Publications

March 2024
Module Note

Accounting Standards for the 21st Century

By: Jonas Heese

Over the past two decades, accounting standards have evolved to meet the demands of a rapidly changing business environment. This module note focuses on understanding the impact of these standards on measuring firm performance and financial position in the context of a... View Details

Keywords: Financial Statements; Standards; Performance Evaluation; Change Management

02 Sep 2020
News

The 1920s and H1B visas

28 Sep 2015
News

Harvard report: SLC becoming 'poster child' for collaborative student support

23 Apr 2024
In Practice

Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now

With each month clocking record-breaking temperatures across the planet, this Earth Day reflected the renewed urgency of regulators and businesses to find climate-change solutions. The US Securities and Exchange Commission recently adopted new rules that will mandate... View Details

Keywords: by Rachel Layne

31 May 2020
Working Paper Summaries

Demystifying the Math of the Coronavirus

Keywords: by Elon Kohlberg and Abraham Neyman; Health

02 Jul 2020
Working Paper Summaries

Inflation with COVID Consumption Baskets

Keywords: by Alberto Cavallo

2023
Working Paper

Accounting for Carbon Offsets – Establishing the Foundation for Carbon-Trading Markets

By: Robert S. Kaplan, Karthik Ramanna and Marc Roston

Tackling climate change requires reductions in current and future greenhouse gas (GHG) emissions as well as the removal of existing GHG from the atmosphere. Carbon-offset producers purport to provide such removals. But poor measurement practices and inadequate controls... View Details

Keywords: Carbon Offsetting; Climate Change; Environmental Regulation; Corporate Accountability

SSRN

Article

We Need Better Carbon Accounting. Here's How to Get There.

By: Robert S. Kaplan and Karthik Ramanna

Any effective system of greenhouse gas (GHG) accounting needs to measure each company’s supply-chain carbon impacts accurately. Such information would provide visibility and incentives for the company to make more climate-friendly product-specification and purchasing... View Details

Keywords: Accounting; Greenhouse Gas Emissions; GHG; Carbon Accounting; Environmental Accounting; Environmental Management; Governing Rules, Regulations, and Reforms; Supply Chain

Find at Harvard

October 31, 2023
Article

Research: Can a More Detailed LinkedIn Profile Boost Your Salary?

By: Boris Groysberg and Eric Lin

Our digital presence impacts how others perceive us. A simple résumé and a list of references no longer captures the essence of our professional capabilities. In this article, the authors explain how the intentional management of our online personas can have a positive... View Details

Keywords: Compensation and Benefits; Job Search; Social Media

Register to Read

23 Oct 2000
Research & Ideas

The Strategy-Focused Organization

and encouraged them after disappointing financial performance. But what had McCool seen? The poor financial performance was due to unusual external conditions that the employees could not control. The nonfinancial measures on the... View Details

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

June 2009 (Revised February 2014)
Case

Evaluating Microsavings Programs: Green Bank of the Philippines (A)

By: Nava Ashraf, Dean Karlan, Wesley Yin and Marc Shotland

Green Bank of the Philippines was known for its product innovation and its ability to bring new products to market. In 2002, Green Bank designed an untested commitment savings product that both gave individuals access to formal savings and helped them commit to... View Details

Keywords: Saving; Innovation and Invention; Measurement and Metrics; Product Design; Success; Performance Evaluation; Banking Industry; Philippines

File

Internet Appendix

May 2016 (Revised August 2022)
Case

RegionFly: Cutting Costs in the Airline Industry

By: Susanna Gallani and Eva Labro

RegionFly is a small, private airline specializing in ultra-premium services. Founded shortly after the "Golden Age of airline travel," RegionFly's financial performance had been strong for several decades. More recently, however, the results have taken a downward... View Details

Keywords: Recession; Downsizing; Profitability; Cost Management; Profit; Luxury; Competitive Strategy; Mergers and Acquisitions; Business Divisions; Logistics; Decision Making; Strategic Planning; Air Transportation Industry

November 2004
Case

Technology Commercialization at the Massachusetts General Hospital

The Department of Corporate Sponsored Research & Licensing (CSRL) at the Massachusetts General Hospital (MGH) serves as the primary interface between the hospital and the private sector. Examines the range of issues related to the commercialization of MGH's... View Details

Keywords: Technological Innovation; Conflict of Interests; Commercialization; Higher Education; Health Care and Treatment; Education Industry; Health Industry; Massachusetts

29 Sep 2014
News

Inflation Data in the U.S. Is Built Around a Survey that People Increasingly Won’t Take

2023
Working Paper

Are Hospital Quality Indicators Causal?

By: Amitabh Chandra, Maurice Dalton and Douglas O. Staiger

Hospitals play a key role in patient outcomes and spending, but efforts to improve their quality are hindered because we do not know whether hospital quality indicators are causal or biased. We evaluate the validity of commonly used quality indicators, such as... View Details

Keywords: Quality; Health Care and Treatment; Measurement and Metrics; Outcome or Result; Health Industry

Find at Harvard

Register to Read

24 Oct 2011
Research & Ideas

The Yelp Factor: Are Consumer Reviews Good for Business?

reviews over professional critics, but also because of its historical database that tracks every review. Luca compared the ratings over time with revenue data from the state of Washington to gauge how reviews impacted restaurants' bottom... View Details

Keywords: by Michael Blanding; Food & Beverage

2007
Working Paper

How Is Foreign Aid Spent? Evidence from a Natural Experiment

By: Eric D. Werker, Faisal Z. Ahmed and Charles Cohen

We use oil price fluctuations to construct a new instrument to test the impact of transfers from wealthy OPEC nations to their poorer Muslim allies. The instrument identifies plausibly exogenous variation in foreign aid. We investigate how aid is spent by tracking its... View Details

Keywords: International Finance; Energy Sources; Energy Industry; Asia

2023
Working Paper

ESG: From Process to Product

By: George Serafeim

ESG measurement, analysis, management, and communication is a process that the financial industry has turned into a product, resulting in many investment funds using the ESG label. This has caused confusion, generating demand for a framework that defines... View Details

Keywords: ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; ESG Reporting; Investment Fund; Investment; Corporate Social Responsibility and Impact; Financial Services Industry