financial accounting standards - Publications - Faculty & Research

24 Oct 2017
Research & Ideas

Tax Reform is on the Front Burner Again. Here’s Why You Should Care

tax system can help us get there" On a recent and unexpectedly warm day for a New England fall, Harvard Business School Working Knowledge sat down to discuss tax policy in general and reform in particular with Professor Matthew C. Weinzierl and Mihir A. Desai,... View Details

Keywords: by Sean Silverthorne

23 Mar 2015
Research & Ideas

It’s Called ‘Price Coherence,’ and It’s Surprisingly Bad for Consumers

intermediaries for every intermediated transaction with a buyer, and they must cover those fees by raising prices for consumers." Online travel websites charge the airlines around $3 per flight segment, for example—or a total of $12 for a View Details

Keywords: by Carmen Nobel; Retail; Air Transportation; Food & Beverage; Entertainment & Recreation

January 2011 (Revised September 2011)
Case

Caterpillar, Inc. (A)

By: David F. Hawkins

2010 Healthcare Reform Act eliminates Medicare Part D subsidy and Caterpillar recognizes a $100 million change. View Details

Keywords: Information Infrastructure; Governing Rules, Regulations, and Reforms; Employment; Cost vs Benefits; Forecasting and Prediction; Change Management; Asset Management; Financial Strategy; Activity Based Costing and Management; Business or Company Management; Technology Industry; Manufacturing Industry; United States

Citation

Educators

Purchase

21 Aug 2000
Research & Ideas

Faculty Research Looks to Latin America

Does it work? And for firms in countries that pursue that route: How do they make it work? "My research questions include: Were Latin American countries right to avoid share privatizations? What accounts for the apparent success of... View Details

Keywords: by Martha Lagace

26 Oct 2010
First Look

First Look: October 26, 2010

and Erik Hurst Abstract For over three centuries and throughout the globe, people have enthusiastically bought savings products that incorporate lottery elements. In lieu of paying traditional interest to all investors proportional to their balances, these Prize Linked... View Details

Keywords: Sean Silverthorne

24 Apr 2020
Op-Ed

Lessons from the NFL: Virtual Hiring, Leadership, Building Teams and COVID-19

percent of explained variance) accounted for more than three times the variance compared to owners (11.12 percent). Coaches accounted for 29.08 percent of explained variance, and general managers View Details

Keywords: by Sarah Abbott , Boris Groysberg, Tali Groysberg, and Abhijit Naik; Sports

07 Feb 2012
First Look

First Look: February 7

Douglas S. Fearing Publication:Transportation Science (forthcoming) Abstract When air traffic demand is projected to exceed capacity, the FAA implements Traffic Flow Management programs. Independently, these programs maintain a first-scheduled, first-served invariant,... View Details

Keywords: Sean Silverthorne

28 Oct 2014
First Look

First Look: October 28

October 2014 Review of Financial Studies Corporate Investment and Stock Market Listing: A Puzzle? By: Asker, John, Joan Farre-Mensa, and Alexander Ljungqvist Abstract—We investigate whether short-termism distorts the investment decisions... View Details

Keywords: Carmen Nobel

11 Aug 2016
Cold Call Podcast

Why College Rankings Keep Deans Awake at Night

the rating system. He said that federal financial aid should go to those schools that perform the best. The President eventually abandoned the idea after hearing from many college presidents that there is simply no way to reliably rate... View Details

Keywords: Re: William C. Kirby; Education

24 Jun 2002
Research & Ideas

Building ’Brandtopias’—How Top Brands Tap into Society

they understand themselves differs from the standards society has set. These contradictions produce potent demands for what Holt terms utopian desires—the desire for imaginative constructions that will resolve the felt tensions. Brands... View Details

Keywords: by Martha Lagace

18 Aug 2011
Lessons from the Classroom

Business Plan Contest: 15 Years of Building Better Entrepreneurs

I-banks arrive with the attitude of been there, done that, let's try something new” "In the semifinal round we finished with the highest score from a couple of judges and a dead zero from those who pointed out that they were asked to rate plans on View Details

Keywords: by Julia Hanna; Education

06 Feb 2018
First Look

First Look at New Research and Ideas: February 6, 2018

tournament incentive systems and are relevant for the practice of management accounting. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=53891 Can Financial Innovation Solve Household Reluctance to Take Risk? By:... View Details

19 Dec 2012
Research & Ideas

How to be Extremely Productive

billable hours. How does that hurt productivity? A: The most obvious answer is that there is a negative financial incentive to solving problems quickly and efficiently. Hourly billing is a deeply ingrained model of measuring work, but it... View Details

Keywords: by Deborah Blagg

07 Nov 2005
Research & Ideas

Exit Interview: HBS Dean Kim Clark

can HBS aspire to set an example? A: In the world at large, we ought to be held accountable for turning out the kinds of leaders the world needs, people who bring both character and competence to their work. Do our alumni make the world... View Details

Keywords: by HBS Alumni Bulletin Staff

18 Jun 2001
Research & Ideas

When In-House Research Isn’t Enough

paradigm to consider that takes into account both internal and external research and development efforts to create what he calls a "company innovation system." "What I hope this term will convey," he told HBS alumni,... View Details

Keywords: by Jim Aisner

16 Dec 2011
Research & Ideas

Reintroducing Intellectual Ambition to the Study of Business History

regional clusters. Naomi Lamoreaux and others have also underscored the financial and regulatory conditions in which innovation has flourished. Large datasets and econometric methods have enabled researchers to come up with powerful... View Details

Keywords: by Geoffrey Jones & Walter Friedman

07 Jul 2009
First Look

First Look: July 7

effectiveness of these roles in actual organizational settings. The Return of State-Owned Enterprises: Should We Be Afraid? Authors:Aldo Musacchio and Francisco Flores-Macias Publication:Online Edition. Harvard International Review (March 2009) Abstract The global... View Details

Keywords: Martha Lagace

15 Mar 2016
First Look

March 15, 2016

Abstract—Transparency advocates argue that disclosure of oil and gas company payments to host governments for natural resources is a public good, helping to reduce corruption and increase accountability in resource rich countries. Yet we... View Details

20 May 2008
First Look

First Look: May 20, 2008

Gujarat-based, privately held edible oils processor, must decide whether to hire a CFO candidate. Previously, his company's book-keeping has been done by an uncle, who has mentioned that he may retire soon. Patel could hire his younger son, who is just finishing his... View Details