financial accounting standards - Publications - Faculty & Research

19 Jul 2011
First Look

First Look: July 19

timing of profit recognition. Performance measurement issues still need to be addressed directly. The standard setters' current projects on 'revenue recognition', 'insurance contracts', and 'measurement' therefore need broadening to... View Details

Keywords: Sean Silverthorne

04 Mar 2014
First Look

First Look: March 4

converted from not-for-profit to for-profit. The case describes its Accountable Care Organization (ACO) and asks whether it should continue this experiment. Purchase this case:... View Details

Keywords: Sean Silverthorne

05 Jan 2010
First Look

First Look: January 5

graduate from HBS in Spring 2009. He must decide whether to join his father's company, Toronto-based AME Learning, as president working alongside his father who will be CEO. AME has been in business for 12 years, mostly as a small consulting firm doing View Details

Keywords: Martha Lagace

25 Jun 2014
Lessons from the Classroom

FIELD Trip: Conquering the Gap Between Knowing and Doing

they probably didn't do a good job." Learning By Doing For decades, Harvard's case-study method has been the gold standard in business-school education, emulated around the world for its methodology that teaches students... View Details

Keywords: by Michael Blanding; Education

August 2023 (Revised January 2024)
Supplement

Arla Foods: Data-Driven Decarbonization (B)

By: Michael Parzen, Michael W. Toffel, Susan Pinckney and Amram Migdal

The case describes Arla’s history, in particular its climate change mitigation efforts, and how it implemented a price incentive system to motivate individual farms to implement scope 1 greenhouse gas emissions mitigation measures and receive a higher milk price. The... View Details

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07 Mar 2017
First Look

First Look at New Research, March 7

around the world, as noted by Richard Lewis, Chief Executive of the AELTC. Purchase this case: https://cb.hbsp.harvard.edu/cbmp/product/517093-PDF-ENG Harvard Business School Case 117-039 Accounting for the iPhone Upgrade Program (B) In... View Details

Keywords: Sean Silverthorne

16 Nov 2020
Research & Ideas

Transitions of Power Are Difficult. What Joe Biden and Other Incoming Leaders Need to Know.

have developed a perspective on strategies for the near-term and long-term. But first, before anything else, it’s important to stop the bleeding; that is, deal with crises and pain points. Whether the problems involve financial distress... View Details

Keywords: by Sean Silverthorne

21 Nov 2017
First Look

First Look at New Research and Ideas, November 21, 2017

https://www.hbs.edu/faculty/Pages/item.aspx?num=53530 forthcoming Review of Financial Studies Asset Price Dynamics in Partially Segmented Markets By: Greenwood, Robin, Samuel Gregory Hanson, and Gordon Y. Liao Abstract—We develop a model... View Details

Keywords: Sean Silverthorne

11 May 2010
First Look

First Look: May 11

Invention of Data Privacy in the United States and France Author:J. Gunnar Trumbull Publication:In The Voice of the Citizen Consumer, edited by K. Bruckweh. Cambridge: Cambridge University Press, 2010 An abstract is unavailable at this time. Lessons from the Crisis... View Details

Keywords: Martha Lagace

24 Apr 2006
Research & Ideas

Managing Alignment as a Process

standard for workers in construction, farming, and other professions that require strenuous outdoor labor. SMI built a successful national sales base from its headquarters in Massachusetts by establishing channels with large department... View Details

Keywords: by Robert S. Kaplan & David P. Norton; Apparel & Accessories; Fashion; Consumer Products; Retail

30 Jul 2013
First Look

First Look: July 30

Because the current empirical literature does not account for this intertemporal channel, it may underestimate the total work disincentive effect of SSDI. Download working paper: http://ssrn.com/abstract=2295538 J. Richard Hackman... View Details

Keywords: Anna Secino

28 Apr 2015
First Look

First Look: April 28

financial and nonfinancial measures, some envisioned its role only in formulaic compensation contracts. We describe an alternative view, in which the scorecard's formal measures are created and used for informal management, with... View Details

Keywords: Sean Silverthorne

14 Feb 2017
First Look

First Look at New Research: February 14

https://www.hbs.edu/faculty/Pages/item.aspx?num=52096 2016 Financial Market History: Reflections on the Past for Investors Today The Origins of High-Tech Venture Investing in America By: Nicholas, Tom Abstract—The United States has... View Details

Keywords: Sean Silverthorne

23 Feb 2010
First Look

First Look: Feb. 23

innovation in clusters should account for these links. Download the paper: http://www.hbs.edu/research/pdf/10-064.pdf The Strategic Use of Architectural Knowledge by Entrepreneurial Firms Author:Carliss Y. Baldwin Abstract This paper... View Details

Keywords: Martha Lagace

16 Nov 2010
Lessons from the Classroom

Data.gov: Matching Government Data with Rapid Innovation

and other top executives representing fields as diverse as telecommunications, financial services, and pharmaceuticals, as well as government entities in the US and overseas-debated the pluses and minuses of Data.gov's decisions, its... View Details

Keywords: by Martha Lagace; Technology

19 Sep 2012
Research & Ideas

Funding Innovation: Is Your Firm Doing it Wrong?

can take years, it's too soon to determine the results of GSK's efforts, but preliminary indications are positive, according to Lerner. "Glaxo has very deliberately said let's try to move to a situation where there's real View Details

Keywords: by Carmen Nobel

07 Oct 2014
First Look

First Look: October 7

thousands of pages of safety regulations. For those with poor safety practices, OSHA inspections can result in penalties and bad press that risk impugning the company's reputation. Both of these accounts suggest that for managers, the... View Details

Keywords: Sean Silverthorne

19 Oct 2011
Research & Ideas

Designing Cities for a Sustainable Future

On a June day in Manhattan with temperatures heading into the 90s, a straphanger named Mike is taking his customary subway ride to work. People are grumbling about the heat, but hey, it's summer, it's supposed to be hot, and besides, "Whaddya gonna do?" New Yorkers... View Details

Keywords: by Garry Emmons; Construction; Real Estate

05 Aug 2008
First Look

First Look: August 5, 2008

rebalancing in the financial portfolio of participants. These patterns conceal strong household-level evidence of active rebalancing, which on average offsets about one half of idiosyncratic passive variations in the risky asset share.... View Details

Keywords: Martha Lagace

January 2024
Teaching Note

Frank Cornelissen: The Great Sulfite Debate (A) & (B)

By: Tiona Zuzul

Teaching Note for HBS Case Nos. 724-391 and 724-398. 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... View Details

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First Look: July 19

First Look: March 4

First Look: January 5

FIELD Trip: Conquering the Gap Between Knowing and Doing

Arla Foods: Data-Driven Decarbonization (B)

First Look at New Research, March 7

Transitions of Power Are Difficult. What Joe Biden and Other Incoming Leaders Need to Know.

First Look at New Research and Ideas, November 21, 2017

First Look: May 11

Managing Alignment as a Process

First Look: July 30

First Look: April 28

First Look at New Research: February 14

First Look: Feb. 23

Data.gov: Matching Government Data with Rapid Innovation

Funding Innovation: Is Your Firm Doing it Wrong?

First Look: October 7

Designing Cities for a Sustainable Future

First Look: August 5, 2008

Frank Cornelissen: The Great Sulfite Debate (A) & (B)

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