financial accounting standards - Publications - Faculty & Research

28 Oct 2014
First Look

First Look: October 28

October 2014 Review of Financial Studies Corporate Investment and Stock Market Listing: A Puzzle? By: Asker, John, Joan Farre-Mensa, and Alexander Ljungqvist Abstract—We investigate whether short-termism distorts the investment decisions... View Details

Keywords: Carmen Nobel

23 Jun 2003
Research & Ideas

Psychology, Pathology, and the CEO

financial and strategic decision making. But along the way, I also noted another important aspect of this leadership task, a related line of effort that seemed to go largely unnoticed and unstudied by observers but that was just as vital... View Details

Keywords: by Rosabeth Moss Kanter

18 Sep 2013
Research & Ideas

Unspoken Cues: Encouraging Morals Without Mandates

experience. Moreover, we should not forget that one of the coauthors of the famous Hawthorne Studies (Harold Wright) was also chief of personnel at the Western Electric Company when Management and the Worker: An Account of a Research... View Details

Keywords: by Sean Silverthorne; Education

06 Jun 2005
Research & Ideas

Don’t Listen to “Yes”

had become standard practice. If you object to a proposal, you get quiet during the meeting. Then later, when you leave the room, you undercut the consensus that appeared to have emerged." Many organizations have similar patterns of... View Details

Keywords: by Martha Lagace

18 Aug 2011
Lessons from the Classroom

Business Plan Contest: 15 Years of Building Better Entrepreneurs

I-banks arrive with the attitude of been there, done that, let's try something new” "In the semifinal round we finished with the highest score from a couple of judges and a dead zero from those who pointed out that they were asked to rate plans on View Details

Keywords: by Julia Hanna; Education

23 Dec 2002
Research & Ideas

Partnering and the Balanced Scorecard

financial and non-financial measurements in four perspectives: financial, customer, internal process, and learning and growth. The approach quickly evolved into a new system for describing and managing strategy.2 Many of the organizations... View Details

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

January 2024
Case

Frank Cornelissen: The Great Sulfite Debate (A)

By: Tiona Zuzul and Susan Pinckney

In 2018, artisanal Italian vineyard Frank Cornelissen was one of the world’s leading natural wine vineyards. Its founder, Frank Cornelissen, faced weather related conditions that forced him to have to decide between staying true to the tenets of the natural wine... View Details

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01 Apr 2015
Research & Ideas

The Slow, Steady Battle to Fix Cancer Care

treated for cancer out of the patient experience," says Feeley, who still serves as head of MD Anderson's Institute for Cancer Care Innovation. The bundles represent the treatments clinicians select for patients and take into account... View Details

Keywords: by Carmen Nobel; Health

08 Jan 2019
First Look

New Research and Ideas, January 8, 2019

Standardized metrics of cath lab efficiency are proposed, which can be used in public reports on this topic moving forward. Attention is paid to understanding balance sheets to track the financial health of... View Details

Keywords: Dina Gerdeman

26 Jul 2011
First Look

First Look: July 26

deciding if organizations should be required to disclose nonfinancial information. The EC had to determine what types of organizations would be required to disclose, which international framework would serve as a standard reporting... View Details

Keywords: Sean Silverthorne

19 Dec 2017
First Look

New Research and Ideas, December 19, 2017

development of organic wine in countries with different winemaking traditions resulted in little common agreement regarding the definition of “organic” wine. After heated debate regarding the use of sulfites, differing organic wine View Details

Keywords: Carmen Nobel

22 Oct 2014
Research & Ideas

An Economic Principle For Us All: Comparative Advantage

governments to fight the downturn. "It seems likely that economic historians will look back at the years since 2007 as a grand natural experiment for assessing the effectiveness of alternative macroeconomic responses to a financial... View Details

Keywords: Re: David A. Moss

12 Mar 2012
Research & Ideas

Crowded at the Top: The Rise of the Functional Manager

titles such as chief financial officer, chief marketing officer, chief technology officer, and chief human resources officer. “In companies that have more related businesses, it makes sense to have these positions toward the top with the... View Details

Keywords: by Carmen Nobel

11 Aug 2016
Cold Call Podcast

Why College Rankings Keep Deans Awake at Night

the rating system. He said that federal financial aid should go to those schools that perform the best. The President eventually abandoned the idea after hearing from many college presidents that there is simply no way to reliably rate... View Details

Keywords: Re: William C. Kirby; Education

21 Apr 2015
First Look

First Look: April 21

while between-firm selection and market reallocation raise the left truncation of the distributions and shift revenue leftward. Using a rich cross-country firm-level panel dataset, we find significant evidence of both mechanisms, but between-firm selection and market... View Details

Keywords: Carmen Nobel & Sean Silverthorne

15 Dec 2008
Research & Ideas

The Surprisingly Successful Marriages of Multinationals and Social Brands

markets faster through the existing distribution network of the acquirer, or through the ability to invest quickly in significantly expanded facilities. Compared to an IPO, it allows the careful delineation of accountability and... View Details

Keywords: by Sarah Jane Gilbert; Consumer Products; Food & Beverage

19 Oct 2015
Research & Ideas

Business Research that Makes for Smarter Public Policy

Smarter Policy” to help provide evidence on matters of small-business financing—looking in particular about whether and how the financial crisis created a credit gap for small businesses. Despite gathering information, however, the... View Details

Keywords: by Michael Blanding

19 Jul 2010
Research & Ideas

How Mercadona Fixes Retail’s ’Last 10 Yards’ Problem

Carrefour, and more than twice that of an average U.S. supermarket. Sales per employee were 18 percent higher than that of other Spanish supermarkets that disclosed financial information that year and more than 50 percent higher than U.S.... View Details

Keywords: by Julia Hanna; Retail; Food & Beverage

16 Dec 2011
Research & Ideas

Reintroducing Intellectual Ambition to the Study of Business History

regional clusters. Naomi Lamoreaux and others have also underscored the financial and regulatory conditions in which innovation has flourished. Large datasets and econometric methods have enabled researchers to come up with powerful... View Details

Keywords: by Geoffrey Jones & Walter Friedman

23 Sep 2008
First Look

First Look: September 23, 2008

Media.) Download the paper: http://www.hbs.edu/research/pdf/09-039.pdf From Social Control to Financial Economics: The Linked Ecologies of Economics and Business in Twentieth Century America Authors:Marion Fourcade and Rakesh Khurana... View Details

Keywords: Martha Lagace

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