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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)
- February 2003 (Revised February 2006)
- Exercise
Revenue Recognition Exercises
The difference between the Financial Accounting Standards Board's Concept Statements #5 and #6 is explored as it pertains to revenue recognition and expense recognition.
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Revenue Recognition
"Revenue Recognition Exercises." Harvard Business School Exercise 103-065, February 2003. (Revised February 2006.)
- 27 Oct 2015
- News
Pay-For-Success is Working in Utah
- 19 Mar 2019
- First Look
New Research and Ideas, March 19, 2019
Norton Abstract—Four studies reveal the benefits of relationship rituals: couples with relationship rituals report more positive emotions and greater relationship satisfaction and commitment than those without them. We show that rituals...
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Dina Gerdeman
- 23 Apr 2007
- Research & Ideas
Are Great Teams Less Productive?
tougher patients. To test this, I controlled for the severity of patient illness. The unexpected result not only did not change, the relationship got slightly stronger. Then, I suddenly glimpsed what these results might mean. In well-led teams, a climate of openness...
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by Sarah Jane Gilbert
- August 2004 (Revised February 2008)
- Case
Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS
A U.K. real estate firm, required to adopt international accounting standards (IAS) by 2005, must change the reporting of its primary asset (investment property) from the revaluation model under U.K. GAAP to either the cost or fair-value model under IAS. This would...
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Keywords:
Cost Accounting;
Fair Value Accounting;
Financial Reporting;
International Accounting;
Investment;
Standards;
Real Estate Industry;
Europe;
United Kingdom
Riedl, Edward J. "Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS." Harvard Business School Case 105-014, August 2004. (Revised February 2008.)
- September 1999 (Revised December 2000)
- Case
Boeing Company's Accounting for Executive Stock Compensation, The
By: Paul M. Healy and Jacob Cohen
Executive stock options are experiencing increased use and the Financial Accounting Standards Board is proposing changes in accounting in the United States.
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Healy, Paul M., and Jacob Cohen. "Boeing Company's Accounting for Executive Stock Compensation, The." Harvard Business School Case 100-031, September 1999. (Revised December 2000.)
- November 1994 (Revised April 2012)
- Case
National Electric Corporation
By: David F. Hawkins and Norman Bartczak
A company meets financial analysis year-end earnings per share estimates, which have been progressively lowered during the year.
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Hawkins, David F., and Norman Bartczak. "National Electric Corporation." Harvard Business School Case 195-159, November 1994. (Revised April 2012.)
- Article
The Business Case for Investing in Physician Well-Being
By: Tait D. Shanafelt, Joel Goh and Christine A. Sinsky
Importance: Widespread burnout among physicians has been recognized for more than two decades. Extensive evidence indicates that physician burnout has important personal and professional consequences.
Observations: A lack of awareness regarding... View Details
Observations: A lack of awareness regarding... View Details
Keywords:
Physicians;
Well-being;
ROI;
Health;
Welfare or Wellbeing;
Ethics;
Investment Return;
Health Industry
Shanafelt, Tait D., Joel Goh, and Christine A. Sinsky. "The Business Case for Investing in Physician Well-Being." JAMA Internal Medicine 177, no. 12 (December 2017): 1826–1832. (doi:10.1001/jamainternmed.2017.4340.)
- 17 Jun 2010
- Working Paper Summaries
When Do Analysts Add Value? Evidence from Corporate Spinoffs
- 2021
- Working Paper
MLS as a Sports Product—The Prominence of the World's Game in the U.S.
By: Stephen A. Greyser and Kenneth Cortsen
The purpose of this Working Paper is to analyze how soccer at the professional level in the U.S., with Major League Soccer as a focal point, has developed over the span of a quarter of a century. It is worthwhile to examine the growth of Major League Soccer (MLS) from...
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Keywords:
Soccer;
Major League Soccer;
Sports;
Growth and Development;
Organizational Structure;
Business Model;
Sports Industry;
United States
Greyser, Stephen A., and Kenneth Cortsen. "MLS as a Sports Product—The Prominence of the World's Game in the U.S." Harvard Business School Working Paper, No. 21-111, March 2021. (Revised April 2021.)
