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- Faculty Publications (247)
- 27 Sep 2007
- Conference Presentation
Shamed and Able: How Firms Respond to Information Disclosure
- July 2007
- Article
Earnings Announcement Premia and Limits to Arbitrage
By: Daniel Cohen, Aiyesha Dey, Thomas Lys and Shyam Sunder
We examine the factors underlying the presence of earnings announcement premia. We find that the premia persist beyond the sample period examined in prior studies (ending in 1988), although they decline in magnitude after 1988. Further, premia are lower on the expected...
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Cohen, Daniel, Aiyesha Dey, Thomas Lys, and Shyam Sunder. "Earnings Announcement Premia and Limits to Arbitrage." Journal of Accounting & Economics 43, nos. 2-3 (July 2007): 153–180.
- August 2006 (Revised August 2007)
- Case
Revenue Recognition Problems in the Communications Equipment Industry
By: Paul M. Healy and Arjuna J Costa
Designed to explore recognition issues in the context of a potential market downturn. In late 2000, Lucent Technologies reports multiple revisions to its recent financial results due to revenue recognition problems, leading to a dramatic decline in its stock price....
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Keywords:
Corporate Disclosure;
Revenue Recognition;
Policy;
Supply and Industry;
Performance;
Communications Industry
Healy, Paul M., and Arjuna J Costa. "Revenue Recognition Problems in the Communications Equipment Industry." Harvard Business School Case 107-025, August 2006. (Revised August 2007.)
- July 2006 (Revised March 2008)
- Case
Changan Automobile Co., Ltd.
By: Dennis Campbell and Donglin Xia
Chairman Yin Jiaxu must communicate that the company's extraordinary reported performance in 2002 reflects Changan's unique strategy within the competitive dynamics of China's automobile industry. Changan's 2002 annual report demonstrated an extraordinary level of...
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Keywords:
Financial Reporting;
Ethics;
Corporate Disclosure;
Media;
Business and Shareholder Relations;
Auto Industry;
China
Campbell, Dennis, and Donglin Xia. "Changan Automobile Co., Ltd." Harvard Business School Case 107-006, July 2006. (Revised March 2008.)
- Article
Policy Implications of Weak Patent Rights
By: James J. Anton, Hillary Greene and Dennis Yao
Patents vary substantially in the degree of protection provided against unauthorized imitation. In this chapter we explore a range of work addressing the economic and policy implications of "weak" patents—patents that have a significant probability of being overturned...
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Keywords:
Patents;
Motivation and Incentives;
Entrepreneurship;
Competition;
Policy;
Innovation and Invention;
Rights;
Monopoly;
Business Startups
Anton, James J., Hillary Greene, and Dennis Yao. "Policy Implications of Weak Patent Rights." Innovation Policy and the Economy 6 (2006): 1–26. (Harvard users click here for full text.)
- November 29, 2005
- Comment
Transparency Needed in Berkeley Lab Nanotechnology
Argues that the Lawrence Berkeley National Laboratory should be significantly more transparent about the health and environmental issues associated with its new nanotechnology facility.
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Toffel, Michael W. "Transparency Needed in Berkeley Lab Nanotechnology." Berkeley Daily Planet (November 29, 2005).
- November 2005 (Revised July 2009)
- Case
Cutter & Buck (A)
By: William A. Sahlman and Victoria Winston
Only three short months into her new position as CEO of publicly traded golf apparel manufacturer Cutter & Buck, Fran Conley discovers accounting irregularities that call into question the reliability of this company's financial statements. Working closely with her...
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Keywords:
Financial Statements;
Crime and Corruption;
Corporate Disclosure;
Governing and Advisory Boards;
Lawsuits and Litigation;
Organizational Change and Adaptation;
Going Public
Sahlman, William A., and Victoria Winston. "Cutter & Buck (A)." Harvard Business School Case 806-028, November 2005. (Revised July 2009.)
