Filter Results:
(1,064)
Show Results For
- All HBS Web
(1,503)
- News (174)
- Research (1,064)
- Events (6)
- Multimedia (1)
- Faculty Publications (539)
Show Results For
- All HBS Web
(1,503)
- News (174)
- Research (1,064)
- Events (6)
- Multimedia (1)
- Faculty Publications (539)
Sort by
- December 2012
- Article
Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment
By: Karthik Ramanna and Ross L. Watts
SFAS 142 requires managers to estimate the current fair value of goodwill to determine goodwill write-offs. In promulgating the standard, the FASB predicted managers will, on average, use the fair value estimates to convey private information on future cash flows. The... View Details
Keywords: Goodwill Impairment; Fair-value Accounting; FASB; SFAS 142; Fair Value Accounting; Standards; Cash Flow; Agency Theory; Motivation and Incentives; Forecasting and Prediction; Goodwill Accounting
Ramanna, Karthik, and Ross L. Watts. "Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment." Review of Accounting Studies 17, no. 4 (December 2012): 749–780.
- June 2012
- Article
The Transparency Paradox: A Role for Privacy in Organizational Learning and Operational Control
Using data from embedded participant-observers and a field experiment at the second largest mobile phone factory in the world, located in China, I theorize and test the implications of transparent organizational design on workers' productivity and organizational... View Details
Keywords: Transparency; Privacy; Organizational Learning; Operational Control; Organizational Performance; Chinese Manufacturing; Field Experiment; Rights; Interpersonal Communication; Management Practices and Processes; Ethics; Corporate Disclosure; Performance Productivity; Boundaries; Organizations; Social and Collaborative Networks; Labor and Management Relations; Power and Influence; Manufacturing Industry; China
Bernstein, Ethan S. "The Transparency Paradox: A Role for Privacy in Organizational Learning and Operational Control." Administrative Science Quarterly 57, no. 2 (June 2012): 181–216.
- November 2018
- Article
Disruptive Innovation: An Intellectual History and Directions for Future Research
By: Clayton M. Christensen, Rory McDonald, Elizabeth J. Altman and Jonathan E. Palmer
The concept of disruptive innovation has gained considerable currency among practitioners despite widespread misunderstanding of its core principles. Similarly, foundational research on disruption has elicited frequent citation and vibrant debate in academic circles,... View Details
Keywords: Innovation Metrics; Systemic Industries; Technology Trajectories; Disruptive Innovation; Theory; History; Competitive Strategy; Research
Christensen, Clayton M., Rory McDonald, Elizabeth J. Altman, and Jonathan E. Palmer. "Disruptive Innovation: An Intellectual History and Directions for Future Research." Special Issue on Managing in the Age of Disruptions. Journal of Management Studies 55, no. 7 (November 2018): 1043–1078.
- 30 Oct 2006
- First Look
First Look: October 31, 2006
international economic and financial crises highlights the need for a comprehensive framework to assess the robustness of national economic and financial systems. This paper proposes a new comprehensive approach to measure, analyze, and View Details
Keywords: Sean Silverthorne
- 2013
- Chapter
Behavioral Corporate Finance: A Current Survey
By: Malcolm Baker and Jeffrey Wurgler
We survey the theory and evidence of behavioral corporate finance, which generally takes one of two approaches. The market timing and catering approach views managerial financing and investment decisions as rational managerial responses to securities mispricing. The... View Details
Keywords: Managerial Roles; Theory; Corporate Finance; Financial Management; Investment; Market Timing; Behavioral Finance; Prejudice and Bias; Economics; Forecasting and Prediction
Baker, Malcolm, and Jeffrey Wurgler. "Behavioral Corporate Finance: A Current Survey." In Handbook of the Economics of Finance, Volume 2A: Corporate Finance, edited by George M. Constantinides, Milton Harris, and Rene M. Stulz, 357–424. Handbooks in Economics. New York: Elsevier, 2013.
