Filter Results:
(1,366)
Show Results For
- All HBS Web
(1,366)
- People (1)
- News (134)
- Research (1,115)
- Events (4)
- Multimedia (2)
- Faculty Publications (884)
Show Results For
- All HBS Web
(1,366)
- People (1)
- News (134)
- Research (1,115)
- Events (4)
- Multimedia (2)
- Faculty Publications (884)
- April 2021
- Exercise
Valuing Employment Exercise
By: George Serafeim, Ethan Rouen and Katie Panella
The Valuing Employment exercise can be used to show the importance of impact measurement in designing incentives and contracts. The exercise has two phases. In the first phase, participants play the role of managers at the State of Massachusetts Infrastructure... View Details
Keywords: Bid Evaluation; Workforce; Impact Measurement; Bids and Bidding; Contracts; Design; Measurement and Metrics
Serafeim, George, Ethan Rouen, and Katie Panella. "Valuing Employment Exercise." Harvard Business School Exercise 121-086, April 2021.
- August 1998
- Article
New International Accounting Standard: Discontinuing Operations
By: David F. Hawkins
Hawkins, David F. "New International Accounting Standard: Discontinuing Operations." Accounting Bulletin, no. 68 (August 1998).
- November 1998
- Article
FASB May Move toward New International Business Combination Accounting Standard
By: David F. Hawkins
Hawkins, David F. "FASB May Move toward New International Business Combination Accounting Standard." Accounting Bulletin, no. 73 (November 1998).
- October 2008
- Case
The Talbots, Inc., and Subsidiaries: Accounting for Goodwill
By: William J. Bruns Jr.
In 2006, Talbots, Inc., a specialty women's retailer, purchased a competitor, J. Jill. The transaction created a large goodwill account along with accounts for trademarks and other intangible assets. Using prevailing accounting standards (Statement of Financial... View Details
Keywords: FASB; Intangible Assets; Standards; Financial Statements; Goodwill Accounting; Apparel and Accessories Industry; Retail Industry
Bruns, William J., Jr. "The Talbots, Inc., and Subsidiaries: Accounting for Goodwill." Harvard Business School Brief Case 083-254, October 2008.
- September 2005
- Article
Holding Companies: Size-Related Cost Economies
By: Alvin J. Silk and Ernst R. Berndt
Silk, Alvin J., and Ernst R. Berndt. "Holding Companies: Size-Related Cost Economies." AdMap, no. 464 (September 2005): 51–53.
- Web
HBS - From The Dean
2023 Annual Report From The Dean Key Metrics Financials PDF Downloads From The Dean When I am asked about the highlights of the past fiscal year, I note it was the first time since the pandemic that we filled Klarman Hall for the MBA RC... View Details
- 2023
- Working Paper
Are Hospital Quality Indicators Causal?
By: Amitabh Chandra, Maurice Dalton and Douglas O. Staiger
Hospitals play a key role in patient outcomes and spending, but efforts to improve their quality are hindered because we do not know whether hospital quality indicators are causal or biased. We evaluate the validity of commonly used quality indicators, such as... View Details
Keywords: Quality; Health Care and Treatment; Measurement and Metrics; Outcome or Result; Health Industry
Chandra, Amitabh, Maurice Dalton, and Douglas O. Staiger. "Are Hospital Quality Indicators Causal?" NBER Working Paper Series, No. 31789, October 2023.
- 2021
- Working Paper
Accounting for Workforce Impact at Scale
By: Adel Fadhel, Katie Panella, Ethan Rouen and George Serafeim
Using new data on workforce composition and wages, we systematically measure the employment impact at U.S. firms from 2008 to 2020, including 2,682 unique firms and 22,322 firm-year observations. We document significant variation across industries and firms within each... View Details
Keywords: Impact Accounting; ESG; Employee Turnover; Wages; Employment; Measurement and Metrics; Human Capital; Diversity; United States
Fadhel, Adel, Katie Panella, Ethan Rouen, and George Serafeim. "Accounting for Employment Impact at Scale." Harvard Business School Working Paper, No. 22-018, December 2021.
- Working Paper
Measuring the Perceived Liquidity of the Corporate Bond Market
By: Sergey Chernenko and Adi Sunderam
We propose a novel measure of bond market liquidity that does not depend on transaction data: the strength of the cross-sectional relationship between mutual fund cash holdings and fund flow volatility. Our measure captures how liquid funds perceive their portfolio... View Details
Chernenko, Sergey, and Adi Sunderam. "Measuring the Perceived Liquidity of the Corporate Bond Market." NBER Working Paper Series, No. 27092, May 2020.
