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  • 2011
  • Article

'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum

By: Joanne Horton, Richard H. Macve and George Serafeim
Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details
Keywords: Fair Value; Deprival Value; Contract Liabilities; Fair Value Accounting; Measurement and Metrics; Profit; Revenue Recognition; Assets; Performance Evaluation; Contracts
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  • 23 Nov 2021
  • Book

What It Takes to Build an Organizational Culture That Wins

led a renewal of the company by discarding performance metrics that discouraged risk-taking, aligning employees behind a mission to empower customers, and proclaiming that the “C” in his title stood for... View Details
Keywords: by Avery Forman
  • Web

Topics - HBS Working Knowledge

Marketing Channels (1) Marketing Communications (15) Marketing Strategy (173) Marketing (322) Marketplace Matching (5) Markets (302) Mathematical Methods (10) Measurement and Metrics (16) Media (15) Medical Specialties (5) Mergers and... View Details
  • Web

What You Can Do to Create an Anti-Racist Organization - Recruiting

humanity recognized every single day,” said Manso-Brown. Without this important aspect of organizational policy and culture, adjusting hiring practices will not make meaningful change. Create Metrics and Hold Your Organization Accountable... View Details
  • 2013
  • Chapter

The Design of Online Advertising Markets

By: Benjamin Edelman
Because the market for online advertising is both new and fast-changing, participants experiment with all manner of variations. Should an advertiser's payment reflect the number of times an ad was shown, the number of times it was clicked, the number of sales that... View Details
Keywords: Misleading and Fraudulent Advertising; Online Advertising; Price; Market Design; Measurement and Metrics; Sales; Motivation and Incentives; Internet and the Web
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  • Spring 2012
  • Article

The Need for Sector-Specific Materiality and Sustainability Reporting Standards

By: Robert G. Eccles, Michael P. Krzus, Jean Rogers and George Serafeim
Even though the supply of sustainability information has increased considerably in the last decade, companies are still failing to disclose material information in a comparable format. We believe this has two downsides. On the one hand, companies are not adequately... View Details
Keywords: Sustainability; Reporting; Standard Setting; Regulation; Environmental Sustainability; Accounting; Standards; Integrated Corporate Reporting; Corporate Disclosure; Competitive Advantage; Capital Markets; Accounting Industry; United States
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  • 25 Jul 2017
  • First Look

First Look at New Research and Ideas: July 25, 2017

performance goals. Purchase this case: https://cb.hbsp.harvard.edu/cbmp/product/117012-PDF-ENG Harvard Business School Case 117-013 ATH Technologies (A): Making the Numbers No abstract available. Purchase this case:... View Details
Keywords: Carmen Nobel
  • Web

HBS - The year in Review

2023 Annual Report From The Dean Key Metrics Financials PDF Downloads The Year in Review Notable progress was made during FY23 in advancing the School’s priorities. Accelerating research on how digital and data are transforming management... View Details
  • 03 Apr 2007
  • First Look

First Look: April 3, 2007

and how to create a sustainable business model for a social venture. Purchase this case: http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=807122 Wyeth Pharmaceuticals: Spurring Scientific Creativity with Metrics Harvard... View Details
Keywords: Martha Lagace
  • Web

Financial Accounting Online Course | HBS Online

decisions Value a venture, project, or investment opportunity and perform a sensitivity analysis Who Will Benefit College Students and Recent Graduates Those Considering an MBA Mid-Career Professionals Learn the language of business... View Details
  • 22 Oct 2021
  • Research & Ideas

Want Hybrid Work to Succeed? Trust, Don’t Track, Employees

employees are working in remote or hybrid environments far from the eyes of watchful supervisors. Attempts to reassert the “butts in seats” metric by using awareness technology software to measure computer keystrokes or monitor time spent... View Details
Keywords: by Michael Blanding
  • 11 Apr 2007
  • Research & Ideas

Adding Time to Activity-Based Costing

becomes even more tangible when companies contemplate adding customer profitability information to their BSC customer perspective. The ability of TDABC to measure, simply and accurately, profitability at the individual customer level allows companies to consider new... View Details
Keywords: by Sarah Jane Gilbert
  • 2009
  • Chapter

Evaluating the Impact of SA8000 Certification

By: Michael J. Hiscox, Claire Schwartz and Michael W. Toffel
SA 8000, along with other types of certification standards and corporate codes of conduct, represents a new form of private governance of working conditions, initiated and implemented by companies, labor unions, and non-governmental activist groups. Whether these codes... View Details
Keywords: Corporate Governance; Working Conditions; Standards; Performance Evaluation
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  • 03 Jul 2018
  • First Look

New Research and Ideas, July 3, 2018

But while corporate political actions such as lobbying can have a greater impact on environmental quality, they are ignored in most current sustainability metrics. It is time for these metrics to be expanded to critically assess firms... View Details
Keywords: Dina Gerdeman
  • 01 Jun 2023
  • News

Bridging the ESG Data Gap

Megan Murday The idea for a digital platform to help venture capitalists calculate, benchmark, and improve portfolio ESG performance crystallized while Megan Murday (MBA 2021) was studying at HBS. Now the CEO of the software startup... View Details
Keywords: Deborah Blagg
  • 06 Jul 2023
  • News

Lessons from Major League Baseball's Game-Changing Innovations

Subscribe on iTunes Subscribe on Spotify More Skydeck episodes Hi, this is Dan Morrell, host of Skydeck. Back in 2014, When Chris Marinak (MBA 2008) was in the process of rolling out the instant replay system as a Senior Vice President at Major League Baseball, he... View Details
  • 24 Apr 2017
  • Op-Ed

Op-Ed: Courage: The Defining Characteristic of Great Leaders

Unilever Sustainable Living Plan with well-defined metrics the following year. Polman’s efforts in his first eight years returned 214 percent to Unilever shareholders. Nevertheless, Kraft Heinz, owned by Brazilian private equity firm 3G,... View Details
Keywords: by Bill George; Auto; Food & Beverage
  • 2008
  • Dictionary Entry

Total Factor Productivity

By: Diego Comin
Total Factor Productivity (TFP) is the portion of output not explained by the amount of inputs used in production. The following definition describes the measurement and importance of TFP for growth, fluctuations and development as well as likely future directions of... View Details
Keywords: Business Cycles; Economic Growth; Measurement and Metrics; Production; Performance Productivity; Research
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  • Web

Business Fundamentals Course - CORe | HBS Online

Modules Business Analytics Beginning with basic descriptive statistics and progressing to regression analysis, you’ll implement analytical techniques in Excel and apply fundamental quantitative methods to real business problems—from View Details
  • 2006
  • Working Paper

Too Motivated?

By: Eric J. Van den Steen

I show that an agent's motivation to do well (objectively) may be unambiguously bad in a world with differing priors, i.e., when people openly disagree on the optimal course of action. The reason is that an agent who is strongly motivated is more likely to follow... View Details

Keywords: Governance Controls; Employees; Wages; Measurement and Metrics; Outcome or Result; Performance; Agency Theory; Motivation and Incentives
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