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- 02 Oct 2007
- First Look
First Look: October 2, 2007
Tatiana Sandino Abstract In this paper we examine the economic consequences of over 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004—the first case where the SEC has...
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Martha Lagace
- 19 Jul 2011
- First Look
First Look: July 19
opportunistic traders are local non-senior insiders, who come from geographically concentrated, poorly governed firms. Lastly, opportunistic traders are significantly more likely to have SEC enforcement action taken against them and...
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Sean Silverthorne
- 22 Aug 2007
- Research & Ideas
The Hedge Fund as Activist
activist SEC filings between 1993 and 2006, focusing on instances where the target of the activism is a U.S. firm. In total, our database contains almost 1,000 events. Our main result is that targets of investor activism earn high returns...
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- 07 Dec 2015
- Research & Ideas
The Rise of Personalized Entrepreneurial Finance and Other VC Trends
of time the Securities and Exchange Commission (SEC) has spent trying to write the regulations around it. The SEC wants to encourage individuals to make investment decisions, but they don’t want to open the door for scammers. At the same...
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- 20 Nov 2012
- First Look
First Look: November 20
firm pay, we exploit exogenous increases in access to pay information using the SEC 1992 Proxy Disclosure Rule that differentially affected firms. Based on differences-in-differences models, we find increased PRS and decreased...
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Sean Silverthorne
- 09 Dec 2008
- First Look
First Look: December 9, 2008
2003 and 2004—the first case where the SEC has allowed an accounting matter to be subject to an advisory vote at an annual meeting. We find evidence suggesting that ESO expensing shareholder proposals affected accounting and compensation...
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Martha Lagace
- 25 Oct 2016
- First Look
October 25, 2016
reactions at appointment and loss of fewer subsequent directorships. Nondisclosure of directorships is significantly reduced following changes to SEC rules, with the greatest change being for adverse-event directorships. These findings...
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Sean Silverthorne
- 05 Feb 2008
- First Look
First Look: February 5, 2008
to SEC concerns over pooling misuse. I also find evidence consistent with lobbying support for SFAS 142 increasing in firms' discretion under the standard. Agency theory predicts such unverifiable discretion can be used opportunistically....
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Martha Lagace
- 26 Feb 2013
- First Look
First Look: Feb. 26
113-089 In late 2012, IASB chair Hans Hoogervorst, just over a year into his term, must address several serious geopolitical challenges that can derail IFRS growth. The SEC has issued a report outlining why the U.S. should not adopt IFRS....
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Sean Silverthorne
- 24 Feb 2014
- Research & Ideas
Uncovering Racial Discrimination in the ‘Sharing Economy’
500,000 listings and counting. (By way of comparison, hotel industry giant Marriott offers around 530,000 rooms worldwide.) Airbnb, which has been valued at roughly $2.5 billion, recently closed a $200 million round of financing, according to a February 6 View Details
- 27 Jul 2010
- First Look
First Look: July 27
in their portfolio. Specifically, we look at the abnormal returns on stock trades following loan renegotiations. By collecting SEC filings of loan amendments, we are able to identify institutional investors that had access to private...
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Martha Lagace
- 28 Aug 2012
- First Look
First Look: August 28
Case 312-106 When MF Global failed in October 2011, it was discovered that $1.6 billion of segregated customer assets was missing. Safeguarding these assets was the firm's responsibility, and in the words of one SEC official, its...
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Sean Silverthorne
- 15 Nov 2004
- Research & Ideas
Solving the Health Care Conundrum
of M&A activity must take place; mandatory public reporting must be required documenting experience and outcome information based on defined standards (just as the SEC requires reporting of certain information); and Medicare pricing...
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- 29 Jan 2008
- First Look
First Look: January 29, 2008
loans in their portfolio. Specifically, we look at the abnormal returns on stock trades following loan renegotiations. By collecting SEC filings of loan amendments, we are able to identify institutional investors that had access to...
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Martha Lagace
- 16 Mar 2003
- Research & Ideas
At the Center of Corporate Scandal Where Do We Go From Here?
on how it is implemented—what regulations the SEC develops and how it actually is done—we easily could see a law implemented in a way that will exclude small companies from the public capital markets. Sarbanes-Oxley was drafted with Tyco...
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by Kim B. Clark
- 07 Dec 2010
- First Look
First Look: Dec. 7
financial crisis. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/311044-PDF-ENG Lessons Learned? Brooksley Born & the OTC Derivatives Market (B) Clayton S. Rose and David LaneHarvard Business School Supplement 311-070 This (B) case provides the 2009...
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Sean Silverthorne
- 30 May 2000
- Research & Ideas
Market Makers Bid for Success
business-to-business long-distance networking company within AT&T. She is a real pro. And thank goodness we have her, because I don't know what we'd do without her, with Wall Street and everything from SEC filings to analyst...
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