Harvard Corporate Governance

AUGUST 13, 2024

This post is based on their recent article published in the Journal of Financial Economics. Introduction Publicly traded firms face pressure from equity market investors with short investment horizons. This forces companies to make decisions that favor immediate gains over long-term value creation.

Finance 273

Finance Equity Marketability 273

Harvard Corporate Governance

JULY 10, 2023

This post is based on their recent article , forthcoming in the Journal of Corporation Law, and is part of the Delaware law series ; links to other posts in the series are available here. In our forthcoming article, “Out with Fiduciary Out?” Horowitz & Co. and a Ph.D. candidate at Bar-Ilan University.

225

225

Harvard Corporate Governance

DECEMBER 14, 2023

This post is based on his recent article that was published in the Yale Journal on Regulation. Posted by Nathan Atkinson (University of Wisconsin), on Thursday, December 14, 2023 Editor's Note: Nathan Atkinson is Assistant Professor at the University of Wisconsin Law School.

Compliance 274

Compliance 274

Harvard Corporate Governance

APRIL 19, 2023

This post is based on their article , forthcoming in the Stanford Law Review. Six decades ago, Nobel economist Kenneth Arrow wrote a seminal article justifying various “nonmarket social institutions” that shielded health services from normal market conditions. Fuse Brown is the Catherine S.

Equity 247

Equity Marketability 247

Harvard Corporate Governance

APRIL 8, 2024

This post is based on his article forthcoming in the University of Chicago Law Review. In a recent article , I develop an answer to that question that is different from saying that duties are owed merely to shareholders or to stakeholders. Gubler (Arizona State University), on Monday, April 8, 2024 Editor's Note: Zachary J.

Equity 230

Equity 230

Harvard Corporate Governance

JULY 27, 2022

This post is based on his recent article , published in the Ohio State Law Journal. Posted by Paolo Saguato (George Mason University), on Wednesday, July 27, 2022 Editor's Note: Paolo Saguato is Assistant Professor of Law at George Mason University Antonin Scalia Law School.

Marketability 247

Marketability 247

Harvard Corporate Governance

MAY 8, 2023

This post is based on their recent article , forthcoming in the Washington University Law Review. In our article, Superstar CEOs and Corporate Law (forthcoming in Washington University Law Review), we develop a framework to explore the challenges that superstar CEOs pose for corporate law doctrine and scholarship.

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247

Viking Mergers

APRIL 24, 2023

See this article if you need help with client concentration or need help recognizing the issue. If you think you have a problem in your business or aren’t sure how to address it, review this article to help resolve issues and prevent future problems from arising. The risk is just too high. We’re here to help.

Marketability 244

Marketability Business Valuation Comps Compliance 244

Harvard Corporate Governance

JUNE 1, 2024

This post is based on his recent article forthcoming in the U.C. Posted by Edward Lee (Santa Clara Law), on Saturday, June 1, 2024 Editor's Note: Edward Lee is a Professor of Law at the Santa Clara University School of Law, starting in August 2024. Davis Law Review.

272

272

Harvard Corporate Governance

MAY 24, 2024

This post is based on their recent article published in The Accounting Review. Regulators worldwide are responding to increasing demand for gender diversity on corporate boards by experimenting with policy interventions intended to increase female representation among board directors.

Firm Value 217

Firm Value Technology 217

Harvard Corporate Governance

APRIL 24, 2024

This post is based on his article forthcoming in the Wake Forest Law Review. Posted by Samuel Buell (Duke University School of Law), on Wednesday, April 24, 2024 Editor's Note: Samuel Bell is Bernard M. Fishman Distinguished Professor of Law at the Duke University School of Law.

231

231

Harvard Corporate Governance

JUNE 22, 2023

This post based on an article forthcoming in the Journal of Financial Economics. In the article titled, When and How Are Rule 10b5-1 Plans Used for Insider Stock Sales? Fich is Professor of Finance at Drexel University LeBow College of Business, Robert Parrino is Professor of Finance at the University of Texas at Austin, and Anh L.

Finance 265

Finance 265

Harvard Corporate Governance

FEBRUARY 20, 2023

This post is based on an article forthcoming in the Annual Review of Financial Economics. The review article, IPOs and SPACs: Recent Developments , forthcoming in the Annual Review of Financial Economics , examines recent developments in the IPO market.

