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All HBS Web
(467)
- News (34)
- Research (367)
- Events (1)
- Multimedia (2)
- Faculty Publications (179)
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- 26 Jan 2016
- First Look
January 26, 2016
Accounting Review The Capital Market Consequences of Language Barriers in the Conference Calls of Non-U.S. Firms By: Brochet, Francois, Patricia L. Naranjo, and Gwen Yu Abstract—We examine how language barriers affect the capital market reaction to View Details
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Sean Silverthorne
- 09 Jan 2007
- First Look
First Look: January 9, 2007
standard. We also develop and test two extensions of the earlier model: the presence of provisions mandating royalty-free licensing is negatively associated with disclosure requirements, and when there are only a limited number of SSOs,...
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Martha Lagace
- 17 Mar 2015
- First Look
First Look: March 17
Although work in an area where there was not much regulatory or legislative guidance assuaged the Disclosure Committee's fears of accidentally violating regulations or taking on extra liability by reporting on non-financial View Details
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Sean Silverthorne
- 28 Aug 2012
- First Look
First Look: August 28
likely attributable to improvements in comparability (i.e., better precision of across-firm information) than to changes in information quality specific to the firm (i.e., core information quality). If IFRS...
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Sean Silverthorne
- 08 Dec 2015
- First Look
December 8, 2015
Regulate Companies like Airbnb and Uber? By: Edelman, Benjamin G., and Damien Geradin Abstract—New software platforms use modern information technology, including full-featured web sites and mobile apps, to allow service providers and...
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Sean Silverthorne