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Show Results For
-
All HBS Web
(2,903)
- People (4)
- News (519)
- Research (1,839)
- Events (4)
- Multimedia (1)
- Faculty Publications (873)
- May 2021 (Revised June 2021)
- Supplement
'GEnron'? Markopolos versus General Electric (B)
By: Jonas Heese and David Lane
Supplement to the (A) case that offers an assessment of the August 2019 Markopolos report on General Electric.
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Keywords:
Financial Statements;
Communication;
Energy;
Financial Condition;
Insurance;
Performance;
Planning;
Business and Shareholder Relations;
Risk and Uncertainty;
Value;
Financial Services Industry;
Financial Services Industry;
Financial Services Industry
Heese, Jonas, and David Lane. "'GEnron'? Markopolos versus General Electric (B)." Harvard Business School Supplement 121-033, May 2021. (Revised June 2021.)
- 07 Sep 2020
- News
Where ESG Ratings Fail: The Case for New Metrics
Tatiana Sandino
Tatiana Sandino is the Arthur Lowes Dickinson Professor of Business Administration in the Accounting and Management Unit, most recently teaching and undertaking the role of course head for the required first-year MBA course Financial Reporting and Control. She has... View Details
- 16 Feb 2012
- Op-Ed
Nitin Nohria: Why US Competitiveness Matters
vividly in these articles is the multidimensional quality of our competitiveness problem. Despite what political rhetoric may suggest, there are no simple fixes. Discrete reforms in tax policy, regulation, corporate governance, K-12...
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Keywords:
by Nitin Nohria
- 09 Apr 2007
- Research & Ideas
Industry Self-Regulation: What’s Working (and What’s Not)?
suppliers' production processes—whether it be their pollution emissions, the human rights of their workers, or the pay and safety conditions under which their workers operate. Wal-Mart's recent initiatives that have been so widely View Details
Keywords:
by Martha Lagace
- Article
Tread Lightly Through These Accounting Minefields
By: H. David Sherman and S. David Young
In the current economic climate, there is tremendous pressure—and personal incentive for managers—to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC,...
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Sherman, H. David, and S. David Young. "Tread Lightly Through These Accounting Minefields." Harvard Business Review 79, no. 7 (July–August 2001): 129–135.
- June 2015 (Revised January 2017)
- Case
Greece's Debt: Sustainable?
By: George Serafeim
The case "Greece's Debt: Sustainable?" describes the Greek economic crisis, bailout from the European Union and the International Monetary Fund (IMF), and the debt restructuring that followed. Because of a lack of trust in Greece's ability to repay its debt, two...
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Keywords:
Debt Crisis;
Accounting;
Debt Sustainability;
Austerity;
Solvency Opinions;
Borrowing and Debt;
Restructuring;
Valuation;
Accrual Accounting;
Fair Value Accounting;
Economy;
Greece
Serafeim, George. "Greece's Debt: Sustainable?" Harvard Business School Case 115-063, June 2015. (Revised January 2017.)
- July 2021
- Article
Augmenting Markets with Mechanisms
By: Samuel Antill and Darrell Duffie
We explain how the common practice of size-discovery trade detracts from overall financial market efficiency. At each of a series of size-discovery sessions, traders report their desired trades, generating allocations of the asset and cash that rely on the most recent...
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Keywords:
Mechanism Design;
Price Impact;
Size Discovery;
Allocative Efficiency;
Workup;
Dark Pool;
Financial Markets;
Market Design;
Performance Efficiency
Antill, Samuel, and Darrell Duffie. "Augmenting Markets with Mechanisms." Review of Economic Studies 88, no. 4 (July 2021): 1665–1719.
- September 2019
- Article
Household Matters: Revisiting the Returns to Capital Among Female Microentrepreneurs
By: Arielle Bernhardt, Erica Field, Rohini Pande and Natalia Rigol
Multiple field experiments report positive financial returns to capital shocks for male and not female microentrepreneurs. But these analyses overlook the fact that female entrepreneurs often reside with male entrepreneurs. Using data from experiments in India, Sri...
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Bernhardt, Arielle, Erica Field, Rohini Pande, and Natalia Rigol. "Household Matters: Revisiting the Returns to Capital Among Female Microentrepreneurs." American Economic Review: Insights 1, no. 2 (September 2019): 141–160.
- February 2003
- Other Article
The Emergence and Sustainability of Abnormal Profits
By: Michael E. Porter and Anita M. McGahan
In this paper, we examine the emergence and the sustainability of abnormal profits among businesses that were part of U.S. public corporations between 1981 and 1994 and that reported financial results for at least six years. Our results reveal strong asymmetries...
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Porter, Michael E., and Anita M. McGahan. "The Emergence and Sustainability of Abnormal Profits." Strategic Organization 1, no. 1 (February 2003): 79–108.
- February 1994 (Revised August 1994)
- Background Note
Note on Contingent Environmental Liabilities
Addresses contingent environmental liabilities that are the result of unforeseen environmental risks where the dollar amount of such liabilities is unknown and depends on future events. In contrast, fines for violating environmental laws are liabilities, but are not...