- 09 Aug 2013
- Research & Ideas
Read All About It: Digital CEO Buys Traditional Media!
With the sale of the Washington Post to Jeff Bezos, the newspaper enters a crucial phase in its 136-year history amid disruptive changes in communications, technology, and reader habits. According to HBS professors Bharat Anand and David Collis, both experts in...
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- October 2001 (Revised November 2005)
- Case
eBay, Inc.: Stock Option Plans (A)
The footnote disclosure for eBay, Inc. in 2000 indicates that if the company had accounted for employee stock options under the fair value method, its reported profit of $48 million would have been a loss of $91 million. The protagonist is a prospective member of the...
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Bradshaw, Mark T. "eBay, Inc.: Stock Option Plans (A)." Harvard Business School Case 102-038, October 2001. (Revised November 2005.)
- Article
Common Variants of the Oxytocin Receptor Gene Do Not Predict the Positive Mood Benefits of Prosocial Spending
By: Ashley V. Whillans, Lara B. Aknin, Colin Ross, Lihan Chen and Frances S. Chen
Who benefits most from helping others? Previous research suggests that common polymorphisms of the oxytocin receptor gene (OXTR) predict whether people behave generously and experience increases in positive mood in response to socially-focused experiences in daily...
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Keywords:
Prosocial Behavior;
Positivity;
Behavior Genetics;
Individual Differences;
Behavior;
Emotions;
Genetics;
Spending
Whillans, Ashley V., Lara B. Aknin, Colin Ross, Lihan Chen, and Frances S. Chen. "Common Variants of the Oxytocin Receptor Gene Do Not Predict the Positive Mood Benefits of Prosocial Spending." Emotion 20, no. 5 (August 2020): 734–749.
- June 2021 (Revised February 2023)
- Case
MicroStrategy: Accounting for Cryptocurrency
By: Jonas Heese and Annelena Lobb
On February 15, 2021, Alina Moss, an analyst who covered the technology company MicroStrategy, pondered a rise in MicroStrategy’s share price. Moss had dialed into the company earnings call. When it ended, Moss had more questions than answers. MicroStrategy had...
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Keywords:
Cryptocurrency;
Share Price;
Electronic Commerce;
Intangible Assets;
Assets;
Accounting;
Financial Statements;
Financial Management;
Financial Reporting;
Analytics and Data Science;
E-commerce
Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency." Harvard Business School Case 121-066, June 2021. (Revised February 2023.)
- 02 Apr 2019
- First Look
New Research and Ideas, April 2, 2019
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 publicly available. Using a novel dataset of CLs, we analyze the capital-market...
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Dina Gerdeman
- 11 Oct 2006
- Research & Ideas
U.S. Tops Business Competitiveness Index 2006
by the World Economic Forum. The U.S., ranked number one in four of the last six years, scored high on business environment, financial markets, and innovative capacity. Germany, number two, benefited from its orientation on exports, the...
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by Sean Silverthorne
- 21 May 2012
- Research & Ideas
OSHA Inspections: Protecting Employees or Killing Jobs?
help gauge regulations' effectiveness. What's more, say Toffel and Levine, the potential benefits from randomizing isn't limited to government inspections, but can also extend to the private sector in the form of randomizing the deployment of new safety, environmental,...
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by Michael Blanding
- 19 Mar 2014
- Working Paper Summaries
The Use of Broker Votes to Reward Brokerage Firms’ and Their Analysts’ Research Activities
Krishna G. Palepu
KRISHNA G. PALEPU is the Ross Graham Walker Professor of Business Administration, and has served previously as Senior Advisor to the President of Harvard University, and Senior Associate Dean... View Details
- 10 Feb 2009
- First Look
First Look: February 10, 2009
approaches. Finally, the paper reviews the potential role of regional cooperation in mitigating conflict. Download the paper: http://www.hbs.edu/research/pdf/09-086.pdf An Ounce of Prevention: The Power of Public Risk Management in Stabilizing the View Details
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Martha Lagace