Impact Accounting - Publications - Faculty & Research

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Commercialization of the Polarizer - Edwin H. Land & Polaroid | Harvard Business School

balancing basic and applied research while demonstrating accountability to the company's stockholders: Our scientists get half of their time for themselves, to be free scientists, to think, to dream, to imagine . . . But the other half of... View Details

16 May 2005
Research & Ideas

Nonprofit Networking: The New Way to Grow

different: Her research suggests that a more powerful lever to increase a nonprofit's social impact might be to focus on building network relationships like-minded groups—even competitors. Organizations as unique as Guide Dogs for the... View Details

Keywords: by Martha Lagace

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HBS - The year in Review

global leader in improving the practice of management and its impact in a changing world, growing revenues from approximately $90 million to $270 million. He successfully oversaw the publishing company's Higher Education, Corporate... View Details

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Entrepreneurial Management Awards & Honors - Faculty & Research

Uneven Impact of Generative AI on Entrepreneurial Performance” with Nicholas Otis, Rowan Clarke, Solène Delecourt, and David Holtz. Rembrand M. Koning : Winner of the 2024 Wharton People Analytics White Paper Competition for “The Uneven... View Details

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Attract additional Black talent to all parts of the HBS community. - Advancing Racial Equity

committed to three new efforts: We will launch a need-based waiver of the application fee for all prospective students in all admissions rounds. We will evaluate and revise our current need-based formula for financial aid to account for... View Details

17 Jan 2012
First Look

First Look: January 17

http://hbr.org/2012/01/when-one-business-model-isnt-enough/ar/1 Do Powerful Politicians Cause Corporate Downsizing? Authors:Lauren Cohen, Joshua Coval, and Christopher J. Malloy Publication:Journal of Political Economy (forthcoming) Abstract This paper employs a new... View Details

Keywords: Sean Silverthorne

02 May 2017
First Look

First Look at New Research: May 2, 2017

And an audience of customers standing by with their smartphones to record any spectacle seems to have had, until now, unfortunately, no discernable impact on corporate policy guidelines for dealing with uncooperative customers. Companies... View Details

Keywords: Carmen Nobel

29 Aug 2023
News

Helping Consumers Decarbonize their Purchases

switching to green utilities or switching to a bank account that doesn't invest in fossil fuels. That could also be an opportunity for Commons to make money. It's not something we do yet, but also once we can prove that we're successful... View Details

28 May 2020
Research & Ideas

Coronavirus Could Create a 'Bankruptcy Pandemic'

bankruptcy doesn’t necessarily mean the death of a company, and in fact, it can actually be the very thing that saves a business, assuming the courts can handle the flood that is likely coming. Dina Gerdeman: What impact do you expect... View Details

Keywords: by Dina Gerdeman; Financial Services; Banking

30 Jan 2020
Research & Ideas

The Upside of Highlighting a Product's Downsides

The researchers also monitored whether customers closed their accounts during that time. The data helped researchers compare the loyalty and profit potential of customers who received each marketing message. After all, credit cards are... View Details

Keywords: by Danielle Kost

Web

Harvard Business School

of Boston who served in World War II, Herb Lyken became a professor of Finance and Accounting at the University of Massachusetts, Boston and taught for 15 years. He was also a founder and board member of the Unity Bank and Trust in... View Details

03 May 2010
Research & Ideas

What Is the Future of MBA Education?

remain relevant, business schools will have to rethink many of their most cherished assumptions." In an interview, we asked Datar and Garvin to explain more. Datar, the Arthur Lowes Dickinson Professor of Accounting at Harvard University,... View Details

Keywords: by Martha Lagace; Education

01 Jan 2014
News

To Spot Financial Trouble Early, Use Three Circles: A conversation with Blythe McGarvie of Harvard Business School

10 Mar 2014
Research & Ideas

Counting Up the Effects of Sarbanes-Oxley

changes had any impact in the lead-up to the financial crisis. HBS Associate Professor Suraj Srinivasan and Harvard Law School Professor John C. Coates leverage the benefit of hindsight to assess research findings from over 120 papers in... View Details

Keywords: by Julia Hanna; Accounting; Accounting

01 May 2006
Research & Ideas

What Companies Lose from Forced Disclosure

works for. Career concerns occur whenever employees take into account the impact of their current actions on their future career. The results of the research suggest that financial disclosures have... View Details

Keywords: by Ann Cullen; Financial Services

19 May 2003
Research & Ideas

Expensing Options Won’t Hurt High Tech

(One cure for stock option abuse, say proponents, is to change accounting rules so that option grants are reflected in a company's principal financial statements. High-tech start-ups blister at that idea, saying it would harm their... View Details

Keywords: by Zvi Bodie, Robert S. Kaplan & Robert C. Merton

01 Jun 2022
News

Making It Count

it, by establishing accounting methodologies for the valuation of impacts that a company has on society—e.g., carbon emissions generated, water withdrawal from water-scarce locations, employee wages, job... View Details

Keywords: Jen McFarland Flint

December 2012 (Revised October 2013)
Case

Developing the Materiality Matrix at Telefónica

By: Robert G. Eccles, George Serafeim and Asun Cano-Escoriaza

Telefónica, one of the largest telecommunication companies in the world and headquartered in Spain, has been issuing a corporate sustainability report since 2002. In its 2011 Sustainability report, the company included a "materiality matrix," and was one of only five... View Details

Keywords: Sustainability; Sustainability Reporting; Sustainable Strategy; CSR; Corporate Social Responsibility; Communication Technology; Environmental Accounting; Corporate Social Responsibility and Impact; Environmental Sustainability; Telecommunications Industry; Spain

Citation

Educators

Purchase

02 Dec 2013
Research & Ideas

Companies Choreograph Earnings Calls to Hide Bad News

(reported revenues before they were earned) or otherwise manipulated the books to make their earnings look better, were more likely to cast a call. "If you've been engaging in somewhat shady activity in your accounting books, the last... View Details

Keywords: by Julia Hanna; Financial Services

02 Aug 2004
What Do You Think?

For Greater Transparency, Is Section 404 an Effective Response?

Summing Up Responses to this month's column raise questions about whether Section 404 of the Sarbanes-Oxley Act, requiring that senior managers certify the integrity of the processes by which their companies' financial reports are prepared, will have much View Details

Keywords: by James Heskett

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