- April 2019
- Case
Coup or Crime? The Case of Carlos Ghosn
By: Aiyesha Dey, Jonas Heese and Puneet Brar
This case explores the interplay of global corporations, management styles, and local traditions through the high profile arrest of auto industry icon, Carlos Ghosn, in November 2018. The case allows students to debate opposing theories that led to the arrest and... View Details
Keywords: Management Style; Globalized Markets and Industries; Problems and Challenges; Ethics; Governance Controls
Dey, Aiyesha, Jonas Heese, and Puneet Brar. "Coup or Crime? The Case of Carlos Ghosn." Harvard Business School Case 119-096, April 2019.
- July 2003
- Case
Day Aristotle Went Missing, The: A Parable
Aristotle disappears during a festival in his honor. The citizens of Athens use various representations of Aristotle to find him. Sets off a discussion of which theories are most realistic, complex, and useful. View Details
Austin, Robert D. "Day Aristotle Went Missing, The: A Parable." Harvard Business School Case 604-009, July 2003.
- 2007
- Working Paper
Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting
By: Karthik Ramanna and Ross L. Watts
SFAS 142 requires firms to use unverifiable fair-value estimates to determine goodwill impairments. Standard setters suggest managers will use the discretion given by such estimates to convey private information on future cash flows, while agency theory predicts... View Details
Ramanna, Karthik, and Ross L. Watts. "Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting." Harvard Business School Working Paper, No. 08-014, August 2007.
- February 2009
- Article
Suspended in Self-Spun Webs of Significance: A Rhetorical Model of Institutionalization and Institutionally Embedded Agency
By: Sandy Edward Green, Yuan Li and Nitin Nohria
This article employs rhetorical theory to reconceptualize institutionalization as change in argument structure. As a state, institutionalization is embodied in the structure of argument used to justify a practice at a given point in time. As a process,... View Details
Green, Sandy Edward, Yuan Li, and Nitin Nohria. "Suspended in Self-Spun Webs of Significance: A Rhetorical Model of Institutionalization and Institutionally Embedded Agency." Academy of Management Journal 52, no. 1 (February 2009): 11–36.
- July 2013 (Revised March 2015)
- Case
Carl Zeiss and Free-Form Production: Can We See Clearly Yet?
By: Willy Shih
The prescription eyeglass lens industry was complicated and highly fragmented, and even though many of the tools and techniques employed have been relatively unchanged over the last century, there was still a surprising pace of innovation. An aging population around... View Details
Keywords: History; Demand and Consumers; Disruptive Innovation; Vertical Integration; Theory; Technology Adoption; Health Industry
Shih, Willy. "Carl Zeiss and Free-Form Production: Can We See Clearly Yet?" Harvard Business School Case 614-007, July 2013. (Revised March 2015.)
- April 2006
- Module Note
Asset Allocation: A Half-Course Module Note
By: Luis M. Viceira
Provides an overview of the main ideas and structure of a 15-session module on long-term asset allocation designed for MBA graduate students and investment professionals. This module is taught as part of a full-length, 30-session elective class on investment management... View Details
Keywords: Asset Management; Investment; Decisions; Management; Management Analysis, Tools, and Techniques; Teaching; Theory
Viceira, Luis M. "Asset Allocation: A Half-Course Module Note." Harvard Business School Module Note 206-133, April 2006.
- 2014
- Book
Managerial Accounting: Making Decisions and Motivating Performance
By: Srikant M. Datar and Madhav Rajan
Managerial Accounting: Making Decisions and Motivating Performance enables future managers and business owners to attain the core skills they need to become integral members of their company’s decision-making teams. This new program from established authors... View Details
Datar, Srikant M., and Madhav Rajan. Managerial Accounting: Making Decisions and Motivating Performance. Prentice Hall, 2014.
- 2018
- Book
Horngren's Cost Accounting: A Managerial Emphasis
By: Srikant M. Datar and Madhav Rajan
Horngren’s Cost Accounting defines the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of “different costs for... View Details
Datar, Srikant M., and Madhav Rajan. Horngren's Cost Accounting: A Managerial Emphasis. 16th ed. Pearson Education, 2018.
