Why did regulation, corporate governance, and fear of repetitional harm fail to prevent the Boeing 737 Max debacle from happening? A new paper explores...
Prior to the outbreak of Covid-19, corporate leaders pledged to look after all stakeholders, not just deliver value to shareholders. Did they live up...
The so-called “opportunity theory” suggests that women are statistically underrepresented in white-collar offenses because they are underrepresented in higher corporate echelons. A forthcoming paper...
According to a theory that is gaining support among academics and practitioners, we should expect index fund managers to undertake the role of “climate...
A provision within the Biden administration’s Build Back Better bill that assesses a minimum tax on certain companies based on their income reported to...
Robert Kaplan and Karthik Ramanna propose a new approach for verifiable accounting on indirect corporate emissions that would apply to all corporations, increase incentives...
In 2010, as the world was reeling from the global financial crisis, the body that determines generally accepted accounting principles for listed corporations in...
The 2019 Business Roundtable statement was a welcome break from the position that the nation’s top corporate CEOs took in 1997, when the BRT pledged...