- September 2005 (Revised January 2006)
- Case
Restating Revenues and Earnings at INVESTools, Inc. (A)
By: Michael D. Kimbrough and F. Warren McFarlan
Relates the events leading up to the announcement in February 2005 that INVESTools, a Utah-based provider of investor education services, would be restating prior-year financial statements due to inappropriate revenue recognition.
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Keywords:
Accounting;
Accounting Audits;
Financial Statements;
Capital Markets;
Currency Exchange Rate;
Corporate Disclosure;
Financial Services Industry;
Education Industry;
Utah
Kimbrough, Michael D., and F. Warren McFarlan. "Restating Revenues and Earnings at INVESTools, Inc. (A)." Harvard Business School Case 106-009, September 2005. (Revised January 2006.)
- July 2005
- Case
Leading Anadarko
By: Nitin Nohria, Krishna G. Palepu and David Lane
Describes the challenges facing Jim Hackett, the newly appointed CEO of Anadarko Petroleum, an independent oil and gas exploration company. In addition to strategic and organizational issues, Hackett must address concerns about proper disclosure of the company's oil...
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Keywords:
Management Teams;
Strategy;
Organizations;
Corporate Disclosure;
Problems and Challenges;
Mining Industry;
Energy Industry
Nohria, Nitin, Krishna G. Palepu, and David Lane. "Leading Anadarko." Harvard Business School Case 406-014, July 2005.
- November 2004 (Revised February 2009)
- Case
Salomon Brothers (A)
By: Lynn S. Paine
Describes Salomon Brothers' recovery from the August 1991 Treasury auction scandal. Details the impact of the firm's disclosure of bidding improprieties and describes how the new management team, led by Warren Buffett and Deryck Maughan, guided the company through the...
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Keywords:
Crime and Corruption;
Ethics;
Leadership;
Crisis Management;
Reputation;
Financial Services Industry
Paine, Lynn S. "Salomon Brothers (A)." Harvard Business School Case 305-019, November 2004. (Revised February 2009.)
- October 2004 (Revised March 2006)
- Background Note
Learning from Scandals: Responsibility of Professional Organizations
By: Ashish Nanda
This case comments on the responsibility of professional organizations to respond openly to public accusations of wrongdoing by its members. It briefly relates the circumstances of the sexual abuse scandal in the Boston archdiocese of the Roman Catholic Church and the...
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Nanda, Ashish. "Learning from Scandals: Responsibility of Professional Organizations." Harvard Business School Background Note 905-037, October 2004. (Revised March 2006.)
- May 2004
- Article
Disclosure Practices of Foreign Companies Interacting with U.S. Markets
We analyze the disclosure practices of companies as a function of their interaction with the U.S. markets for a group of 794 firms from 24 countries in Asia-Pacific and Europe. Our analysis uses the Transparency and Disclosure scores developed recently by Standard &...
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Keywords:
Management Practices and Processes;
Markets;
Investment;
Size;
Performance;
Cross-Cultural and Cross-Border Issues;
Corporate Governance;
Corporate Disclosure;
Trade;
United States;
Asia;
Europe
Khanna, Tarun, Krishna G. Palepu, and Suraj Srinivasan. "Disclosure Practices of Foreign Companies Interacting with U.S. Markets." Journal of Accounting Research 42, no. 2 (May 2004).
- Article
Little Patents and Big Secrets: Managing Intellectual Property
By: James J. Anton and Dennis A. Yao
Exploitation of an innovation commonly requires some disclosure of enabling knowledge (e.g., to obtain a patent or induce complementary investment). When property rights offer only limited protection, the value of the disclosure is offset by the increased threat of...
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Keywords:
Patents;
Management;
Innovation and Invention;
Knowledge;
Rights;
Value;
Information;
Corporate Disclosure
Anton, James J., and Dennis A. Yao. "Little Patents and Big Secrets: Managing Intellectual Property." RAND Journal of Economics 35, no. 1 (Spring 2004): 1–22. (Harvard users click here for full text.)
