Harvard Business Review: New Research Debunks a Common Criticism of Pay Transparency

Lisa LaViers, assistant professor of accounting, contributed an article to Harvard Business Review with co-authors Mary Ellen Carter, Jason Sandvik and Da Xu highlighting their research on the positive effects of SEC-mandated pay transparency disclosures.

Instead of maintaining an old-fashioned approach to pay, where secrecy reigns, managers should develop pay transparency policies that fit the information environment of their workforce. In doing so, employees can base their ideas about fair pay on accurate information from their managers, instead of relying on gossip and online rumors. Our research indicates that knowing the truth might make employees happier.

To read the article in its entirety, visit HBR.org:

https://hbr.org/2025/08/new-research-debunks-a-common-criticism-of-pay-transparency