Finance 235

Finance Banking Marketability 235

IVSC

SEPTEMBER 29, 2022

This article series looks to contribute to realigning accounting and reporting standards with the value creation and preservation strategies utilised in modern business models.

Intangible Assets 259

Intangible Assets Business Valuation 259

Harvard Corporate Governance

NOVEMBER 13, 2023

Normal 0 false false false EN-US X-NONE AR-SA In 2021, Professor Larry Hamermesh and former Court of Chancery and Delaware Supreme Court judges Leo Strine and Jack Jacobs (together, the “ MatchMakers ”) wrote an article titled Optimizing the World’s Leading Corporate Law: A 20-Year Retrospective and Look Ahead (hereinafter “ Optimizing ”). [1]

230

230

Harvard Corporate Governance

JULY 6, 2023

This post based on their article forthcoming in the Yale Journal on Regulation. In a new Article (forthcoming in Yale Journal on Regulation), we examine the understudied role of these outside compliance advisors and make the following three contributions. Compliance has become a critical corporate governance issue. more…)

Compliance 220

Compliance 220

Harvard Corporate Governance

AUGUST 30, 2023

My new draft article, available here , provides securities attorneys a guide for working with forensic accountants to develop defensible disgorgement calculations as they negotiate with the SEC and as they litigate on behalf of clients. This shifts billions in settlement negotiations.

Finance 203

Finance 203

Harvard Corporate Governance

MAY 23, 2022

This post is based on their forthcoming article. In a forthcoming article, Will Corporations Deliver Value to All Stakeholders? , Related research from the Program on Corporate Governance includes The Illusory Promise of Stakeholder Governance by Lucian A. Which hypothesis best explains the BRT Statement?

Finance 260

Finance 260

Harvard Corporate Governance

SEPTEMBER 11, 2023

This post is based on an article forthcoming in the Journal of Accounting & Economics. Pierce (Georgia State University), on Monday, September 11, 2023 Editor's Note: Andrew T. Pierce is an Assistant Professor of Accounting at Georgia State University.

Marketability 209

Marketability 209

Harvard Corporate Governance

MAY 30, 2023

This post is based on their article forthcoming in the Review of Financial Studies. In the Review of Financial Studies article titled “ Disloyal managers and shareholders’ wealth ,” we examine the impact of these waiver laws on corporate innovation and growth strategies at public traded firms.

Finance 241

Finance 241

Harvard Corporate Governance

OCTOBER 16, 2023

In a forthcoming article , I argue that important social implications of dual-class stock overflow the boundaries of the firm—in brief, that the structure generates the potential for significant benefits and costs for society. However, the focus of these agency costs critiques is on the dual-class structure’s effects inside the firm.

Equity 225

Equity Technology Marketability 225

Harvard Corporate Governance

JUNE 24, 2022

The authors have also written short editorials for The New York Times, The Washington Post, Fortune, amongst others; each of which were the most-read articles in their respective outlets for at least 36 hours upon publication. more…).

360

360

Harvard Corporate Governance

OCTOBER 25, 2023

A 2017 Iowa Law Review article, “Campaign Finance Reform Without Law,” spotlighted how companies increasingly were adopting political disclosure and accountability policies to better manage their spending. Companies today accept that political spending poses serious risks.

Finance 210

Finance 210

Harvard Corporate Governance

OCTOBER 18, 2023

This post is based on an article forthcoming in Review of Finance by Professor Huang, Benedikt Franke, Reeyarn Zhiyang Li, and Hui Wang. In a forthcoming article at the Review of Finance, we exploit the variations in securities law precedents across the U.S. In the U.S.,

Finance 210

Finance Technology 210

Harvard Corporate Governance

MAY 4, 2022

This post is based on a Ceres/Semler Brossy client memo and article in Corporate Board Member by Mr. Rothstein, Ms. Tay, Melissa Paschall at Ceres, and Kathryn Neel and Blair Jones at Semler Brossy LLC. Related research from the Program on Corporate Governance includes The Illusory Promise of Stakeholder Governance by Lucian A.

