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Show Results For
- All HBS Web
(3,084)
- News (585)
- Research (2,061)
- Events (25)
- Multimedia (27)
- Faculty Publications (1,164)
- September 1987
- Background Note
Basic Issues in the Process of Formulating Strategy, Setting Goals, and Managing Standards of Performance
By: James L. Heskett
Heskett, James L. "Basic Issues in the Process of Formulating Strategy, Setting Goals, and Managing Standards of Performance." Harvard Business School Background Note 388-036, September 1987.
- 2018
- Working Paper
Ratcheting, Competition, and the Diffusion of Technological Change: The Case of Televisions Under an Energy Efficiency Program
By: Tomomichi Amano and Hiroshi Ohashi
In differentiated goods markets with societal implications, quality standards are commonly implemented to avoid the under-provision of innovation. Firms have clear incentives to engage in strategic behavior because policymakers use market outcomes as a benchmark in... View Details
Keywords: Product Differentiation; Energy Efficiency Standards; Ratcheting; Diffusion Of Innovation; Technological Innovation; Competition; Quality; Governing Rules, Regulations, and Reforms; Policy
Amano, Tomomichi, and Hiroshi Ohashi. "Ratcheting, Competition, and the Diffusion of Technological Change: The Case of Televisions Under an Energy Efficiency Program." Harvard Business School Working Paper, No. 19-021, September 2018.
- 21 Oct 2010
- Conference Presentation
How the ISO 9001 Standard for Quality Management Systems Improves Employee Morale and Increases Profitability and Competitiveness
Toffel, Michael W. "How the ISO 9001 Standard for Quality Management Systems Improves Employee Morale and Increases Profitability and Competitiveness." Paper presented at the IBS User Forum, Boston, October 21, 2010.
- Article
The Impact of Penalties for Wrong Answers on the Gender Gap in Test Scores
By: Katherine B. Coffman and David Klinowski
Multiple-choice exams play a critical role in university admissions across the world. A key question is whether imposing penalties for wrong answers on these exams deters guessing from women more than men, disadvantaging female test-takers. We consider data from a... View Details
Coffman, Katherine B., and David Klinowski. "The Impact of Penalties for Wrong Answers on the Gender Gap in Test Scores." Proceedings of the National Academy of Sciences 117, no. 16 (April 21, 2020): 8794–8803.
- 14 Feb 2013
- Talk
Reinforcing Regulatory Regimes: How States, Civil Society, and Codes of Conduct Promote Adherence to Global Labor Standards
Toffel, Michael W. "Reinforcing Regulatory Regimes: How States, Civil Society, and Codes of Conduct Promote Adherence to Global Labor Standards." New Directions in Regulation Seminar Series, Harvard Kennedy School Regulatory Policy Program, Cambridge, MA, United States, February 14, 2013.
- 2012
- Working Paper
The International Politics of IFRS Harmonization
By: Karthik Ramanna
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS... View Details
Keywords: Accounting Standards; Globalization; IASB; IFRS; Politics; Financial Reporting; International Accounting; Global Strategy; Corporate Governance; Policy; Government and Politics; Standards; China; India; Canada
Ramanna, Karthik. "The International Politics of IFRS Harmonization." Harvard Business School Working Paper, No. 11-132, June 2011. (Revised August 2011, March 2012, August 2012, October 2012. Forthcoming in Accounting, Economics & Law.)
- 18 Nov 2016
- Working Paper Summaries
Standardized Color in the Food Industry: The Co-Creation of the Food Coloring Business in the United States, 1870–1940
- June 1998
- Article
Using Delegation and Control Systems to Mitigate the Trade-off between the Performance-Evaluation and Belief-Revision Uses of Accounting Standards
By: V.G. Narayanan and A. Davila
Narayanan, V.G., and A. Davila. "Using Delegation and Control Systems to Mitigate the Trade-off between the Performance-Evaluation and Belief-Revision Uses of Accounting Standards." Special Issue on Mastering Finance Series. Journal of Accounting & Economics 25, no. 3 (June 1998).
- Third Quarter 2018
- Article
Why and How Investors Use ESG Information: Evidence from a Global Survey
By: Amir Amel-Zadeh and George Serafeim
Using survey data from a sample of senior investment professionals from mainstream (i.e., not SRI funds) investment organizations, we provide insights into why and how investors use reported environmental, social, and governance (ESG) information. Relevance to... View Details
Keywords: ESG; ESG (Environmental, Social, Governance) Performance; Sustainability; Investment Management; Investment Strategy; Metrics; Standard Setting; Accounting Standards; Finance; Investment; Information; Environmental Sustainability; Governance; Performance Effectiveness; Strategy
Amel-Zadeh, Amir, and George Serafeim. "Why and How Investors Use ESG Information: Evidence from a Global Survey." Financial Analysts Journal 74, no. 3 (Third Quarter 2018): 87–103.
- April 2012
- Article
The Question of IFRS Adoption: A Very Long Engagement
By: Karthik Ramanna and Ross L. Watts
Keywords: Accounting Standards; Political Economy; International Accounting; International Relations
Ramanna, Karthik. "The Question of IFRS Adoption: A Very Long Engagement." CPA Journal 82, no. 4 (April 2012).
- October 2009 (Revised January 2014)
- Teaching Note
Genzyme Center (A), (B) & (C)
Teaching Note for [610008], [610009], and [610010]. View Details
Keywords: Environment; Environmental And Social Sustainability; Environmental Operations; Environmental Protection; Environmental Regulation; Standard Setting; Standards; Environmental Accounting; Engineering; Governance; Energy; Economics; Operations; Projects; Social Enterprise; Infrastructure; Construction Industry; Biotechnology Industry; Real Estate Industry
- August 2008
- Article
The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting
By: Karthik Ramanna
I study the evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the FASB issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting. The result is... View Details
Keywords: Accounting; Fair Values; Politics; Standard Setting; Fair Value Accounting; Goodwill Accounting; Government Legislation; Agency Theory
Ramanna, Karthik. "The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting." Journal of Accounting & Economics 45, nos. 2-3 (August 2008): 253–281. (Winner of the Elsevier JAE 2008 Best Paper Prize. Winner of the American Accounting Association FARS Best Dissertation Award. Presented at the 2006 Journal of Accounting & Economics Conference.)
- July 2025
- Teaching Note
Silicon Valley Bank: Gone in 36 Hours
- April 2018
- Case
Bretton Woods and the Liberal World Order
By: Sophus A. Reinert and Jonathan Schlefer
Reinert, Sophus A., and Jonathan Schlefer. "Bretton Woods and the Liberal World Order." Harvard Business School Case 718-037, April 2018.