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All HBS Web
(116,180)
- Faculty Publications (37,347)
- March 2024
- Article
Do Safety Management System Standards Indicate Safer Operations? Evidence from the OHSAS 18001 Occupational Health and Safety Standard
By: Kala Viswanathan, Matthew S. Johnson and Michael W. Toffel
Problem definition: Given the enormous disruptions and costs of occupational injuries, companies and buyers are increasingly looking to voluntary occupational health and safety standards to improve worker safety. Yet because these standards only require...
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Keywords:
Occupational Health;
Occupational Safety;
Program Evaluation;
Safety Performance;
Injuries;
OHSAS 18001;
ISO 45001;
Working Conditions;
Safety;
Standards
Viswanathan, Kala, Matthew S. Johnson, and Michael W. Toffel. "Do Safety Management System Standards Indicate Safer Operations? Evidence from the OHSAS 18001 Occupational Health and Safety Standard." Art. 106383. Safety Science 171 (March 2024).
- March 2024
- Supplement
ELCA's Series A Cap Table Exercise (Instructor Version)
By: Raymond Kluender and Anke Becker
In ELCA, the company must decide between two term sheets: one put forth by STV and one put forth by ESV.
This exercise is an analysis of the implications of these two term sheets on the ownership structure and the payouts of common and preferred... View Details
This exercise is an analysis of the implications of these two term sheets on the ownership structure and the payouts of common and preferred... View Details
- March 2024
- Supplement
ELCA's Series A Cap Table Exercise (Student Version)
By: Raymond Kluender, Anke Becker and Johnson Elugbadebo
In ELCA, the company must decide between two term sheets: one put forth by STV and one put forth by ESV.
This exercise is an analysis of the implications of these two term sheets on the ownership structure and the payouts of common and preferred... View Details
This exercise is an analysis of the implications of these two term sheets on the ownership structure and the payouts of common and preferred... View Details
- March 2024
- Article
Establishing the Foundation for Carbon Trading Markets
By: Robert S. Kaplan, Karthik Ramanna and Marc Roston
Poor measurement practices and inadequate controls have led to extensive trading of carbon offset instruments that do not materially reduce the supply of atmospheric GHG. We introduce five carbon offset accounting principles, built from fundamental financial-accounting...
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Keywords:
Carbon Offsetting;
Accounting;
Carbon Accounting;
E-liabilities;
Measurement;
Trading;
Environmental Accounting;
Environmental Sustainability
Kaplan, Robert S., Karthik Ramanna, and Marc Roston. "Establishing the Foundation for Carbon Trading Markets." Accountability in a Sustainable World Quarterly 2, no. 2 (March 2024): 48–57.
- 2024
- Working Paper
Exports in Disguise: Trade Re-Routing During the U.S.-China Trade War
By: Ebehi Iyoha, Edmund J. Malesky, Jaya Y. Wen, Sung-Ju Wu and Bo Feng
Origin-specific tariffs are a common policy tool; however, critics claim that such tariffs are often circumvented by rerouting goods through intermediary countries. This study examines whether rerouting increased due to the 2018-2019 U.S.–China trade war via Vietnam....
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Iyoha, Ebehi, Edmund J. Malesky, Jaya Y. Wen, Sung-Ju Wu, and Bo Feng. "Exports in Disguise: Trade Re-Routing During the U.S.-China Trade War." Harvard Business School Working Paper, No. 24-072, May 2024.
- March 2024
- Article
Flight to Safety: How Economic Downturns Affect Talent Flows to Startups
By: Shai Bernstein, Richard Townsend and Ting Xu
Using proprietary data from AngelList Talent, we study how individuals’ job search and application behavior changed during the COVID-19 downturn. We find that job seekers shifted their searches toward more established firms and away from early-stage startups, even...
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Bernstein, Shai, Richard Townsend, and Ting Xu. "Flight to Safety: How Economic Downturns Affect Talent Flows to Startups." Review of Financial Studies 37, no. 3 (March 2024): 837–881.
- March–April 2024
- Article
How Companies Should Weigh in on a Controversy: A Better Approach to Stakeholder Management
By: David M. Bersoff, Sandra J. Sucher and Peter Tufano
Executives need guidance about managing their organizations’ engagement with societal issues—including hot-button topics such as gender, climate, and racial discrimination. Success in this realm does not mean avoiding public controversy or achieving unanimous support...
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Keywords:
Values and Beliefs;
Social Issues;
Business and Stakeholder Relations;
Judgments;
Management Practices and Processes
Bersoff, David M., Sandra J. Sucher, and Peter Tufano. "How Companies Should Weigh in on a Controversy: A Better Approach to Stakeholder Management." Harvard Business Review 102, no. 2 (March–April 2024): 108–119.
- March 2024
- Article
How Foes Become Allies: The Shifting Role of Business in Climate Politics
By: Irja Vormedal and Jonas Meckling
Firms often oppose costly public policy reforms—but under what conditions may they
come to support such reforms? Previous scholarship has taken a predominantly static
approach to the analysis of business positions. Here, we advance a dynamic theory of
change in...
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Vormedal, Irja, and Jonas Meckling. "How Foes Become Allies: The Shifting Role of Business in Climate Politics." Policy Sciences 57, no. 1 (March 2024): 101–124.
- March 2024
- Article
Human Capital Affects Religious Identity: Causal Evidence from Kenya
By: Livia Alfonsi, Michal Bauer, Julie Chytilová and Edward Miguel
We study how human capital and economic conditions causally affect the choice of religious denomination. We utilize a longitudinal dataset monitoring the religious history of more than 5,000 Kenyans over 20 years, in tandem with a randomized experiment (deworming) that...
