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  • All HBS Web  (3,700)
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  • 16 Feb 2004
  • Research & Ideas

HBS Center Focuses on Europe

Research Centers. For instance, (HBS professor) Tarun Khanna is working with the Asia-Pacific Research Center in Hong Kong and the Global Research Group in Boston on a case about a large financial services group. For the interviews at the... View Details
Keywords: by Cynthia Churchwell
  • June 2025
  • Case

Accounting for OpenAI at Microsoft

By: Jonas Heese, Joseph Pacelli, Nicole Zelazko and Michael Norris
In early 2025, Microsoft was evaluating the impact of its $14 billion investment in OpenAI. As OpenAI’s computing needs expanded, Microsoft positioned Azure as the exclusive provider for training and inference of their large language models. Despite the scale of the... View Details
Keywords: Accounting; Financial Reporting; Revenue Recognition; Corporate Finance; Capital; Investment; Revenue; AI and Machine Learning; Valuation; Governance; Financial Services Industry; Financial Services Industry; Financial Services Industry; Financial Services Industry; United States
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Heese, Jonas, Joseph Pacelli, Nicole Zelazko, and Michael Norris. "Accounting for OpenAI at Microsoft." Harvard Business School Case 125-118, June 2025.
  • 08 Sep 2010
  • First Look

First Look: September 8, 2010

domestic and imported inputs. Value data for imports and exports of services are too aggregated and valuations are questionable, while price data for service exports and imports are almost non-existent.... View Details
Keywords: Sean Silverthorne
  • 04 Oct 2016
  • First Look

October 4, 2016

https://www.hbs.edu/faculty/Pages/item.aspx?num=51680 forthcoming Journal of Financial Economics What Do Measures of Real-Time Corporate Sales Tell Us About Earnings Surprises and Post-announcement Returns? By: Froot, Kenneth A., Namho Kang, Gideon Ozik, and Ronnie... View Details
  • 28 Jun 2011
  • First Look

First Look: June 28

Authors:Ioannis Ioannou and George Serafeim Publication:Business Strategy Review (May 2011) Abstract We are exploring the value of forcing corporations to issue sustainability reports, which provide information about corporate performance in terms of social,... View Details
Keywords: Sean Silverthorne
  • 03 Aug 2016
  • What Do You Think?

How Can We Hold the “Leadership Industry” Accountable?

training they provide, market pressures, corporate governance shortcomings, and even the nature of leadership itself. John led the charge by saying, “Having taught within business schools for 20 years, I’ve had instructors talk about... View Details
Keywords: by James Heskett; Education
  • 27 Mar 2012
  • First Look

First Look: March 27

Exploration of Luxury Hotels in Tanzania Authors:Diego A. Comin Abstract Tourism is a tradable service activity that could allow some African countries to generate significant growth. Tanzania, given its unique natural assets, is an ideal... View Details
Keywords: Carmen Nobel
  • February 2009
  • Teaching Note

Pitney Bowes: Employer Health Strategy (TN)

By: Michael E. Porter and Jennifer F Baron
Teaching Note for 709458. View Details
Keywords: Health; Employees; Cost; Policy; Situation or Environment; Innovation and Invention; Contracts; Programs; Strategy; Service Industry; Service Industry; United States
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Porter, Michael E., and Jennifer F Baron. "Pitney Bowes: Employer Health Strategy (TN)." Harvard Business School Teaching Note 709-483, February 2009.
  • 12 Oct 1999
  • Research & Ideas

Spirit at Work: The Search for Deeper Meaning in the Workplace

blew up at me, instead of firing him, I'd say, 'Let's work together.' I deferred to the wisdom of my team and the larger forces that govern us all. It was amazing how much unity all that created and how it allowed us to overcome seemingly... View Details
Keywords: by Marguerite Rigoglioso
  • 11 May 2015
  • Research & Ideas

A Road Map to Fix America’s Transportation Infrastructure

Any highway commuter who has wasted hours stuck in traffic can see the cracks in the United States' transportation system, as can any airline passenger who has been stranded overnight in an airport. Yet while many agree that the need for infrastructure change is... View Details
Keywords: by Dina Gerdeman; Transportation
  • 15 Jun 2010
  • First Look

