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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... View Details
Keywords: Fair Value; Deprival Value; Contract Liabilities; Fair Value Accounting; Measurement and Metrics; Profit; Revenue Recognition; Assets; Performance Evaluation; Contracts
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  • 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... View Details
Keywords: Philanthropy; Foundations; Spirituality; Philanthropy and Charitable Giving; Social Enterprise; Emerging Markets; Values and Beliefs; Africa; Asia; Latin America; Middle East
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  • 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... View Details
Keywords: Mission And Purpose; Values And Beliefs; Personal Characteristics; Power And Influence; Diversity; Leadership Development; Work-life Balance; History; Leadership Style; Leading Change; India
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  • 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... View Details
Keywords: Writing; Values and Beliefs; Economic Systems; Society; Mission and Purpose; Success; Work-Life Balance; Ethics; Personal Development and Career; Publishing Industry
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  • 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,... View Details
Keywords: Foundations; Philanthropy; Business Leaders; Spirituality; Philanthropy and Charitable Giving; Emerging Markets; Ethics; Values and Beliefs
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  • 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... View Details
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... View Details
Keywords: by Thomas K. McCraw
  • 01 Aug 1998
  • News

Spangler Family Gift Endows New Campus Center

the new facility will be named the Spangler Center, Dean Kim B. Clark, speaking at the Class Day ceremony, said, "Dick and Meredith have been wonderfully generous in their support of HBS over the years. They live the values and principles... View Details
Keywords: Nancy O. Perry
  • 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... View Details
Keywords: 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
  • 01 Oct 1997
  • News

Cathy A. Nichols

overtones," Nichols recalls with a hearty laugh. It seems that on her first day at the School, a male student asked her how she could feel good about enrolling at HBS. Wasn't she depriving a man, probably one with a family to support, of... View Details
Keywords: Thomas Frick
  • Portrait Project

Marc Ricks

I will work long hours, endure stress, and use PowerPoint... lots of PowerPoint. I'll put up with that and more if I can have impact. I'll choose the bloodshot eyes and caffeine twitch that come from sleep deprivation if my efforts create... View Details
  • 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.... View Details
Keywords: by Martha Lagace
  • 01 Oct 2002
  • News

Banishing Balkan Ghosts

anti-Communist.” When his parents' marriage ended, his university-educated mother was forced to become a seamstress, and Djelic experienced economic deprivation firsthand. But his obvious talents won him admission to elite schools. With... View Details
Keywords: Garry Emmons
  • 01 Jun 2006
  • News

A Capital Asset

at HBS, I had classmates inform me I was depriving a man of a spot at the School.” When her husband, Louis Cohen, finished his studies at Harvard Law School and was offered a clerkship with Supreme Court Justice John Harlan, Cohen wrote... View Details
Keywords: Garry Emmons; Executive, Legislative, and Other General Government Support; Government
  • 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... View Details
Keywords: Carmen Nobel
  • 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... View Details
Keywords: by Michael Blanding; Retail
  • 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... View Details
Keywords: Dina Gerdeman
  • 15 Jun 2021
  • News

June 2021 Books and Podcasts

Alumni Books Boeing Metamorphosis: Launching the 737 and 747, 1965–1969 by John Fredrickson and John Andrew (MBA 1959) Schiffer Military History Welcome to the world of corporate decision-making, workplace gambles, and myriad human interactions. Boeing Metamorphosis... View Details
Keywords: Margie Kelley; Publishing Industries (except Internet); Information