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- All HBS Web (21)
- Faculty Publications (5)
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- All HBS Web (21)
- Faculty Publications (5)
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- 2011
- Article
'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum
By: Joanne Horton, Richard H. Macve and George Serafeim
Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect...
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Keywords:
Fair Value;
Deprival Value;
Contract Liabilities;
Fair Value Accounting;
Measurement and Metrics;
Profit;
Revenue Recognition;
Assets;
Performance Evaluation;
Contracts
Horton, Joanne, Richard H. Macve, and George Serafeim. "'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum." Accounting and Business Research 41, no. 5 (2011): 491–514.
- September 2022
- Article
Drivers of Philanthropic Foundations in Emerging Markets: Family, Values and Spirituality
By: Valeria Giacomin and Geoffrey Jones
This article discusses the ethics and drivers of philanthropic foundations in emerging markets. A foundation organizes assets to invest in philanthropic initiatives. Previous scholarship has largely focused on developed countries, especially the United States, and has...
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Keywords:
Philanthropy;
Foundations;
Spirituality;
Philanthropy and Charitable Giving;
Social Enterprise;
Emerging Markets;
Values and Beliefs;
Africa;
Asia;
Latin America;
Middle East
Giacomin, Valeria, and Geoffrey Jones. "Drivers of Philanthropic Foundations in Emerging Markets: Family, Values and Spirituality." Journal of Business Ethics 180, no. 1 (September 2022): 263–282. (https://doi.org/10.1007/s10551-021-04875-4.)
- April 2021 (Revised February 2023)
- Case
Mahatma Gandhi: Changing the World
By: Robert Simons and Max Saffer
This case traces the rise of Mohandas Gandhi from his early days in British-controlled India to the inspirational martyr who, through personal deprivation and leadership, inspired millions and became the catalyst for India to break away from Britain. The case describes...
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Keywords:
Mission And Purpose;
Values And Beliefs;
Personal Characteristics;
Power And Influence;
Diversity;
Leadership Development;
Work-life Balance;
History;
Leadership Style;
Leading Change;
India
Simons, Robert, and Max Saffer. "Mahatma Gandhi: Changing the World." Harvard Business School Case 121-069, April 2021. (Revised February 2023.)
- March 2021 (Revised January 2024)
- Case
Ayn Rand: Changing the World
By: Robert Simons and Max Saffer
This case traces the life of Ayn Rand from Russia to Hollywood to New York City. The case describes how Rand fled communist Russia and, in reaction to the deprivations she experienced under communism, developed a philosophy idealizing free will and personal...
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Keywords:
Writing;
Values and Beliefs;
Economic Systems;
Society;
Mission and Purpose;
Success;
Work-Life Balance;
Ethics;
Personal Development and Career;
Publishing Industry
Simons, Robert, and Max Saffer. "Ayn Rand: Changing the World." Harvard Business School Case 121-070, March 2021. (Revised January 2024.)
- 2021
- Working Paper
Spiritual Philanthropy in Emerging Markets
By: Valeria Giacomin and G. Jones
This working paper discusses the ethics and drivers of philanthropic foundations in emerging markets. A foundation organizes assets to invest in philanthropic initiatives. Previous scholarship has largely focused on developed countries, especially the United States,...
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Keywords:
Foundations;
Philanthropy;
Business Leaders;
Spirituality;
Philanthropy and Charitable Giving;
Emerging Markets;
Ethics;
Values and Beliefs
Giacomin, Valeria, and G. Jones. "Spiritual Philanthropy in Emerging Markets." Harvard Business School Working Paper, No. 21-117, April 2021.
- 19 Jul 2011
- First Look
First Look: July 19
http://people.hbs.edu/reccles/2011SU_Features_EcclesSaltzman.pdf Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum? Authors:Joanne Horton, Richard H. Macve, and...
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Keywords:
Sean Silverthorne
- 12 Oct 1999
- Research & Ideas
It Came in the First Ships: Capitalism in America
one long entrepreneurial adventure. Even down to the present day, more Americans have probably made fortunes from the appreciation of real estate values than from any other source. But land is only the starting place for the epochal drama...
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by Thomas K. McCraw
- 04 Jun 2012
- Research & Ideas
The Business of Life
of our lives, we just deprive ourselves of a very important input." Christensen explores the synergies between economic logic and personal conviction in his new book, How Will You Measure Your Life? Coauthored with James Allworth (HBS MBA...
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by Carmen Nobel
- 13 Apr 2021
- Book
How Inclusive Managers Create Glass-Shattering Organizations
got made.” "By seeking out and valuing perspectives grounded in employee’s different experiences, you can deepen engagement." Not only does this sort of inclusion in name only demoralize employees, but it also View Details
Keywords:
by Kristen Senz
- 22 Apr 2002
- Research & Ideas
Work, Family, Private Life: Why Not All Three?
adults, she said, individuals can size up career choices on many levels. "I think you have to look at how you value your choices on multiple dimensions," she said. People shouldn't just choose work based on prestige or salary....
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by Martha Lagace
- 12 Jul 2011
- First Look
First Look: July 12
the Use of Unverifiable Estimates in Required Goodwill Impairment Authors:Karthik Ramanna and Ross L. Watts Publication:Review of Accounting Studies (forthcoming) Abstract SFAS 142 requires managers to estimate the current fair value of...
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Keywords:
Carmen Nobel
- 04 Dec 2018
- First Look
New Research and Ideas, December 4, 2018
implications of these relationships for start-up innovation and performance. Value creation in such relationships occurs when assets are exchanged by the parties involved: collaboration allows for passive knowledge flows and active...
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Keywords:
Dina Gerdeman
- 07 May 2018
- Research & Ideas
Why Online Retailers Should Hide Their Best Discounts
depriving themselves of revenue that they could capture by customers willing to pay higher prices. “People are lazy, and, on average, the first thing you present to them has a disproportionately high likelihood of being accepted,” Ngwe...
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