First Look: June 15

nature of accounting standards proposed between 1973 and 2007. Among other results, we find that length of service on the board and a prior career in investment banking/investment management are associated with proposing standards... View Details
Keywords: Martha Lagace
  • 11 Jul 2005
  • Research & Ideas

The New International Style of Management

At Dell Beijing, Andy Klump (HBS MBA '03) was excelling at his job—selling computer hardware and services solutions to multinationals—when the company's 360-degree performance-review process underwent a change. As part of the new... View Details
Keywords: by Garry Emmons
  • 12 Mar 2013
  • First Look

First Look: March 12

  PublicationsLocal Industrial Structures and Female Entrepreneurship in India Authors:Ghani, Ejaz, William R. Kerr, and Stephen D. O'Connell Publication:Journal of Economic Geography Abstract We analyze the spatial determinants of female entrepreneurship in India in... View Details
Keywords: Sean Silverthorne
  • 27 Oct 2009
  • First Look

First Look: October 27

Working Papers Money or Knowledge? What Drives Demand for Financial Services in Emerging Markets? (revised) Authors: Shawn Cole, Thomas Sampson, and Bilal Zia Abstract Why is demand for formal financial View Details
Keywords: Martha Lagace
  • 26 Jul 2006
  • Research & Ideas

The Strategic Way to Go to Market

more vehicles than they can sell and—unable to make money from new cars—turn to service and trade-ins to eke out margins. And at the bottom of the chain are customers trapped in high-pressure negotiations for a car that isn't the exact... View Details
Keywords: by Sean Silverthorne
  • October 1990 (Revised June 1993)
  • Case

Taxing Situations: Two Cases on Income Taxes and Financial Reporting

By: William J. Bruns Jr.
Two whimsical situations are described to provide illustrations of situations where income taxes paid differ from the income tax expense that might be included in financial reports. In addition to illustrating that financial reported income may differ from taxable... View Details
Keywords: Taxation; Accounting Audits; Financial Statements; Financial Reporting; Decisions; Financial Services Industry; Financial Services Industry
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Bruns, William J., Jr. "Taxing Situations: Two Cases on Income Taxes and Financial Reporting." Harvard Business School Case 191-071, October 1990. (Revised June 1993.)
  • May 2010 (Revised August 2010)
  • Case

Breaking the Buck

By: Robert C. Pozen and Elizabeth Leonard
After an incredibly volatile six months since Lehman Brothers declared bankruptcy, Finbar McCall contemplated his options. As the investment manager of RPG Prime Reserve Fund, Inc. (RPGXX), McCall had just heard the news that the U.S. Treasury was extending the... View Details
Keywords: Change Management; Financial Crisis; Financial Management; Insurance; Investment Funds; Business and Government Relations; Business and Shareholder Relations; Financial Services Industry
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Pozen, Robert C., and Elizabeth Leonard. "Breaking the Buck." Harvard Business School Case 310-135, May 2010. (Revised August 2010.)
  • 29 Jun 2017
  • Research & Ideas

Why Uber Is Worth Saving and How To Do It

was providing rides in 311 cities and 58 countries, and the startup’s reported valuation was estimated at about $70 billion in 2017. Consumers raved so much about the service initially that many public officials happily rewrote rules to... View Details
Keywords: by Dina Gerdeman; Transportation
  • 17 Feb 2015
  • HBS Case

HBS Cases: The Battle for San Francisco

and proud that their companies are creating products and services that are changing the world for the better," says Rose. "At the same time they realize that San Francisco is changing, and almost certainly not changing for the... View Details
Keywords: by Michael Blanding; Technology
  • 15 Oct 2008
  • First Look

First Look: October 15, 2008

  Working PapersEconomic Factors Underlying the Unbundling of Advertising Agency Services Authors:Mohammad Arzaghi, Ernst R. Berndt, James C. Davis, and Alvin J. Silk Abstract This paper addresses a longstanding puzzle involving the... View Details
Keywords: Martha Lagace
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