Browsing HBS Scholarly Articles by Keyword "corporate disclosure"
Now showing items 1-6 of 6
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Accounting for Crises
(American Economic Association, 2014)We provide among the first empirical evidence consistent with recent macro global-game crisis models, which show that the precision of public signals can coordinate crises (e.g., Angeletos and Werning, 2006; Morris and ... -
Corporate Social Responsibility Reporting in China: Symbol or Substance?
(INFORMS, 2014)This study focuses on how and why firms strategically respond to government signals regarding appropriate corporate activity. We integrate institutional theory and research on corporate political strategy to develop a ... -
Disclosure Practices of Foreign Companies Interacting with U.S. Markets
(2004)We analyze the disclosure practices of companies as a function of their interaction with the U.S. markets for a group of 794 firms from 24 countries in Asia-Pacific and Europe. Our analysis uses the Transparency and ... -
Non-audit services and financial reporting quality: evidence from 1978 to 1980
(2013)We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Using this earlier setting, ... -
Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing
(INFORMS, 2016)Under increased pressure to report environmental impacts, some firms selectively disclose relatively benign impacts, creating an impression of transparency while masking their true performance. We identify key company- and ... -
The Transparency Paradox: A Role for Privacy in Organizational Learning and Operational Control
(SAGE Publications, 2012)Using data from embedded participant-observers and a field experiment at the second largest mobile phone factory in the world, located in China, I theorize and test the implications of transparent organizational design on ...