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- Faculty Publications (92)
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- 08 Nov 2016
- First Look
November 8, 2016
diversified business groups in contemporary developed economies of Western Europe, North America, and Oceania. It aims to come up with a new theoretical understanding of diversified business groups and other comparable models of corporate...
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Sean Silverthorne
- 2010
- Chapter
The Many Faces of Nonprofit Accountability
By: Alnoor Ebrahim
Calls for greater accountability are not new. Leaders of organizations, be they nonprofit, business, or government, face a constant stream of demands from various constituents demanding accountable behavior. But what does it mean to be accountable? By and large,...
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Keywords:
Crime and Corruption;
Corporate Accountability;
Governing Rules, Regulations, and Reforms;
Taxation;
Leadership;
Management;
Nonprofit Organizations;
Behavior;
Trust
Ebrahim, Alnoor. "The Many Faces of Nonprofit Accountability." Chap. 4 in The Jossey-Bass Handbook of Nonprofit Leadership and Management. 3rd ed. Edited by David O. Renz, 110–121. San Francisco: Jossey-Bass, 2010.
- Article
Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK
By: Joanne Horton and George Serafeim
We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents required by International Financial Reporting Standards (IFRS) 1 (2005). We find significant negative abnormal returns for firms reporting...
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Keywords:
Valuation;
Markets;
Information;
International Finance;
Earnings Management;
Stock Shares;
Taxation;
Goodwill Accounting;
Price;
Financial Reporting;
Standards;
Corporate Disclosure;
United Kingdom
Horton, Joanne, and George Serafeim. "Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK." Review of Accounting Studies 15, no. 4 (December 2010).
- 30 Jan 2018
- First Look
January 30, 2018
Luck and Support for Classical Benefit-based Taxation By: Weinzierl, Matthew C. Abstract—U.S. survey respondents' views on distributive justice differ in two specific, related ways from what is conventionally assumed in modern optimal tax...
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Sean Silverthorne
- 13 Oct 2015
- First Look
October 13, 2015
Soviet Union fought in the shadow of the capitalist-communist clash. Publisher's link: https://pubwww.hbs.edu/faculty/Pages/item.aspx?num=49811 forthcoming Journal of Public Economics Does Front-Loading Taxation Increase Savings? Evidence...
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- 22 Apr 2014
- First Look
First Look: April 22
empirical evidence is most persuasive in favor of agency considerations. Studies centered on the May 2003 dividend tax cut confirm that differences in the taxation of dividends and capital gains have only a second-order impact on setting...
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Sean Silverthorne
- 17 Jul 2012
- First Look
First Look: July 17
Review 90, nos. 7-8 (July-August 2012) Abstract The article argues that U.S. taxation reform should reduce corporate taxes, incorporate an awareness of the global marketplace, and generate revenue-neutral...
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Sean Silverthorne
- 21 Oct 2014
- First Look
First Look: October 21
cross-sectional empirical evidence is most persuasive in favor of agency considerations. Studies centered on the May 2003 dividend tax cut confirm that differences in the taxation of dividends and capital gains have only a second-order...
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Keywords:
Sean Silverthorne
- 01 Jun 2014
- News
Ready for Takeoff
is now an absolute focal point, meaning that flights typically serving leisure or corporate travelers—the latter accounting for more than 50 percent of current air travel in the country—will be reduced in favor of more site-to-site...
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- 20 Dec 2016
- First Look
December 20, 2016
accounting for more than three quarters of U.S. corporate patents. The rise of import competition from China has represented a major competitive shock to the sector, which in theory could benefit or stifle innovation. In this paper we...
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Keywords:
Carmen Nobel
- Web
Print View - Course Catalog
Entrepreneurial Management Tom Nicholas Spring2025 Q3Q4 3.0 Corporate Finance: Corporate Financial Operations (CFO) Finance C. Fritz Foley Fall2024 Q1Q2 3.0 Corporate...
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