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All HBS Web
(461)
- News (34)
- Research (368)
- Events (1)
- Multimedia (2)
- Faculty Publications (178)
- 26 Jul 2011
- First Look
First Look: July 26
this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is consistent with better audit quality from knowledge spillovers due to...
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Sean Silverthorne
- 10 Jun 2008
- First Look
First Look: June 10, 2008
Working PapersAccounting Information as Political Currency Authors:Karthik Ramanna and Sugata Roychowdhury Abstract We test whether accounting can be used as political currency. Our setting is the US congressional election of 2004,...
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Martha Lagace
- 2010
- Working Paper
Advertising Disclosures: Measuring Labeling Alternatives in Internet Search Engines
By: Benjamin Edelman and Duncan S. Gilchrist
In an online experiment, we measure users' interactions with search engines, both in standard configurations and in modified versions with clearer labels identifying search engine advertisements. In particular, for a random subset of users, we change "Sponsored links"...
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Keywords:
Online Advertising;
Interactive Communication;
Corporate Disclosure;
Labels;
Marketing Strategy;
Consumer Behavior;
Internet;
Search Technology
Edelman, Benjamin, and Duncan S. Gilchrist. "Advertising Disclosures: Measuring Labeling Alternatives in Internet Search Engines." Harvard Business School Working Paper, No. 11-048, November 2010. (Revised January 2011, January 2012.)
- 12 Apr 2010
- Research & Ideas
One Report: Better Strategy through Integrated Reporting
How can managers better identify, describe, and confront the issues of environmental and social sustainability that their companies increasingly encounter? One answer is One Report, a method of integrating information about financial and...
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by Martha Lagace
- 01 Sep 2015
- First Look
First Look -- September 1, 2015
Mandatory Nonfinancial Performance Measurement Beneficial? By: Gallani, Susanna, Takehisa Kajiwara, and Ranjani Krishnan Abstract—We use value of information theory and examine the effect of regulation requiring mandatory measurement and...
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Sean Silverthorne
- 03 Jan 2017
- First Look
January 3, 2017
Transparency with Costly Information Processing By: Di Maggio, Marco, and Marco Pagano Abstract—We study a model where some investors (“hedgers”) are bad at information processing, while others...
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Carmen Nobel
- Web
Privacy - HBS Working Knowledge
a legitimate need to know the information. Harvard Business School also reserves the right to disclose this information under special circumstances, including disclosures required by law, court order or...
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- 15 Aug 2006
- First Look
First Look: August 15, 2006
institutions that accompany it (e.g., financial disclosure rules, investor protections, etc.) allows corporations to rely less on connections to banks. There are two specific hypotheses tested in this work. First, given the development of...
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Sean Silverthorne
- 30 Oct 2018
- First Look
New Research and Ideas, October 30, 2018
information. We implement an experiment where senders are required to report their private information truthfully but can choose how complex to make their reports. We find that senders use complex disclosure...
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Dina Gerdeman
- 15 Jan 2013
- First Look
First Look: January 15
Much of the success of microfinance has been attributed to attempts to overcome the challenges of information asymmetries in uncollateralized lending. However, very little is known about the optimal contract structure of these loans, and...
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Sean Silverthorne
- 01 Sep 2010
- News
Reinventing the Annual Report
combining the financial and CSR/sustainability reports into something I call “One Report,” which provides the essential information on a company’s financial, environmental, social, and governance performance and shows the relationships...
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Robert G. Eccles
- 03 Dec 2008
- What Do You Think?
Can Housing and Credit be “Nudged” Back to Health?
(in the absence of action) that do not penalize individuals, limiting choices to those that are more comprehensible, taxing detrimental choices, and providing full disclosure to better inform...
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by Jim Heskett
- 01 Aug 2016
- Research & Ideas
Retail Execs Underplay Current Performance to Investors--but Why?
determine whether firms followed what they call the “timely disclosure hypothesis,” the idea that managers accurately release their private post-quarter information at announcement time. What they found...
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- 01 Feb 2001
- News
The Third Force: Indispensable to Society, Nonprofits Should Redirect Oversight Efforts
it is very difficult to point to a foundation and say that it has uniquely accomplished a similarly important goal." Herzlinger blamed these problems on the absence of a framework for full analysis of performance and poor disclosure of...
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Keywords:
Health, Social Assistance
- 01 Jun 2003
- News
Up Against The Firewall
to law enforcement? How much disclosure is legally required, and how much is appropriate ethically? How will disclosure affect the company’s stock price and prospects for attracting future business? For any...
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- 05 Jun 2018
- First Look
New Research and Ideas, June 5, 2018
help consumers and make markets more efficient. Yet, the effectiveness of disclosure policies can be undermined if firms strategically make unfavorable information unnecessarily complicated to understand. To...
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Dina Gerdeman
- 13 May 2002
- Op-Ed
A Cure for Enron-Style Audit Failures
efficient and cheaper methods that undermine quality audits. The audit committee must have the leadership, independence and information to oversee the auditors and their relationship with the management.— Jay Lorsch This race for...
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- 03 Sep 2020
- Op-Ed
Why American Health Care Needs Its Own SEC
Employers, insurers, taxpayers, and individual consumers pay widely varying prices for treatments, medical technology, and for digital information of fluctuating quality. One patient may receive a small charge for a treatment, while...
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- Fast Answer
Identifiers Available by Database
style="font-family:Calibri,sans-serif">Compact Disclosure View Details
- 24 Sep 2019
- Research & Ideas
Do National Security Secrets Hold Back National Innovation?
discovered that this compulsory secrecy program was in place during the war, and after the war it transitioned to a peacetime policy that persists to this day,” Gross says. “Everybody in the system benefits from being able to access View Details
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by Kristen Senz