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Show Results For
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All HBS Web
(784)
- News (61)
- Research (630)
- Events (2)
- Multimedia (3)
- Faculty Publications (405)
Shirley Lu
Shirley Lu is an assistant professor in the Accounting and Management Unit. She teaches the Financial Reporting and Control course in the MBA required curriculum.
Professor Lu conducts research in the area of Corporate Social Responsibility (CSR) disclosure,... View Details
- 2023
- Working Paper
Toward Decision-Useful Carbon Information
By: Gunther Glenk
Companies are increasingly viewed as crucial drivers for timely decarbonization. Current accounting practices for greenhouse gas (GHG) emissions, however, often leave corporate carbon disclosures and abatement obscured. Here I introduce a taxonomy for assuring the...
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Keywords:
Carbon Emissions;
Decarbonization;
Carbon Accounting;
Net-zero Emissions;
Greenhouse Gas Emissions;
Environment;
Environmental Impact;
Management;
Sustainable Cities;
Corporate Disclosure;
Environmental Accounting;
Environmental Management;
Climate Change;
Accounting Industry;
Consulting Industry;
Energy Industry;
Auto Industry;
Construction Industry;
Transportation Industry;
Financial Services Industry;
Green Technology Industry;
Industrial Products Industry;
Information Technology Industry;
Manufacturing Industry;
Public Administration Industry;
Steel Industry;
Utilities Industry;
Europe;
North America;
South America;
Africa;
Asia
Glenk, Gunther. "Toward Decision-Useful Carbon Information." Harvard Business School Working Paper, No. 24-026, September 2023. (TRR 266 Accounting for Transparency Working Paper Series, No. 121, May 2023.)
- Article
Managing the Narrative: Investor Relations Officers and Their Interactions with Sell-Side Analysts and Institutional Investors
By: Lawrence D. Brown, Andrew C. Call, Michael B. Clement and Nathan Y. Sharp
Investor relations officers (IROs) play a central role in corporate communications with Wall Street. We survey 610 IROs at U.S. public companies and conduct 14 follow-up interviews to deepen our understanding of the role of IROs in corporate disclosure events. Three...
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Brown, Lawrence D., Andrew C. Call, Michael B. Clement, and Nathan Y. Sharp. "Managing the Narrative: Investor Relations Officers and Their Interactions with Sell-Side Analysts and Institutional Investors." Journal of Accounting & Economics 67, no. 1 (February 2019): 58–79.
- February 2008
- Article
Attracting Skeptical Buyers: Negotiating for Intellectual Property Rights
By: James J. Anton and Dennis A. Yao
Expropriable disclosures of knowledge to prospective buyers may be necessary to facilitate the sale of intellectual property (IP). In principle, confidentiality agreements can protect disclosures by granting the seller rights to sue for unauthorized use. In practice,...
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Keywords:
Corporate Disclosure;
Intellectual Property;
Knowledge Sharing;
Lawsuits and Litigation;
Rights;
Agreements and Arrangements;
Competition
Anton, James J., and Dennis A. Yao. "Attracting Skeptical Buyers: Negotiating for Intellectual Property Rights." International Economic Review 49, no. 1 (February 2008): 319–348. (Harvard users click here for full text.)
- February 2004 (Revised July 2004)
- Background Note
Retiree Benefit Note Analysis
By: David F. Hawkins
Walks the reader through the retiree benefit note disclosures required by SFAS 132, which were revised in 2003.
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Hawkins, David F. "Retiree Benefit Note Analysis." Harvard Business School Background Note 104-065, February 2004. (Revised July 2004.)
- winter 1988
- Article
Management Buyouts and Managerial Efforts
By: Robert F. Bruner and Lynn S. Paine
Management buyouts, which have played an important role in the recent wave of corporate restructurings, have been criticized from several directions. This article addresses the problems created by management's conflict of interest. As members of the buyout team,...
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Bruner, Robert F., and Lynn S. Paine. "Management Buyouts and Managerial Efforts." California Management Review 30, no. 2 (winter 1988): 89–106.
- Article
Four Things No One Will Tell You About ESG Data
By: Sakis Kotsantonis and George Serafeim
As the ESG finance field and the use of ESG data in investment decision-making continue to grow, the authors seek to shed light on several important aspects of ESG measurement and data. This article is intended to provide a useful guide for the rapidly rising number of...
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Keywords:
ESG;
ESG (Environmental, Social, Governance) Performance;
ESG Reporting;
Data Analytics;
Sustainability;
Sustainability Reporting;
CSR;
Transparency;
Investment Management;
Socially Responsible Investing;
Sustainable Finance;
Sustainable Development;
Inclusion;
Inclusive Growth;
Corporate Social Responsibility and Impact;
Corporate Accountability;
Investment;
Management;
Climate Change;
Corporate Governance;
Diversity;
Integrated Corporate Reporting
Kotsantonis, Sakis, and George Serafeim. "Four Things No One Will Tell You About ESG Data." Journal of Applied Corporate Finance 31, no. 2 (Spring 2019): 50–58.
- June 2009 (Revised June 2009)
- Case
iPremier (A): Denial of Service Attack (Graphic Novel Version)
By: Richard Nolan, Robert D. Austin and Michael Parent
Describes an IT security crisis, and raises issues of risk management, preparation for crisis, management of crises, computer security, and public disclosure of security risks.