Equity 321

Equity 321

Harvard Corporate Governance

JULY 30, 2024

In this article, we formulate our key challenge and argument of what measurement and valuation of corporate impacts means for the research and practice of corporate governance. At the same time, impact valuation significantly matured in the last two decades from an economic policy analysis tool to a method of accounting for corporate impacts.

Finance 274

Finance Compliance 274

Harvard Corporate Governance

JULY 29, 2024

A New York Times article from December 2020 noted that 25% of global IPO proceeds in 2020 were raised by SPACs, easily an all-time high, with nearly 250 newly formed SPACs going public that year. [3] 3] It got even better in 2021.

Marketability 251

Marketability Corporate Finance Finance Equity 251

Harvard Corporate Governance

AUGUST 8, 2024

This post is based on their recent article forthcoming in the Yale Law Journal. Collins Professor of Law at Harvard Law School, and Elisabeth de Fontenay is Karl W. Leo Distinguished Professor of Law at Duke University. trillion in 2023.

Marketability 236

Marketability Corporate Finance Equity Finance 236

Harvard Corporate Governance

NOVEMBER 2, 2023

This post is based on her article forthcoming in the Columbia Business Law Review. Posted by Amanda Rose (Vanderbilt Law School), on Thursday, November 2, 2023 Editor's Note: Amanda M. Rose is Professor of Law at Vanderbilt University Law.

208

208

Harvard Corporate Governance

DECEMBER 13, 2023

In a new article posted on SSRN and forthcoming in the Journal of Corporation Law , I address what I take to be a minor intellectual scandal. (discussed on the Forum here ) by Lucian A. Bebchuk, Kobi Kastiel, and Roberto Tallarita.

Corporate Finance 208

Corporate Finance Finance 208

Harvard Corporate Governance

NOVEMBER 24, 2023

The analysis is based on recently filed proxy statements and complemented by the review of organizational documents (including articles of incorporation, bylaws, corporate governance principles, board committee charters, and other corporate policies made available in the Investor Relations section of companies’ websites).

Equity 322

Equity 322

Harvard Corporate Governance

MARCH 13, 2024

This post is based on an article forthcoming in the Journal of Applied Corporate Finance by John Graham , Professor Grennan, Campbell R. Harvey , and Shivaram Rajgopal.

Intangible Assets 207

Intangible Assets Corporate Finance Finance Firm Value 207

Harvard Corporate Governance

AUGUST 16, 2023

This post is based on their recent article , forthcoming in T he Business Lawyer. This Article addresses this task in three areas, relying partly on a methodology for assessing a person’s overall economic motivation flowing from the person’s financial stakes in or directly relating to the corporation. Coates, IV.

Banking 187

Banking Finance 187

Harvard Corporate Governance

AUGUST 14, 2024

This post is based on a recent article forthcoming in the Review of Finance by Professor Sautner, Professor Alexandre Garel , Professor Arthur Romec , and Professor Alexander F. Biodiversity Loss and its Consequences Biodiversity, the variety of living organisms in all habitats, is deteriorating at an unprecedented and alarming rate.

Finance 225

Finance Banking Marketability 225

Viking Mergers

FEBRUARY 28, 2022

Even if selling is not in the near future for you, take some time to review the following articles about what goes into a business valuation and how today’s accounting practices can impact tomorrow’s valuation. Related Articles. Year-End Tax Planning for Business Owners: Are You Undermining Your Goals?

Business Valuation 237

Business Valuation 237

Harvard Corporate Governance

APRIL 11, 2024

This post is based on their article forthcoming in the Review of Finance. Wagner (University of Zurich), on Thursday, April 11, 2024 Editor's Note: Marco Ceccarelli is an Assistant Professor at Vrije Universiteit, Stefano Ramelli is an Assistant Professor at the University of St. Gallen, and Alexander F.

Finance 217

Finance 217

Harvard Corporate Governance

SEPTEMBER 30, 2024

This article considers the sustainability performance of the Magnificent 7 compared with the remaining equities in the STOXX USA 500. The article examines six ESG and climate metrics and considers aggregate performance as well as the dispersion in the data. stocks have been a major focus of investor attention.

Specific Risk 157

Specific Risk Equity 157