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Alfonsi, Livia, Michal Bauer, Julie Chytilová, and Edward Miguel. "Human Capital Affects Religious Identity: Causal Evidence from Kenya." Art. 103215. Journal of Development Economics 167 (March 2024).
- March 2024
- Article
Investigation of Divergent Thinking among Surgeons and Surgeon Trainees in Canada (IDEAS): A Mixed-methods Study
By: Alex Thabane, Tyler McKechnie, Vikram Arora, Goran Calic, Jason W Busse, Ranil Sonnadara and Mohit Bhandari
Objective: To assess the creative potential of surgeons and surgeon trainees, as measured by divergent thinking. The secondary objectives were to identify factors associated with divergent thinking, assess confidence in creative problem-solving and the perceived effect...
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Thabane, Alex, Tyler McKechnie, Vikram Arora, Goran Calic, Jason W Busse, Ranil Sonnadara, and Mohit Bhandari. "Investigation of Divergent Thinking among Surgeons and Surgeon Trainees in Canada (IDEAS): A Mixed-methods Study." BMJ Open 14, no. 3 (March 2024).
- March 2024
- Case
KFC: A U.S.-Based Franchised Brand Responds to the Russian Invasion of Ukraine
By: Michael S. Kaufman and Abi Chen
- March 2024
- Article
Medicare Price Negotiation and Pharmaceutical Innovation Following the Inflation Reduction Act
By: Matthew Vogel, Pragya Kakani, Amitabh Chandra and Rena M. Conti
The Inflation Reduction Act (IRA) requires Medicare to negotiate lower prices for some medicines with high Medicare spending. Using historical data from public and proprietary sources to apply the IRA's negotiation criteria retrospectively, we identify all drugs that...
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Keywords:
Policy;
Government Legislation;
Health Care and Treatment;
Negotiation;
Price;
Pharmaceutical Industry
Vogel, Matthew, Pragya Kakani, Amitabh Chandra, and Rena M. Conti. "Medicare Price Negotiation and Pharmaceutical Innovation Following the Inflation Reduction Act." Nature Biotechnology 42, no. 3 (March 2024): 406–412.
- March 2024
- Case
Mending Meta: Content Curation, Misinformation, and Platform Governance
By: David B. Yoffie and Sarah von Bargen
- March 2024
- Module Note
Navigating the Future: Managing Financial Forecasts
By: Mark Egan
This module note guides instructors on delivering a course module that focuses on understanding, developing, and using financial forecasts from a chief financial officer’s (CFO) perspective. The cases in the module equip students with an understanding of the techniques...
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Keywords:
CFO;
Forecasting;
Corporate Finance;
Forecasting and Prediction;
Financial Management;
Revenue;
United States
Egan, Mark. "Navigating the Future: Managing Financial Forecasts." Harvard Business School Module Note 224-075, March 2024.
- Working Paper
Non-Binary Gender Economics
By: Katherine B. Coffman, Lucas C. Coffman and Keith Marzilli Ericson
Economics research has largely overlooked non-binary individuals. We aim to jump-start the literature by providing data on several economically-important beliefs and preferences. Among many results, non-binary individuals report more gender-based discrimination and...
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Coffman, Katherine B., Lucas C. Coffman, and Keith Marzilli Ericson. "Non-Binary Gender Economics." NBER Working Paper Series, No. 32222, March 2024.
- March 2024
- Teaching Note
Safecast: Bootstrapping Human Capital to Big Data
By: Ethan Bernstein
Teaching Note for HBS Case No. 419-033.
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- March 2024
- Article
The Asymmetric Mispricing Information in Analysts’ Target Prices
By: Jeremiah Green, John R. M. Hand and Anywhere Sikochi
We study the mispricing information present in the target prices of U.S. and international analysts. We hypothesize that asymmetry in the value-relevance of the information that managers supply to analysts, combined with asymmetry in the incentives facing analysts to...
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Keywords:
Analysts;
Target Prices;
Mispricing;
Cost Of Equity;
Valuation;
Price;
Cost;
Analysis;
Theory
Green, Jeremiah, John R. M. Hand, and Anywhere Sikochi. "The Asymmetric Mispricing Information in Analysts’ Target Prices." Review of Accounting Studies 29, no. 1 (March 2024): 889–915.
- 2024
- Report
The Economic Benefits of a Public Sector Nano, Micro, Small and Medium Enterprise (nMSME) Grading Agency: Evidence from Nigeria
By: Saveshen Pillay, Zaakirah Ismail, Anywhere Sikochi and Charles Odii
This is a summary of our working paper exploring the possibility of creating a public sector small and medium enterprise (SME) grading system in Emerging Markets. Using research and insights from ongoing work with the Nigerian government, the first country in Africa to...
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Pillay, Saveshen, Zaakirah Ismail, Anywhere Sikochi, and Charles Odii. "The Economic Benefits of a Public Sector Nano, Micro, Small and Medium Enterprise (nMSME) Grading Agency: Evidence from Nigeria." Report, March 2024.
- March 2024
- Article
The Political Effects of Immigration: Culture or Economics?
By: Alberto Alesina and Marco Tabellini
We review the growing literature on the political economy of immigration. First, we discuss the effects of immigration on a wide range of political and social outcomes. The existing evidence suggests that immigrants often, but not always, trigger backlash, increasing...
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Keywords:
Political Backlash;
Cultural Beliefs;
Immigration;
Political Elections;
Outcome or Result;
Social Issues;
Perception
Alesina, Alberto, and Marco Tabellini. "The Political Effects of Immigration: Culture or Economics?" Journal of Economic Literature 62, no. 1 (March 2024): 5–46.