- July 2015
- Article
Prosocial Norms in the Classroom: The Role of Self-regulation in Following Norms of Giving
By: P. R. Blake, M. Piovesan, N. Montinari, F. Werneken and F. Gino
Children who are prosocial in elementary school tend to have higher academic achievement and experience greater acceptance by their peers in adolescence. Despite this positive influence on educational outcomes, it is still unclear why some children are more prosocial... View Details
Blake, P. R., M. Piovesan, N. Montinari, F. Werneken, and F. Gino. "Prosocial Norms in the Classroom: The Role of Self-regulation in Following Norms of Giving." Special Issue on Behavioral Economics of Education. Journal of Economic Behavior & Organization 115 (July 2015): 18–29.
- April 1994 (Revised November 1998)
- Case
Kendall Square Research Corporation (A)
By: William J. Bruns Jr.
Kendall Square Research was a small competitor in the supercomputer industry. As sales grew rapidly in 1992 and early 1993, the company sold stock to the public for the first time and analysts forecast higher earnings for 1993. However, when the company's revenue... View Details
Bruns, William J., Jr. "Kendall Square Research Corporation (A)." Harvard Business School Case 194-068, April 1994. (Revised November 1998.)
- 2008
- Chapter
How XBRL Will Dramatically Improve Reporting and Control Processes
By: Robert G. Eccles, Liv Watson and Mike Willis
- Article
CEO Incentives and Firm Size
By: George P. Baker and Brian J. Hall
Baker, George P., and Brian J. Hall. "CEO Incentives and Firm Size." Journal of Labor Economics 22, no. 4 (October 2004).
- August 2010 (Revised March 2012)
- Case
The UCLA Medical Center: Kidney Transplantation
By: Michael E. Porter, Jennifer F Baron, Jacob Mathew Chacko and Robin Jian Tang
In 2010, organ transplantation remained among the few sets of medical conditions in the U.S. for which bundled payments were a dominant reimbursement model, and for which patient health outcomes were universally measured and reported. In 1986, UCLA Medical Center was... View Details
Keywords: Insurance; Health Care and Treatment; Health Disorders; Measurement and Metrics; Outcome or Result; Competitive Strategy; Integration; Health Industry; California
Porter, Michael E., Jennifer F Baron, Jacob Mathew Chacko, and Robin Jian Tang. "The UCLA Medical Center: Kidney Transplantation." Harvard Business School Case 711-410, August 2010. (Revised March 2012.)
- December 1999 (Revised April 2012)
- Background Note
Earnings Per Share
By: David F. Hawkins
Discusses accounting rules for earnings per share measurement. The U.S. approach is described in detail and non-U.S. practices are briefly covered. A rewritten version of an earlier note. View Details
Keywords: Business Earnings; Stock Shares; Profit; Governing Rules, Regulations, and Reforms; Measurement and Metrics; United States
Hawkins, David F. "Earnings Per Share." Harvard Business School Background Note 100-015, December 1999. (Revised April 2012.)
- April 1999
- Article
New International Accounting Standard: Recognition and Measurement of Financial Instruments
By: David F. Hawkins
Hawkins, David F. "New International Accounting Standard: Recognition and Measurement of Financial Instruments." Accounting Bulletin, no. 80 (April 1999).
- Web
Engage with the broader business community to promote racial equity. - Advancing Racial Equity
Harvard Business School and other organizations focus on the metrics that matter in attracting, hiring, and retaining a diverse workforce and ensuring their Boards of Directors are equally diverse. Creating published content or advisory... View Details
- Web
Hidden Workers: Caregivers - Managing the Future of Work
key metrics compared to traditional sources of talent. With many companies facing a talent shortage, hiring these hidden workers may be the solution. Read the report Hidden Workers: Part-Time Potential By: Joseph B. Fuller, Manjari Raman,... View Details
- May 2020
- Article
Measuring Collaboration in Modern Organizations
By: Stephen Michael Impink, Andrea Prat and Raffaella Sadun
Internal communication has been a central theme in organizational economics, as employee collaboration provides insight into the structure of firms. Use of electronic communications data can be transformational for organizational economics, as these data provide a... View Details
Keywords: Collaboration; Employees; Interactive Communication; Measurement and Metrics; Organizations; Performance
Impink, Stephen Michael, Andrea Prat, and Raffaella Sadun. "Measuring Collaboration in Modern Organizations." AEA Papers and Proceedings 110 (May 2020): 181–186.
- January 2008 (Revised May 2013)
- Background Note
Accounting for Interest Rate Derivatives
Explains the accounting for interest rate derivatives under Statement of Financial Accounting Standards 133. View Details
Kimbrough, Michael D., and Nicole Thorne Jenkins. "Accounting for Interest Rate Derivatives." Harvard Business School Background Note 108-061, January 2008. (Revised May 2013.)