Biological Asset Accounting - Publications - Faculty & Research

12 Jul 2011
First Look

First Look: July 12

Business School Case 111-082 The case describes the challenges that UBS faced as a result of the U.S. Department of Justice investigation for tax fraud, which claimed that UBS had helped some 52,000 U.S. residents hide billions of dollars in untaxed View Details

Keywords: Carmen Nobel

01 Oct 2001
Research & Ideas

How To Make Restructuring Work for Your Company

company can divest a subsidiary through a tax-free spin-off, management must first decide how corporate overhead will be allocated between the subsidiary and the parent. The allocation decision can be complicated by management's understandable desire not to give away... View Details

Keywords: by Stuart C. Gilson

30 May 2024
Research & Ideas

Racial Bias Might Be Infecting Patient Portals. Can AI Help?

system and the patients they care for.” The study’s analyses carefully accounted for the recipient practice of the messages and patient characteristics such as age, ZIP code of residence, health status, insurance provider, and preferred... View Details

Keywords: by Ben Rand; Health

19 Mar 2014
Research & Ideas

A Brand Manager’s Guide to Losing Control

Parody, wherein anyone with a YouTube account and a camera can create satirical spoofs of advertisements. It's another hard pill to swallow for traditional brand managers. "Our brands are sacred to us," says Avery. "They... View Details

Keywords: by Carmen Nobel; Advertising

23 Oct 2000
Research & Ideas

The Strategy-Focused Organization

these key ingredients had been lacking in past discussions. Accountability for pieces of the strategy was now clearly established within the team. McCool and Brian Baker played central roles in communicating the new strategy and the... View Details

Keywords: by Robert S. Kaplan & David P. Norton

11 Aug 2009
First Look

First Look: August 11, 2009

profit from their private information relating to a specific financial reporting element, goodwill impairments, prior to its incorporation by the equity market or recognition by the firm's accounting system. Download the paper:... View Details

Keywords: Martha Lagace

18 Jun 2024
Research & Ideas

Industrial Decarbonization: Confronting the Hard Challenges of Cement

Cities like Cairo; Chongqing, China; Delhi; and Kinshasa, Congo are experiencing population explosions accompanied by unprecedented demand for homes, offices, factories, and infrastructure. In the United States, the Biden Administration’s policy-driven infrastructure... View Details

Keywords: by by Janelle Conaway; Green Technology; Energy; Industrial Products; Manufacturing

06 Oct 2003
Research & Ideas

The Problem with Hedge Funds

fund for management. For a percentage of the assets managed, or a percentage of the investors' gain, the bank places investors' money in other funds for management. The fee the investor pays the bank is for expertise the investor lacks in... View Details

Keywords: by D. Quinn Mills

21 Jul 2021
Research & Ideas

What Does an ESG Score Really Say About a Company?

Receiving more information can clarify the complex, but not when it comes to environmental, social, and governance (ESG) scores. A recent study shows that the more information a company discloses about its ESG practices, the more rating agencies disagree on how well... View Details

Keywords: by Kristen Senz

11 Jun 2013
First Look

First Look: June 11

in 2007. A sizeable portion of the growth can be explained by rising asset management fees, which in turn were driven by increases in the valuation of tradable assets, particularly equity. Another important factor was growth in fees... View Details

Keywords: Carmen Nobel

15 Nov 2011
First Look

First Look: November 15

information. Finally, we provide evidence that high sustainability companies significantly outperform their counterparts over the long-term, both in terms of stock market and accounting performance. Download the paper:... View Details

Keywords: Sean Silverthorne

15 Jul 2019
Book

Many Executives Are Afraid of Finance. Here's How They Can Gain Confidence

mean? Desai: People think finance and accounting are fundamentally the same when, in fact, much of the finance approach is a reaction against accounting. If you take the information problem as central, then measuring cash becomes... View Details

Keywords: by Dina Gerdeman

28 Nov 2005
Research & Ideas

Unilever: Transformation and Tradition

account individual circumstances. From the 1980s Unilever also honed skills in divesting businesses. Unilever's ability to identify acquisition targets, and to absorb the capabilities of acquired companies, became one of its principal... View Details

Keywords: by Geoffrey Jones; Consumer Products

27 Feb 2017
Research & Ideas

Reputation is Vital to Survival in Turbulent Markets

maintenance, or dismantling. What you do find is that many leaders expressed, in their interviews, coming to the realization that reputation was extremely important, and, having arrived at that, then going the extra mile to make sure they developed it as an View Details

Keywords: by Sean Silverthorne

12 Oct 2011
First Look

First Look: October 12

2011) Abstract Organizational culture-the shared assumptions, values, and behaviors that determine "how we do things around here"-can be measured and shaped. In organizations with large numbers of customer-facing employees, it can View Details

Keywords: Sean Silverthorne

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

12 Jan 2016
First Look

January 12, 2016

link: https://www.hbs.edu/faculty/Pages/item.aspx?num=50304 October 2015 Health Affairs Exposure to Harmful Workplace Practices Could Account for Inequality in Life Spans Across Different Demographic Groups By: Goh, Joel, Jeffrey Pfeffer,... View Details

Keywords: Carmen Nobel

13 Mar 2005
Research & Ideas

The Tricky Business of Nonprofit Brands

should they balance operational activities and advocacy efforts? How can they better measure performance against their missions and improve accountability to stakeholders?" The authors discuss their book in the following Q&A.... View Details

Keywords: by Manda Salls

16 Jul 2020
Research & Ideas

Restaurant Revolution: How the Industry Is Fighting to Stay Alive

suppliers to curate subscription boxes of artisanal food sold online. Why employees don’t want to return Barriers to rebuilding restaurant staffing begin with ensuring the safety of restaurant workers, including the need to take into View Details

Keywords: by Michael S. Kaufman, Lena G. Goldberg, and Jill Avery; Food & Beverage

September 2022 (Revised January 2023)
Case

Bear to Bull: An Analyst’s Journey with Netflix

By: Aiyesha Dey, Joseph Pacelli, Jennifer G. Lawson and Tom Quinn

Wedbush Securities analyst Michael Pachter said “hell freezing over” was more likely than him upgrading the “sell” rating he had maintained on movie and television streaming giant Netflix since 2011, despite meteoric subscriber and share price growth. In 2022, however,... View Details