- 2014
- Working Paper
Putting Skin in the Game: Managerial Ownership and Bank Risk-Taking
By: Jan Bouwens and Arnt Verriest
This paper examines the relation between managerial ownership and bank risk exposure for a large sample of international financial institutions. We seek empirical evidence suggested by theories concerning conflicts between managers and owners over risk-taking. We argue... View Details
Keywords: Managerial Equity Ownership; Financial Risk; Banks; Motivation and Incentives; Risk Management; Employee Ownership; Corporate Governance; Banks and Banking; Banking Industry
Bouwens, Jan, and Arnt Verriest. "Putting Skin in the Game: Managerial Ownership and Bank Risk-Taking." Harvard Business School Working Paper, No. 14-070, February 2014. (Revised June 2014.)
- Article
The Error at the Heart of Corporate Leadership
By: Joseph L. Bower and Lynn S. Paine
Agency theory, a new model of governance promulgated by academic economists in the 1970s, is behind the idea that corporate managers should make shareholder value their primary concern and that boards should ensure they do. The theory regards shareholders as owners of... View Details
Bower, Joseph L., and Lynn S. Paine. "The Error at the Heart of Corporate Leadership." Harvard Business Review 95, no. 3 (May–June 2017): 50–60. (Reprinted in HBR’s 10 Must Reads: The Definitive Management Ideas of the Year from Harvard Business Review 2019, Boston, Mass: Harvard Business Review Press, 2019, pp. 165-192.)
- Winter 2017
- Article
Why Big Data Isn't Enough
By: Sen Chai and Willy C. Shih
There is a growing belief that sophisticated algorithms can explore huge databases and find relationships independent of any preconceived hypotheses. But in businesses that involve scientific research and technological innovation, this approach is misguided and... View Details
Keywords: Big Data; Science-based; Science; Scientific Research; Data Analytics; Data Science; Data-driven Management; Data Scientists; Technological Innovation; Analytics and Data Science; Mathematical Methods; Theory
Chai, Sen, and Willy C. Shih. "Why Big Data Isn't Enough." Art. 58227. MIT Sloan Management Review 58, no. 2 (Winter 2017): 57–61.
- Research Summary
Fast Retailing
I am conducting research on Fast Retailing, which is a holding company in Japan best know for its UNIQLO and THEORY brands. The company is going global in a big way and wants to be the No. 1 apparel company in the world, surpassing H&M, Zara, and GAP... View Details
- 22 Jul 2002
- Research & Ideas
How Business Strategy Tamed the “Invisible Hand”
thinking to guide management decisions. Thus, Peter Drucker argued that "management is not just passive, adaptive behavior; it means taking action to make the desired results come to pass." He noted that economic View Details
Keywords: by Pankaj Ghemawat
- December 2022
- Article
I Don't 'Recall': The Decision to Delay Innovation Launch to Avoid Costly Product Failure
By: Byungyeon Kim, Oded Koenigsberg and Elie Ofek
Innovations embody novel features or cutting-edge components aimed at delivering desired customer benefits.
Oftentimes, however, we observe the need to recall new products shortly after their introduction. Indeed, a firm
may rush an innovation to market in an attempt... View Details
Keywords: Innovation Management; Innovation And Strategy; Product Development Strategy; Product Introduction; Quality Control; Product Recalls; Game Theory; Market Timing; Innovation Strategy; Product Launch; Product Development
Kim, Byungyeon, Oded Koenigsberg, and Elie Ofek. "I Don't 'Recall': The Decision to Delay Innovation Launch to Avoid Costly Product Failure." Management Science 68, no. 12 (December 2022): 8889–8908.
- 10 May 2010
- Research & Ideas
What Top Scholars Say About Leadership
Handbook of Leadership Theory and Practice, recently published by Harvard Business Press, aims to give the topic its intellectual due. Edited by Khurana and Nitin Nohria, who will become the new Dean of Harvard Business School on July 1,... View Details