim, Yangfei Lin, Yina Ma, Michel André Maréchal, Federico Mancinelli, Christoph Mathys, Asmus L. Olsen, Graeme Pearce, Annayah M. B. Prosser, Niv Reggev, Nicholas Sabin, Julien Senn, Yeon Soon Shin, Walter Sinnott-Armstrong, Hallgeir Sjåstad, Madelijn Strick, Sunhae Sul, Lars Tummers, Monique Turner, Hongbo Yu, Yoonseo Zoh, and Molly J. Crockett. "Moral Dilemmas and Trust in Leaders during a Global Health Crisis." Nature Human Behaviour 5, no. 8 (August 2021): 1074–1088.
  • Article

Signing at the Beginning vs at the End Does Not Decrease Dishonesty

By: Ariella S. Kristal, A.V. Whillans, Max Bazerman, Francesca Gino, Lisa Shu, Nina Mazar and Dan Ariely
Honest reporting is essential for society to function well. However, people frequently lie when asked to provide information, such as misrepresenting their income to save money on taxes. A landmark finding published in PNAS (Shu, Mazar, Gino, Ariely, and Bazerman,... View Details
Keywords: Morality; Nudge; Policy-making; Replication; Honesty; Moral Sensibility; Behavior; Policy
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Kristal, Ariella S., A.V. Whillans, Max Bazerman, Francesca Gino, Lisa Shu, Nina Mazar, and Dan Ariely. "Signing at the Beginning vs at the End Does Not Decrease Dishonesty." Proceedings of the National Academy of Sciences 117, no. 13 (March 31, 2020): 7103–7107.
  • Article

Memory Lane and Morality: How Childhood Memories Promote Prosocial Behavior

By: F. Gino and S. Desai
Four experiments demonstrated that recalling memories from one's own childhood lead people to experience feelings of moral purity and to behave prosocially. In Experiment 1, participants instructed to recall memories from their childhood were more likely to help the... View Details
Keywords: Moral Sensibility; Behavior; Research; Emotions; Relationships; Judgments
Citation
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Gino, F., and S. Desai. "Memory Lane and Morality: How Childhood Memories Promote Prosocial Behavior." Journal of Personality and Social Psychology 102, no. 4 (April 2012): 743–758.
  • 07 Sep 2012
  • News

Something for the weekend

  • 07 Oct 2019
  • News

In praise of dissenters

  • 30 Jun 2015
  • First Look

First Look: June 30, 2015

https://www.hbs.edu/faculty/Pages/item.aspx?num=46138 Forthcoming Accounting Review An Analysis of Self-reported Anticorruption Efforts By: Healy, Paul M., and George Serafeim Abstract—We use Transparency International's ratings of View Details
Keywords: Carmen Nobel

    Causes and Consequences of Firm Disclosures of Anticorruption Efforts

    Multinationals frequently operate in locations where laws against corruption are not widely enforced. We examine ratings of self-reported anticorruption efforts for 480 multinationals to better understand what factors underlie their efforts and their performance... View Details
    • Forthcoming
    • Article

    Is Hybrid Work the Best of Both Worlds? Evidence from a Field Experiment

    By: Prithwiraj Choudhury, Tarun Khanna, Christos A. Makridis and Kyle Schirmann
    This paper reports causal evidence on how the extent of hybrid work—the number of days worked from home relative to days worked from office—affects employee attitudes and performance. Workers who spent around two days in the office each week on average self-reported... View Details
    Keywords: Attitudes; Performance Consistency; Employees; Work-Life Balance
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    Choudhury, Prithwiraj, Tarun Khanna, Christos A. Makridis, and Kyle Schirmann. "Is Hybrid Work the Best of Both Worlds? Evidence from a Field Experiment." Review of Economics and Statistics (forthcoming). (Pre-published online February 9, 2024.)
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