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  • 05 Mar 2013
  • First Look

First Look: March 5

publications on "the business case" for sustainability, seeking to map out the returns on investment and to differentiate recommended actions from cases of corporate philanthropy. Reports by business organizations and others... View Details
Keywords: Sean Silverthorne
  • 25 Mar 2014
  • First Look

First Look: March 25

the investor's and the investee's countries, affects the asset allocation decisions of global mutual funds. We find that investors tend to underweight investees with greater accounting distance. Using the mandatory adoption of International Financial View Details
Keywords: Sean Silverthorne
  • 26 Jul 2011
  • First Look

First Look: July 26

material in one annual report. This case outlines the history and trends of corporate social responsibility reporting to encourage a discussion around the decision points and implications of View Details
Keywords: Sean Silverthorne
  • 07 Mar 2017
  • First Look

First Look at New Research, March 7

fiscal year 2016. CEO Tim Cook commented on a very successful fiscal year 2016 and focused on all the positive financial results. However, Apple’s 2016 annual report was also telling another story. Apple’s... View Details
Keywords: Sean Silverthorne
  • 17 Mar 2015
  • First Look

First Look: March 17

the page count of its annual corporate reporting documents, helped stakeholders gain a more thorough understanding of its strategy, and begun the transition from being a product manufacturer to a... View Details
Keywords: Sean Silverthorne
  • 13 Apr 2010
  • First Look

First Look: April 13

that reports detailed location, ownership, and operation information for plants in more than 100 countries, we construct a spatially continuous index to measure the significance and extent of agglomeration between multinational firms. Our... View Details
Keywords: Martha Lagace
  • 15 Aug 2005
  • HBS Case

Classic Cases Live On at HBS

worker-management culture. However, the company was best known for its compensation system, paying its workers on a piecework basis, coupled with bonuses based on company revenues. Although this often resulted in average annual pay for... View Details
Keywords: by Garry Emmons
  • 07 Oct 2014
  • First Look

First Look: October 7

Reserve's Tenth Annual Report of 1923. The three principles I focus on are 1) the discouraging of speculative lending by commercial banks, 2) the desire to meet the credit needs of business, and 3) the... View Details
Keywords: Sean Silverthorne
  • 27 Jul 2010
  • First Look

First Look: July 27

Hampshire's Squam Lake. Their goal: the mapping of a long-term plan for financial regulation reform. The Squam Lake Report distills the wealth of insights from the ongoing collaboration that began at these meetings and provides a... View Details
Keywords: Martha Lagace
  • 02 Jun 2011
  • Research & Ideas

Signing at the Top: The Key to Preventing Tax Fraud?

fewer miles driven, the lower the annual premium—presenting a temptation to lie. Controlling for the number of cars per policy, the researchers found that the average reported mileage per car was much higher... View Details
Keywords: by Carmen Nobel; Accounting
  • 02 Jul 2001
  • Research & Ideas

Ray A. Goldberg

At the beginning of January, over two hundred senior executives and government officials from around the globe met at Harvard Business School for the fortieth annual Agribusiness Seminar. They represented every facet of the "global... View Details
Keywords: by Staff; Agriculture & Agribusiness
  • 24 Sep 2013
  • First Look

First Look: September 24

view, the fact remains that an effective conversation about sustainability requires the participation of both sides of the market. There are two main mechanisms for companies to communicate to the market as a way of starting this conversation: mandated View Details
Keywords: Sean Silverthorne
  • 06 Nov 2018
  • First Look

New Research and Ideas, November 6, 2018

most recently reported. Using the complete history of regular quarterly and annual filings by U.S. corporations from 1995 to 2014, we show that when firms make an active change in their reporting practices,... View Details
Keywords: Dina Gerdeman
  • 31 Mar 2009
  • First Look

First Look: March 31, 2009

the "opportunistic behavior" hypothesis, private equity firms have higher quality accruals and a lower propensity to manage income than public equity firms. We further find that public equity firms report more conservatively, in... View Details
Keywords: Martha Lagace
  • 03 Mar 2008
  • First Look

First Look: March 4, 2008

Harvard Business School Case 708-025 Covers strategy and leadership. World Economic Forum founder Klaus Schwab has created the world's most famous—and exclusive—global business conference, held annually in Davos, Switzerland, and backed... View Details
Keywords: Martha Lagace
  • 09 May 2018
  • Research & Ideas

A Simple Way for Restaurant Inspectors to Improve Food Safety

inspectors alike. On average, inspectors cited fewer violations at each successive establishment inspected throughout the day, the researchers found. In other words, inspectors tended to find and report the most violations at the first... View Details
Keywords: by Carmen Nobel; Food & Beverage; Service
  • 01 Feb 2022
  • What Do You Think?

Is Concierge Management an Answer to the “Big Quit”?

contributing to the so-called Great Resignation (or “Big Quit”) that has gained publicity recently. Quitting in the United States is a major business expense. Applying generally accepted rules of thumb for the annual cost of quitting to... View Details
Keywords: by James Heskett
  • 04 Nov 2008
  • First Look

First Look: November 4, 2008

monetization potential of his business. That business, called Improbable Research, encompassed a magazine (Annals of Improbable Research), a high-profile annual event (the Ig Nobel Prize Ceremony), a web site (improbable.com), a series of... View Details
Keywords: Martha Lagace
  • 13 Sep 2016
  • First Look

September 13, 2016

participants who reported having family rituals on Christmas were more likely to spend the holiday with family and to enjoy the holiday more. Moreover, while simply spending the holiday with family was associated with greater enjoyment,... View Details
  • 10 Mar 2009
  • First Look

First Look: March 10, 2009

and suggest the effects on subsequent reporting periods and competitor behavior are greater than previously documented. Download the paper: http://www.hbs.edu/research/pdf/08-073.pdf Geography, Poverty and Conflict in Nepal (revised)... View Details
Keywords: Martha Lagace

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