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Nolan, Richard, Robert D. Austin, and Michael Parent. "iPremier (A): Denial of Service Attack (Graphic Novel Version)." Harvard Business School Case 609-092, June 2009. (Revised June 2009.)
- 01 Jan 2014
- News
Competing with Privacy
- Research Summary
Managing Financial Reporting and the Effect on Firms' Costs of Capital
Amy P. Hutton's research investigates the impact of capital market forces and firm contracts on financial reporting and disclosure policies. Specifically, her research examines how managers use financial reporting to convey a firm's strategy, and the effect of...
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- June 2009 (Revised June 2009)
- Supplement
iPremier (C): Denial of Service Attack (Graphic Novel Version)
By: Robert D. Austin, Richard Nolan and Michael Parent
Describes an IT security crisis, and raises issues of risk management, preparation for crisis, management of crises, computer security, and public disclosure of security risks.
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Keywords:
Safety;
Risk Management;
Information Technology;
Crisis Management;
Information Technology Industry
Austin, Robert D., Richard Nolan, and Michael Parent. "iPremier (C): Denial of Service Attack (Graphic Novel Version)." Harvard Business School Supplement 609-094, June 2009. (Revised June 2009.)
- June 2009 (Revised June 2009)
- Supplement
iPremier (B): Denial of Service Attack (Graphic Novel Version)
By: Richard Nolan, Robert D. Austin and Michael Parent
Describes an IT security crisis, and raises issues of risk management, preparation for crisis, management of crises, computer security, and public disclosure of security risks.
View Details
Keywords:
Safety;
Risk Management;
Information Technology;
Crisis Management;
Information Technology Industry
Nolan, Richard, Robert D. Austin, and Michael Parent. "iPremier (B): Denial of Service Attack (Graphic Novel Version)." Harvard Business School Supplement 609-093, June 2009. (Revised June 2009.)
- Article
Value of New Performance Information in Healthcare: Evidence from Japan
By: Susanna Gallani, Takehisa Kajiwara and Ranjani Krishnan
Mandatory measurement and disclosure of outcome measures are commonly used policy tools in
healthcare. The effectiveness of such disclosures relies on the extent to which the new information produced by the mandatory system is internalized by the healthcare...
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Keywords:
Value Of Information;
Feedback;
Patient Satisfaction;
Healthcare;
Health Care and Treatment;
Satisfaction;
Information;
Measurement and Metrics;
Performance Improvement
Gallani, Susanna, Takehisa Kajiwara, and Ranjani Krishnan. "Value of New Performance Information in Healthcare: Evidence from Japan." International Journal of Health Economics and Management 20, no. 4 (December 2020): 319–357.
- 09 Jan 2006
- What Do You Think?
Should More Transparency Extend to Education for Management?
Summing Up Questions concerning grade disclosure, voluntary or not, elicited a great deal of response from those readers exposed to every facet of the issue. Opinion on the immediate issue of disclosure was evenly divided. But a third...
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- January 2011 (Revised July 2011)
- Case
Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)
By: David F. Hawkins
The IASB and FASB propose new contingency loss recognition, measurement, and disclosure rules (A case). The B and C cases apply these proposals to British Petroleum's Mexican Gulf oil spill and Union Carbide's Bhophal gas discharge.
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Keywords:
Financial Reporting;
International Accounting;
Trade;
International Finance;
Standards;
Strength and Weakness;
Natural Disasters;
Crisis Management;
Governance Controls;
Governing Rules, Regulations, and Reforms;
Energy Industry;
India
Hawkins, David F. "Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)." Harvard Business School Case 111-062, January 2011. (Revised July 2011.)
- April 22, 2021
- Article
Shareholders Are Pressing for Climate Risk Disclosures. That's Good for Everyone
By: Caroline Flammer, Michael W. Toffel and Kala Viswanathan
Does shareholder activism induce firms to voluntarily disclose climate change risks? And how do markets respond to these disclosures? New research finds that the extent of climate-risk disclosure increases by approximately 4.6% for each environment-related proposal...
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Keywords:
Reporting;
Transparency;
Activism;
Shareholder Activism;
Shareholder Engagement;
Climate Change;
Corporate Disclosure;
Investment Activism;
Business and Shareholder Relations
Flammer, Caroline, Michael W. Toffel, and Kala Viswanathan. "Shareholders Are Pressing for Climate Risk Disclosures. That's Good for Everyone." Harvard Business Review Digital Articles (April 22, 2021).
- 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.
- 02 Oct 2015
- Working Paper Summaries
Is Mandatory Nonfinancial Performance Measurement Beneficial?
- 2022
- Working Paper
ESG Performance and Voluntary ESG Disclosure: Mind the (Gender Pay) Gap
By: June Huang and Shirley Lu
We study if firms with better ESG performance are more likely to provide voluntary ESG disclosure, an assumption embedded in many ESG ratings. We focus on gender diversity and proxy for performance using a firm's gender pay gap ("GPG") disclosed under a UK disclosure...
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Huang, June, and Shirley Lu. "ESG Performance and Voluntary ESG Disclosure: Mind the (Gender Pay) Gap." SSRN Working Paper Series, No. 3708257, May 2022.
- 09 May 2016
- Working Paper Summaries