Filter Results
:
(157)
Show Results For
- All HBS Web (286)
- Faculty Publications (80)
Show Results For
- All HBS Web (286)
- Faculty Publications (80)
Page 1 of
157
Results
→
Sort by
- August 2017
- Article
Is the SEC Captured? Evidence from Comment-Letter Reviews
By: Jonas Heese, Mozaffar Khan and Karthik Ramanna
SEC oversight of publicly listed firms ranges from comment letter (CL) reviews of firms’ reporting compliance to pursuing enforcement actions against violators. Prior literature finds that firm political connections (PC) negatively predict enforcement actions,...
View Details
Keywords:
Comment Letters;
Political Connections;
Regulatory Capture;
SEC Enforcement;
Government Administration;
Business and Government Relations;
Government and Politics
Heese, Jonas, Mozaffar Khan, and Karthik Ramanna. "Is the SEC Captured? Evidence from Comment-Letter Reviews." Journal of Accounting & Economics 64, no. 1 (August 2017). (Revised June 2017.)
- Summer 2019
- Article
The Political Influence of Voters' Interests on SEC Enforcement
By: Jonas Heese
I examine whether political influence as a response to voters’ interest in employment levels is reflected in the enforcement actions of the Securities and Exchange Commission (SEC). I find that large employers are less likely to experience SEC enforcement actions....
View Details
Keywords:
SEC Enforcement;
Government Preferences;
Voters' Interests;
Political Influence;
Employment;
Public Opinion;
Government Administration;
Governance Compliance;
Political Elections
Heese, Jonas. "The Political Influence of Voters' Interests on SEC Enforcement." Contemporary Accounting Research 36, no. 2 (Summer 2019): 869–903.
- September 2019
- Article
The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews
By: Miguel Duro, Jonas Heese and Gaizka Ormazabal
This paper studies the effect of the public disclosure of the Securities and Exchange Commission (SEC) comment-letter reviews (CLs) on firms’ financial reporting. We exploit a major change in the SEC’s disclosure policy: in 2004, the SEC decided to make its CLs...
View Details
Keywords:
Disclosure;
SEC Comment-Letter Reviews;
Public Enforcement;
Governance;
Information Publishing;
Policy;
Financial Reporting;
Capital Markets;
Organizational Change and Adaptation
Duro, Miguel, Jonas Heese, and Gaizka Ormazabal. "The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews." Review of Accounting Studies 24, no. 3 (September 2019): 780–823.
- 2018
- Working Paper
It is Easy to be Brave From a Safe Distance: Proximity to the SEC and Insider Trading
By: Trung Nguyen and Quoc H. Nguyen
We use hand-collected data from SEC’s litigation releases for insider trading violations to examine the effect of geographic distance on its enforcement activities and insider trading activities. First, we find that the SEC is more likely to investigate companies that...
View Details
Keywords:
SEC;
Enforcement;
Financial Misconduct;
Insider Trading;
Geographic Proximity;
Governance Compliance;
Law Enforcement;
Geographic Location;
Finance;
Crime and Corruption
Nguyen, Trung, and Quoc H. Nguyen. "It is Easy to be Brave From a Safe Distance: Proximity to the SEC and Insider Trading." Working Paper.
- 10 Feb 2015
- Working Paper Summaries
Government Preferences and SEC Enforcement
Keywords:
by Jonas Heese
- February 24, 2022
- Article
Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC
By: Regina E. Herzlinger and Richard Boxer
During the initial phases of the COVID-19 pandemic, many U.S. hospitals could not provide enough beds to meet demand. Solving the problem of inadequate capacity is of utmost importance in the “new normal,” which requires recognizing the ongoing need for hospital-based...
View Details
Keywords:
COVID;
COVID-19 Pandemic;
Hospital Capacity;
SEC Regulation;
Health Pandemics;
Crisis Management;
Performance Capacity;
Planning
Herzlinger, Regina E., and Richard Boxer. "Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC." Harvard Business School Working Knowledge (February 24, 2022).
- 05 May 2003
- Research & Ideas
SEC Commissioner Sees “Healing and Reform”
Despite the wrongdoings that have convulsed corporate America in recent months, SEC Commissioner Harvey J. Goldschmid believes that the business world is on the mend. "I have a very optimistic view," he said. "Out of...
View Details
Keywords:
by Catherine Walsh
- Article
Employment Conditions and SEC Enforcement
By: Jonas Heese
Heese, Jonas. "Employment Conditions and SEC Enforcement." Review of Financial Regulation Studies, no. 15 (Summer 2015): 7–8.
- 26 Apr 2017
- Working Paper Summaries
Is the SEC Captured? Evidence from Comment-Letter Reviews
- Article
Government Preferences and SEC Enforcement.
By: Jonas Heese
Heese, Jonas. "Government Preferences and SEC Enforcement." Harvard Law School Forum on Corporate Governance (June 29, 2015).
- 03 Sep 2020
- Op-Ed
Why American Health Care Needs Its Own SEC
Commission. Why health care needs an SEC equivalent For more than eight decades, the SEC has brought transparency to the financial system, policing the market to ensure robust disclosure that complies with...
View Details
- 2015
- Working Paper
Politically Connected Firms and SEC Comment Letters
By: Jonas Heese, Mozaffar Khan and Karthik Ramanna
- 24 Feb 2022
- Op-Ed
Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC
institutions within individual and community networks. But they have not done so to date. Enter the SEC One novel way to assure that independent hospitals create network plans is to harness a new accounting standard, as specified by the...
View Details
- August 2003
- Case
SEC Proposal for Nomination of Directors by Shareholders
By: Jay W. Lorsch and Ashley Robertson
Describes the U.S. Securities and Exchange Commission's 2003 proposal to allow shareholders to nominate a "short slate" of directors for the board of listed companies. Includes comment letters for and against the proposal.
View Details
Lorsch, Jay W., and Ashley Robertson. "SEC Proposal for Nomination of Directors by Shareholders." Harvard Business School Case 404-048, August 2003.
- August 20, 2020
- Editorial
The U.S. Needs an SEC for Its Health Care System
Herzlinger, Regina E. "The U.S. Needs an SEC for Its Health Care System." Bloomberg Opinion (August 20, 2020).
- April 17, 2023
- Article
Crypto-Influencers Give Poor Investment Advice—and the SEC Is Taking Notice
By: Joseph Pacelli
Keywords:
Cryptocurrency;
Power and Influence;
Investment;
Governing Rules, Regulations, and Reforms;
Investment Return;
Consumer Behavior
Pacelli, Joseph. "Crypto-Influencers Give Poor Investment Advice—and the SEC Is Taking Notice." Promarket (April 17, 2023).
- April 17, 2001
- Article
SEC 2000 10-K Accounting Deficiency Review Step-Up and Focus Highlighted
By: David F. Hawkins
Hawkins, David F. "SEC 2000 10-K Accounting Deficiency Review Step-Up and Focus Highlighted." Accounting Bulletin, no. 97 (April 17, 2001).