Publications

August 2017 (Revised November 2017)
Case

Accounting for Political Risk at AES

By: Gerardo Pérez Cavazos and Suraj Srinivasan

As a global energy generating company, AES frequently faces challenges from political changes and instability. This is exacerbated by the fact that in many instances AES' primary customer is the government, which is also in charge of law-making. For example, AES'... View Details

Keywords: Political Risk; Asset Impairment; Risk Factors; Fair Value; Fair Value Accounting; Financial Reporting; Financial Statements; Energy Industry; Bulgaria; Dominican Republic; United States; Venezuela

18 May 2018
Conference Presentation

Roundtable, "Author Meets Reader" review of American Fair Trade. Comments on the book from Professors Benjamin Waterhouse, Joanna Grisinger, Victoria Saker Woeste, and Elizabeth Sanders.

By: Laura Phillips Sawyer

March 2024 (Revised May 2024)
Case

Masterpiece for the Masses: The First Art Exchange ARTEX

By: Lauren Cohen, Anastasiya Siroochenko (Siro) and Sophia Pan

Yassir Benjelloun-Touimi, CEO of ARTEX, aspired to marry the world of art and finance. Hoping to promote transparent, fractionalized ownership of renowned artwork, the founder had spent years contemplating the birth of an art stock market. This exchange would allow... View Details

February 2019 (Revised May 2019)
Case

Hot Chicken Takeover

By: William R. Kerr, Manjari Raman and Olivia Hull

By December 2018, entrepreneur Joe DeLoss’s fried chicken company, Hot Chicken Takeover, has opened three restaurants in Columbus, Ohio, using an unconventional employment model that helps people with criminal records get back on their feet. DeLoss is proud of the... View Details

April 2014
Article

Between Self-interest and Reciprocity: The Social Bright Side of Self-control Failure

By: Eliran Halali, Yoella Bereby-Meyer and Nachshon Meiran

Despite the importance of reciprocity in many areas of social life, little is known about possible factors affecting it and its interplay with the self-interest motive to maximize one’s own gains. In this study, we examined the role of cognitive control in reciprocal... View Details

Keywords: Cognitive Control; Ego Depletion; Fairness; Trust Game; Ultimatum Game; Reciprocity; Self-control Failure

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2019
Working Paper

Golden Opportunity? Voluntary Sustainability Standards for Artisanal and Small-scale Gold Mining and the United Nations Sustainable Development Goals

By: Kristin Sippl

While much is known about voluntary sustainability standards' contributions to certain issues in certain sectors, less is known about their contributions to the realization of the United Nations Sustainable Development Goals (SDGs). This paper helps balance the... View Details

Keywords: Sustainability Standards; Gold; Certification; Eco-labeling; International Law; Extractive Industries; Fair Trade; United Nations; Sustainable Development; Environmental Sustainability; Standards; Adoption; Governance; Global Range; Luxury; Mining Industry

February 2024
Article

An Economic Framework for Vaccine Prioritization

By: Mohammad Akbarpour, Eric Budish, Piotr Dworczak and Scott Duke Kominers

We propose an economic framework for determining the optimal allocation of a scarce supply of vaccines that become gradually available during a public health crisis, such as the Covid-19 pandemic. Agents differ in observable and unobservable characteristics, and the... View Details

Keywords: Vaccine; Fairness; Public Finance; Public Goods; Allocation Problems; Allocative Efficiency; Allocation Rules; Social Welfare; Pandemics; Inequality; COVID-19; COVID-19 Pandemic; Public Sector; Resource Allocation; Market Design; Marketplace Matching; Public Administration Industry

SSRN

15 Apr 2015
Research & Ideas

Why Americans Voted for an Income Tax

most from our way of life can afford to give back a little bit more." Like FDR, Obama wants us to see taxes not as a burden to be lamented but as a fair payment for benefits received. And as our society has grown more complex, the... View Details

Keywords: by Matthew C. Weinzierl

2008
Working Paper

'Fair Marriages:' An Impossibility

By: Bettina-Elisabeth Klaus

For the classical marriage model (introduced in Gale and Shapley, 1962) efficiency and envy-freeness are not always compatible, i.e., fair matchings do not always exist. However, for many allocation of indivisible goods models (see Velez, 2008, and references therein),... View Details

Keywords: Marketplace Matching; Fairness

10 Nov 2022
Research & Ideas

Too Nice to Lead? Unpacking the Gender Stereotype That Holds Women Back

If you’re a woman in the workplace, chances are your boss and colleagues expect you to be nicer than your male peers, new research suggests. And that perception could contribute to differences in which jobs you are hired for, which tasks you are assigned, and how your... View Details

Keywords: by Shalene Gupta

September 2016
Background Note

A Brief History of African American Leaders in Unions and the Labor Movement

By: Steven Rogers and Mercer Cook

This historically focused background note highlights the role of African American Labor Leaders in both the Labor Movement and the Civil Rights Movement. In doing so, it attempts to both highlight these noteworthy individuals and demonstrate the innate connection... View Details

Keywords: Wages; Working Conditions; Political History; Social History; Economic History; Business History; Fairness; Moral Sensibility; Labor And Management Relations; Social Issues; Culture; Equality And Inequality; Rights; Leading Change; Race; Civil Society or Community; Labor Unions

December 2014 (Revised April 2016)
Module Note

Responsibilities to Employees

By: Nien-he Hsieh

The note provides a framework to conceptualize managers' responsibilities to employees in relation to economic, legal and ethical considerations. The note frames the central ethical challenge for managers as exercising power in a fair manner. The fair exercise of power... View Details

Keywords: Leadership & Corporate Accountability; Legal Aspects Of Business; Responsibility; Ethics; Fairness; Employees; Decision Making; Leadership; Jobs and Positions; Labor; Law

April 29, 2020
Article

How Should We Allocate Scarce Medical Resources?

By: Max Bazerman, Regan Bernhard, Joshua D. Greene, Karen Huang and Netta Barak-Corren

Who should get a ventilator if there aren’t enough to go around? Research on decision making leads to three concrete guidelines that policy-makers and physicians can use to make fair choices when allocating scarce, life-saving resources. The key to making fair and... View Details

Keywords: COVID-19; Health Pandemics; Resource Allocation; Decision Making; Policy; Fairness; Ethics

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Seth Neel is an Assistant Professor housed in the Department of Technology and Operations Management (TOM) at HBS, and a Faculty Affiliate in Computer Science at SEAS. He is Principal Investigator of the Trustworthy AI Lab in Harvard's new View Details

November 2016 (Revised March 2017)
Case

Three Problems in Protecting Competition

By: Benjamin Edelman and Lena Goldberg

In three mini-cases, readers see a range of disputes in competition law—and apply legal principles to assure fair competition. View Details

Keywords: Law; Competition; Fairness

17 Nov 2017
Working Paper Summaries

Equity Concerns Are Narrowly Framed

Keywords: by Christine L. Exley and Judd B. Kessler

Narayana Murthy

Keywords: IT; Software; Consulting; Outsourcing

Research Summary

Research Overview

Eddie Riedl's research focuses on two primary topics: fair value accounting, and international accounting settings.

Regarding fair value accounting, his research examines both the critical reporting choices that managers make, as well as... View Details

2013
Article

Is It All about the Self? The Effect of Self-control Depletion on Ultimatum Game Proposers

By: Eliran Halali, Yoella Bereby-Meyer and Axel Ockenfels

In the ultimatum-game, as in many real-life social exchange situations, the selfish motive to maximize own gains conflicts with fairness preferences. In the present study we manipulated the availability of cognitive-control resources for ultimatum-game proposers to... View Details