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Keywords:
Legal Liability;
Risk Management;
Natural Environment;
Laws and Statutes;
Pollutants;
Governance Compliance;
United States
Vietor, Richard H.K., and Forest L. Reinhardt. "Note on Contingent Environmental Liabilities." Harvard Business School Background Note 794-098, February 1994. (Revised August 1994.)
Aliya Korganbekova
Aliya Korganbekova is an assistant professor in the Accounting and Management Unit. She teaches the Financial Reporting and Control course in the MBA required curriculum.
Professor Korganbekova's research focuses on... View Details
- Article
Defining, Measuring, and Improving Value in Spine Care
By: Robert S. Kaplan and Derek Haas
This chapter discusses how to measure and improve spine care outcomes and costs. Today’s commonly used outcome metrics, such as readmission and complication rates, are actually process and quality metrics. They are not the outcomes, such as improvement in pain and...
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Keywords:
Spine Care;
Outcomes Measurement;
Time-Driven Activity-Based Costing;
Health Care and Treatment;
Cost;
Measurement and Metrics;
Performance Improvement;
Value
Kaplan, Robert S., and Derek Haas. "Defining, Measuring, and Improving Value in Spine Care." Seminars in Spine Surgery 30, no. 2 (June 2018): 80–83.
- 2017
- Article
The Impact of Training Informal Healthcare Providers in India: A Randomized Controlled Trial
By: Jishnu Das, Abhijit Chowdhury, Reshmaan Hussam and Abhijit Banerjee
Health care providers without formal medical qualifications provide more than 70% of all primary care in rural India. Training these informal providers may be one way to improve the quality of care where few alternatives exist. We report on a randomized controlled...
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Keywords:
Health Care;
India;
Business Training;
RCT;
Health Care and Treatment;
Training;
Performance Evaluation;
Performance Improvement;
India
Das, Jishnu, Abhijit Chowdhury, Reshmaan Hussam, and Abhijit Banerjee. "The Impact of Training Informal Healthcare Providers in India: A Randomized Controlled Trial." Science 354, no. 6308 (October 7, 2016): 80.
- September 2019
- Article
The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews
By: Miguel Duro, Jonas Heese and Gaizka Ormazabal
This paper studies the effect of the public disclosure of the Securities and Exchange Commission (SEC) comment-letter reviews (CLs) on firms’ financial reporting. We exploit a major change in the SEC’s disclosure policy: in 2004, the SEC decided to make its CLs...
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Keywords:
Disclosure;
SEC Comment-Letter Reviews;
Public Enforcement;
Governance;
Information Publishing;
Policy;
Financial Reporting;
Capital Markets;
Organizational Change and Adaptation
Duro, Miguel, Jonas Heese, and Gaizka Ormazabal. "The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews." Review of Accounting Studies 24, no. 3 (September 2019): 780–823.
- 2021
- Working Paper
The Changing Role of Business in Society
Business interaction with the U.S. government, historically based on securing industry or company special interests at the expense of the public good, has enabled and furthered government dysfunction. Gridlock within the American political system has precluded the...
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Keywords:
Politics;
Shared Value;
Social Progress Index;
Competitiveness;
Walmart;
BlackRock;
ESG (Environmental, Social, Governance) Performance;
ESG;
Transparency;
Campaign Contributions;
Campaign Finance;
Lobbying;
Revolving Door;
Political Ideology;
Political Parties;
Political Partisanship;
Government And Business;
Government Innovation;
Elections;
Democracy;
Capitalism;
Stakeholder Capitalism;
Shareholder Engagement;
Competition;
Strategy;
Government and Politics;
Society;
Social Issues;
Human Needs;
Wealth and Poverty;
Business and Community Relations;
Business and Government Relations;
Corporate Accountability;
Financial Services Industry;
Banking Industry;
United States
Porter, Michael E. "The Changing Role of Business in Society." Working Paper, July 2021.
- 2021
- Article
Leisure Beliefs and the Subjective Well-being of Nations
By: Lucia Macchia and A.V. Whillans
Here, we construct a data set of 79 countries (N = 220,000) and explore whether differences in the prioritization of time (leisure) vs. money (work) explain cross-country differences in happiness. Consistent with our predictions, countries whose citizens value leisure...
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Keywords:
Leisure;
Work;
Subjective Well-being;
Public Policy;
Employment;
Happiness;
Governance;
Policy
Macchia, Lucia, and A.V. Whillans. "Leisure Beliefs and the Subjective Well-being of Nations." Journal of Positive Psychology 16, no. 2 (2021): 198–206. (Shared Authorship.)
- Research Summary
Overview
By: Robert S. Kaplan
Kaplan introduced time-driven activity-based costing (TDABC) to provide the cost component in Michael Porter's Value Based Health Care framework of delivering superior patient outcomes at lower societal cost. TDABC is becoming the global standard for health care...
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- 14 Sep 2021
- Blog Post
Top 5 Myths About HBS
Chad Losee, Managing Director of MBA Admissions and Financial Aid, recently sat down with Cyril Straughn-Turner, second-year MBA student and Chief Admissions Ambassador, for a “Busting HBS Myths” event aimed at demystifying what business...
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