Browsing HBS Scholarly Articles by Author "Khan, Mozaffar"

Now showing items 1-3 of 3

    • Corporate Sustainability: First Evidence on Materiality 

      Khan, Mozaffar Nayim; Serafeim, Georgios; Yoon, Aaron (2015-04-06)
      An increasing number of companies make sustainability investments, and an increasing number of investors integrate sustainability performance data in their capital allocation decisions. To date however, the prior academic ...

    • Institutional Ownership and Corporate Tax Avoidance: New Evidence 

      Khan, Mozaffar; Srinivasan, Suraj; Tan, Liang (2017-02-07)
      We provide new evidence on the agency theory of corporate tax avoidance (Slemrod, 2004; Crocker and Slemrod, 2005; Chen and Chu, 2005) by showing that increases in institutional ownership are associated with increases in ...

    • Is the SEC captured? Evidence from comment-letter reviews 

      Heese, Jonas; Khan, Mozaffar; Ramanna, Karthik (2017-06-28)
      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) ...