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- All HBS Web (62)
- Faculty Publications (27)
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- All HBS Web (62)
- Faculty Publications (27)
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- Research Summary
Effective Capital Market Communications
Hutton's most recent research and cases examine how managers enhance the credibility and effectiveness of their financial reports and voluntary disclosures. Her most recent working paper, "Effective Voluntary Disclosure" (co-authored with Greg Miller, HBS, and Douglas...
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- 2003
- Article
Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns
By: Michael B. Clement, Richard Frankel and Jeffrey Miller
In this study we examine the association among confirming management forecasts, stock prices, and analyst expectations. Confirming management forecasts are voluntary disclosures by management that corroborate existing market expectations about future earnings. This...
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Clement, Michael B., Richard Frankel, and Jeffrey Miller. "Confirming Management Earnings Forecasts, Earnings Uncertainty, and Stock Returns." Journal of Accounting Research 41, no. 4 (2003): 653–679.
- July 2007
- Article
Earnings Announcement Premia and Limits to Arbitrage
By: Daniel Cohen, Aiyesha Dey, Thomas Lys and Shyam Sunder
We examine the factors underlying the presence of earnings announcement premia. We find that the premia persist beyond the sample period examined in prior studies (ending in 1988), although they decline in magnitude after 1988. Further, premia are lower on the expected...
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Cohen, Daniel, Aiyesha Dey, Thomas Lys, and Shyam Sunder. "Earnings Announcement Premia and Limits to Arbitrage." Journal of Accounting & Economics 43, nos. 2-3 (July 2007): 153–180.
- 03 Sep 2014
- Working Paper Summaries
Supply Chain Screening Without Certification: The Critical Role of Stakeholder Pressure
- Article
Meaning and Momentum in the Integrated Reporting Movement
By: Robert G. Eccles, Michael P. Krzus and Sydney Ribot
In this summary of their recently published book, the authors provide an update of the state of the integrated reporting (or ) movement, whose aim is to persuade companies to provide fuller disclosure of material nonfinancial (or "ESG") factors and how they are...
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Eccles, Robert G., Michael P. Krzus, and Sydney Ribot. "Meaning and Momentum in the Integrated Reporting Movement." Journal of Applied Corporate Finance 27, no. 2 (Spring 2015): 8–17.
- 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...
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- 13 Oct 2006
- Working Paper Summaries
Coerced Confessions: Self-Policing in the Shadow of the Regulator
Keywords:
by Jodi L. Short & Michael W. Toffel
- 06 Nov 2012
- First Look
First Look: November 6
dishonesty as morally acceptable and thus feel less guilty about benefiting from cheating. We discuss the implications of these results for collaborations in the social realm. License to Cheat: Voluntary Regulation and Ethical Behavior...
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Sean Silverthorne
- 20 Nov 2012
- First Look
First Look: November 20
their increased tendency to behave fairly. Read the paper: http://www.people.hbs.edu/mnorton/shaw et al.pdf Robust Enforcement Should Complement Voluntary Regulation Authors:Jodi L. Short and Michael W. Toffel Publication:Georgetown...
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Sean Silverthorne
- 10 Jun 2008
- First Look
First Look: June 10, 2008
benefit allied politicians. Download the paper: http://www.hbs.edu/research/pdf/08-100.pdf Coming Clean and Cleaning Up: Is Voluntary Disclosure a Signal of Effective Self-Policing? Authors:Michael W. Toffel...
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Martha Lagace
- Article
The Causes and Consequences of Industry Self-Policing
By: Jodi L. Short and Michael W. Toffel
Innovative regulatory programs are encouraging firms to police their own regulatory compliance and voluntarily disclose, or "confess," the violations they find. Despite the "win-win" rhetoric surrounding these government voluntary programs, it is not clear why...
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Short, Jodi L., and Michael W. Toffel. "The Causes and Consequences of Industry Self-Policing." Yale Economic Review 4, no. 2 (Summer 2008).
- 16 Jun 2015
- First Look
First Look: June 16, 2015
Publications June 2015 Review of Accounting Studies Speaking of the Short-Term: Disclosure Horizon and Managerial Myopia By: Brochet, Francois, Maria Loumioti, and George Serafeim Abstract—We study conference calls as a View Details
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Sean Silverthorne
- 01 Oct 2001
- Research & Ideas
How To Make Restructuring Work for Your Company
had taken insufficient measures before that to address its long-standing financial problems. Some research suggests that voluntary or preemptive restructuring can generate more value than restructuring done under the imminent threat of...
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by Stuart C. Gilson
- 12 Dec 2017
- First Look
New Research and Ideas, December 12, 2017
controls for sustainability performance ratings, analyst forecasts, insider trading, institutional ownership, earnings quality, and other voluntary disclosure activity. Changes in material sustainability...
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Sean Silverthorne
- 11 Aug 2009
- First Look
First Look: August 11, 2009
contemporary regulatory designs, which rely heavily on regulated entities to monitor and assure their own regulatory compliance. We investigate whether self-reporting, or the voluntary disclosure of legal...
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Martha Lagace
- 23 Mar 2010
- First Look
First Look: March 23
Effective self-policing is critical to contemporary regulatory designs that rely heavily on regulated entities to monitor and assure their own regulatory compliance. We investigate whether self-reporting, or the voluntary View Details
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Martha Lagace
- 19 May 2014
- Research & Ideas
Why Companies Should Compete for Your Privacy
process for consumers to inform online services that they do not wish their activities to be tracked, yet compliance is voluntary and major industry players have not adhered to the initiative or dropped out over time. Online services...
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- 16 Sep 2008
- First Look
First Look: September 16, 2008
http://www.hbs.edu/research/pdf/07-099.pdf Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry Authors:Karl A. Muller, III, Edward J. Riedl, and Thorsten...
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- 15 Mar 2016
- First Look
March 15, 2016
Abstract—Transparency advocates argue that disclosure of oil and gas company payments to host governments for natural resources is a public good, helping to reduce corruption and increase accountability in resource rich countries. Yet we...
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- 14 Jan 2008
- Research & Ideas
Mapping Polluters, Encouraging Protectors
alternatives to regulation—one of which is the voluntary disclosure of information. That is perhaps the critical issue, I think, for environmental performance. "We needed a way of getting information...
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