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  • 26 Jun 2000
  • Research & Ideas

What’s an Internet Business Model? Ask a Health Care Professional

Industries." One key aspect of the Internet revolution to keep in mind, began Applegate, is that new business models continue to draw on essential information and values that have always driven business. "This is an evolutionary process,"... View Details
Keywords: by Martha Lagace; Health
  • 06 Apr 2010
  • First Look

First Look: April 6

quality. Download the paper: http://ssrn.com/abstract=1557231 Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment Authors: Karthik Ramanna and Ross L Watts Abstract SFAS 142 requires managers to estimate the current View Details
Keywords: Martha Lagace
  • 14 Aug 2007
  • First Look

First Look: August 14, 2007

allow holders of patents the right but not the obligation to sue others. We suggest that the likelihood of a patent's being litigated is positively associated with the value of the patent and the extent of disclosure (prior art cited) in... View Details
Keywords: Martha Lagace
  • 11 Apr 2017
  • First Look

First Look at New Research, April 11

represented the fair value of Dell. In addition, if Rogers concluded the merger price did not represent fair value, should T. Rowe simply sell its shares, or was it in the best... View Details
  • March 2000
  • Background Note

Transfer Pricing

By: Robert S. Kaplan
Discusses use of market prices, negotiated prices, variable costs, dual rate, and full costs for transfer prices. View Details
Keywords: Fair Value Accounting; Cost Accounting; Price; Price Bubble; Negotiation; Cost Management; Cost of Capital; Financial Markets; Strategic Planning; Accounting Industry
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  • September 2017 (Revised November 2017)
  • Case

John Rogers and Ariel Investments

By: Steven Rogers and Greg White
The strong, public advocacy of a highly successful African American CEO has the potential to negatively impact his company. The CEO is deciding if he should listen to the advice of others who are urging him to “tone it down”. View Details
Keywords: Advocacy; Diversity; Investment Management; Affirmative Action; Disruption; Cost vs Benefits; Corporate Entrepreneurship; Fairness; Moral Sensibility; Values and Beliefs; Corporate Accountability; Leading Change; Corporate Social Responsibility and Impact; Problems and Challenges; Financial Services Industry; Chicago
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  • June 1987 (Revised August 1988)
  • Case

American Bank

By: Robert S. Kaplan
American Bank is developing a new system to compute product costs. The deregulated, more competitive environment for commercial banks has created both problems and opportunities for banking operations. In order to price existing products and assess the desirability of... View Details
Keywords: System; Consolidation; Commercial Banking; SWOT Analysis; Fair Value Accounting; Cost Management; Price; Banking Industry; North and Central America; United States
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  • 08 Jul 2002
  • What Do You Think?

Have We Carried the Concept of Alignment Too Far?

should have insured and enforced fairness and honest reporting." Many questions were raised about the level and form of compensation afforded U.S. business leaders today. Allen Roberts comments, "In sustainable, successful... View Details
Keywords: by James Heskett
  • 10 Sep 2001
  • Research & Ideas

The Negotiator’s Secret: More Than Merely Effective

analysis, all subjects were asked for their private assessment of the target company's fair value—as distinct from how they might portray that value in the bargaining process. Those assigned the role of... View Details
Keywords: by James K. Sebenius
  • 17 Apr 2012
  • First Look

First Look: April 17

Value framework offered by Porter and Kramer (HBR, January-February 2011). We assert that, despite criticisms of and debate about the value of CSR initiatives to society and to corporate profitability, every... View Details
Keywords: Carmen Nobel
  • 18 Jun 2001
  • Research & Ideas

Caught in the Cogs: When Manufacturing and IT Meet

operations." Fair enough. But how can that actually be accomplished? With the help of Bart Blackburn (HBS MBA '97) of SupplierInsight, Paul Deninger (HBS MBA '84) of Broadview, and Ted Fischer of SCB Enterprise Solutions, Upton set... View Details
Keywords: by Jim Aisner
  • 30 Apr 2019
  • First Look

New Research and Ideas, April 30, 2019

inferences are formed as a function of what is chosen. Specifically, when observers encounter someone else's choice (e.g., of political candidate), they use the chosen option's attribute values (e.g., a candidate's specific stance on a... View Details
Keywords: Dina Gerdeman
  • 20 Jun 2011
  • Lessons from the Classroom

Fame, Faith, and Social Activism: Business Lessons from Bono

escalating, high-profile campaign against Third World debt, poverty, war and disease. “Any CEO who thinks his or her job is about maximizing shareholder value is living in the past.” Koehn, a Harvard Business School historian who has... View Details
Keywords: by Kim Girard; Entertainment & Recreation
  • 18 Dec 2018
  • First Look

New Research and Ideas, December 18, 2018

Case 119-030 Fair Value Accounting at Berkshire Hathaway Inc. In May 2018, Berkshire Hathaway announced an unprecedented loss of more than $1 billion for the first quarter of 2018. Warren Buffett blamed this... View Details
Keywords: Dina Gerdeman
  • 18 Jul 2005
  • Research & Ideas

Time to Rethink the Corporate Tax System?

can be reallocated to lower-tax jurisdictions with a fair amount of ease. Finally, changing patterns of incentive compensation have sharpened incentives to squeeze profits out of parts of the organization that were heretofore not profit... View Details
Keywords: by Ann Cullen
  • 31 Jul 2012
  • First Look

First Look: July 31

observed corporate accountability reports can be used to determine whether and how those reports create or destroy value for shareholders and other constituencies. Download the paper: http://ssrn.com/abstract=1934322 When Supply-Chain... View Details
Keywords: Carmen Nobel
  • 30 Apr 2007
  • Research & Ideas

All Eyes on Slovakia’s Flat Tax

Slovakia highlights the fact that the beliefs and views of a country on what is fair [do] matter for the long-term sustainability of reforms," says Alfaro. Alfaro, Dessain, and Jensen joined forces for an e-mail interview with HBS... View Details
Keywords: by Martha Lagace
  • 28 Apr 2015
  • First Look

First Look: April 28

Understanding Ordinary Unethical Behavior: Why People Who Value Morality Act Immorally By: Gino, F. Abstract—Cheating, deception, organizational misconduct, and many other forms of unethical behavior are among the greatest challenges in... View Details
Keywords: Sean Silverthorne
  • January 2024
  • Supplement

Accounting Red Flags or Red Herrings at Catalent? (B)

By: Joseph Pacelli, ZeSean Ali and Tom Quinn
GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details
Keywords: Accounting Audits; Acquisition; Budgets and Budgeting; Business Earnings; Earnings Management; Cost Accounting; Fair Value Accounting; Financial Reporting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Lawsuits and Litigation; Stocks; Performance Productivity; Pharmaceutical Industry; Accounting Industry; United States
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  • 20 Aug 2018
  • Research & Ideas

Bargain Hunters Beware: A Store's 'Original Price' Might Not Be After All

handbag with a sale price of $40, along with a “true original price” and a “displayed original price,” each of which ranged $40 to $90. They were then asked a series of questions, including whether they thought the bag was high quality, a good deal, and at a View Details
Keywords: by Michael Blanding; Advertising; Retail

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