- March 2004 (Revised April 2005)
- Case
International Rivers Network and the Bujagali Dam Project (A)
By: Benjamin C. Esty and Aldo Sesia
In the summer of 2002, the International Rivers Network (IRN), an environmental NGO located in Berkeley, California, was engaged in what appeared to be the last hours of a three year campaign to stop a $582 million dam and hydropower project at Bujagali Falls in...
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Keywords:
Ethics;
Corporate Disclosure;
Project Finance;
Investment;
Environmental Sustainability;
Projects;
Developing Countries and Economies;
Energy Industry;
Uganda
Esty, Benjamin C., and Aldo Sesia. "International Rivers Network and the Bujagali Dam Project (A)." Harvard Business School Case 204-083, March 2004. (Revised April 2005.)
- January 2004
- Case
Bob Holgrom and the Buyout of the Carlson Division
By: Thomas R. Piper
The head of the Carlson Division stands to benefit substantially in financial terms if a private equity firm wins the bid for the division. The division is in the early stages of a performance turnaround, with only three quarters of profit improvement and no audited...
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Keywords:
Private Equity;
Leveraged Buyouts;
Corporate Disclosure;
Ethics;
Financial Reporting;
Laws and Statutes;
Performance Improvement
Piper, Thomas R. "Bob Holgrom and the Buyout of the Carlson Division." Harvard Business School Case 304-083, January 2004.
- January 2004 (Revised September 2004)
- Background Note
Confidentiality in Settlement Negotiations: Ethics & Law
By: Michael A. Wheeler, Dana Nelson and Gillian Morris
Legal policy has a long history of protecting confidentiality of negotiations that are designed to produce settlement. However, within the past several decades there has been a significant push toward openness. Compelling arguments support confidentiality: It helps...
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Keywords:
Ethics;
Lawsuits and Litigation;
Attorney and Client Relationships;
Policy;
Corporate Disclosure;
Negotiation
Wheeler, Michael A., Dana Nelson, and Gillian Morris. "Confidentiality in Settlement Negotiations: Ethics & Law." Harvard Business School Background Note 904-057, January 2004. (Revised September 2004.)
- summer 2003
- Article
Patents, Invalidity, and the Strategic Transmission of Enabling Information
By: James J. Anton and Dennis A. Yao
The patent system encourages innovation and knowledge disclosure by providing exclusivity to inventors. Exclusivity is limited, however, because a substantial fraction of patents have some probability of being ruled invalid when challenged in court. The possibility of...
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Keywords:
System;
Innovation and Invention;
Knowledge Dissemination;
Courts and Trials;
Competition;
Patents;
Corporate Disclosure
Anton, James J., and Dennis A. Yao. "Patents, Invalidity, and the Strategic Transmission of Enabling Information." Journal of Economics & Management Strategy 12, no. 2 (summer 2003): 151–178. (Harvard users click here for full text.)
- 2003
- Working Paper
Disclosure Practices of Foreign Companies Interacting with U.S. Markets
By: Tarun Khanna, Krishna G. Palepu and Suraj Srinivasan
- January 2003
- Article
Dyadic Processes of Disclosure and Reciprocity in Bargaining with Communication
By: Kathleen L. McGinn, Leigh Thompson and Max H. Bazerman
McGinn, Kathleen L., Leigh Thompson, and Max H. Bazerman. "Dyadic Processes of Disclosure and Reciprocity in Bargaining with Communication." Journal of Behavioral Decision Making 16, no. 1 (January 2003): 17–34.
- July 2002
- Article
The Sale of Ideas: Strategic Disclosure, Property Rights, and Contracting
By: James J. Anton and Dennis A. Yao
Ideas are difficult to sell when buyers cannot assess an idea's value before it is revealed and sellers cannot protect a revealed idea. These problems exist in a variety of intellectual property sales ranging from pure ideas to poorly protected inventions and reflect...
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Anton, James J., and Dennis A. Yao. "The Sale of Ideas: Strategic Disclosure, Property Rights, and Contracting." Review of Economic Studies 69, no. 3 (July 2002): 513–531. (Harvard users click here for full text.)