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Show Results For
- All HBS Web
(3,161)
- News (585)
- Research (2,047)
- Events (25)
- Multimedia (27)
- Faculty Publications (1,163)
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- November 2010 (Revised August 2011)
- Case
Australian Vintage Ltd.
By: David F. Hawkins
Following International Financial Reporting Standards guidance company records a number of significant losses and a related deferred tax asset. View Details
Keywords: Accounting; International Accounting; Financial Statements; Financial Reporting; Taxation; Business or Company Management; Asset Management; Assets; Financial Management; Standards; Australia
Hawkins, David F. "Australian Vintage Ltd." Harvard Business School Case 111-034, November 2010. (Revised August 2011.)
- 2014
- Chapter
Corporate Social Responsibility and Multinational Corporations
By: Nien-he Hsieh and Florian Wettstein
A central question that arises from the perspective of global ethics is what standards ought to apply to the activities of multinational corporations (MNCs). This chapter surveys the contemporary theoretical literature on this question. The first section provides... View Details
Keywords: Multinational Corporation; Multinational Firms and Management; Corporate Social Responsibility and Impact; Standards
Hsieh, Nien-he, and Florian Wettstein. "Corporate Social Responsibility and Multinational Corporations." Chap. 19 in The Routledge Handbook of Global Ethics, edited by Darrel Moellendorf and Heather Widdows, 251–266. London: Routledge, 2014.
- March 1996
- Case
FASB and Employee Stock Options, The
Summarizes the accounting principles governing employee stock options, including the recently issued accounting standard SFAS 123, Accounting for Stock-Based Compensation. Presents the theoretical issues involved with valuation and measurement of employee stock-based... View Details
Rapier, Donella. "FASB and Employee Stock Options, The." Harvard Business School Case 196-137, March 1996.
- Spring 2023
- Article
Incentive Contract Design and Employee-Initiated Innovation: Evidence from the Field
By: Wei Cai, Susanna Gallani and Jee-Eun Shin
This study examines how the design of incentive contracts for tasks defined as workers’ official responsibilities (i.e., standard tasks) influences workers’ propensity to engage in employee-initiated innovation (EII). EII corresponds to innovation activities that are... View Details
Keywords: Employee-initiated Innovation; Contract Design; Rank-and-file; Extra-role Behaviors; Compensation and Benefits; Motivation and Incentives; Innovation and Management
Cai, Wei, Susanna Gallani, and Jee-Eun Shin. "Incentive Contract Design and Employee-Initiated Innovation: Evidence from the Field." Contemporary Accounting Research 40, no. 1 (Spring 2023): 292–323.
- 16 Jan 2014
- Research & Ideas
Resolving Patent Disputes that Impede Innovation
In the high-tech industry, it's common practice for a governing body to develop technical standards for any given technology. The goal is to promote widespread adoption and compatibility among various devices. The Bluetooth View Details
- January 2015 (Revised March 2015)
- Case
Oberoi Hotels: Train Whistle in the Tiger Reserve
By: Ryan W. Buell, Ananth Raman and Vidhya Muthuram
Celebrated as one of the world's premiere luxury hotel brands, Oberoi Hotels attracts and serves some of the most quality-sensitive guests in the world. The case considers the challenge of how an organization, with a standardized service model, can repeatedly delight... View Details
Keywords: Service Quality; Service Management; Service Quality Competition; Customer Management; Customer Service Excellence; Employee Empowerment; Employee Engagement; Employee Training; India; Hospitality; Hotel Industry; Service Delivery; Service Operations; Customer Satisfaction; Employees; Quality; Accommodations Industry; India
Buell, Ryan W., Ananth Raman, and Vidhya Muthuram. "Oberoi Hotels: Train Whistle in the Tiger Reserve." Harvard Business School Case 615-043, January 2015. (Revised March 2015.)
- April 2015
- Case
Domeyard: Starting a High-Frequency Trading (HFT) Hedge Fund
By: Lauren Cohen, Christopher Malloy and Matthew Foreman
The principals at Domeyard, a start-up high frequency trading (HFT) hedge fund based in Cambridge, faced a myriad of important decisions: which markets to trade on, how to raise capital, and from whom to raise capital. Many of these decisions were standard for... View Details
Cohen, Lauren, Christopher Malloy, and Matthew Foreman. "Domeyard: Starting a High-Frequency Trading (HFT) Hedge Fund." Harvard Business School Case 215-036, April 2015.
- December 2010
- Article
Happiness Adaptation to Income and to Status in an Individual Panel
By: Rafael Di Tella and Robert MacCulloch
We study adaptation to income and to status using individual panel data on the happiness of 7,812 people living in Germany from 1984 to 2000. Specifically, we estimate a "happiness equation" defined over several lags of income and status and compare the long-run... View Details
Di Tella, Rafael, and Robert MacCulloch. "Happiness Adaptation to Income and to Status in an Individual Panel." Journal of Economic Behavior & Organization 76, no. 3 (December 2010): 834–852.
- 2022
- Working Paper
Buy Now, Pay Later Credit: User Characteristics and Effects on Spending Patterns
By: Marco Di Maggio, Justin Katz and Emily Williams
Firms offering "buy now, pay later" (BNPL) point-of-sale installment loans with minimal underwriting and low interest have captured a growing fraction of the market for short-term unsecured consumer credit. We provide a detailed look into the US BNPL market by... View Details
- January 2008 (Revised May 2013)
- Background Note
Accounting for Interest Rate Derivatives
Explains the accounting for interest rate derivatives under Statement of Financial Accounting Standards 133. View Details
Kimbrough, Michael D., and Nicole Thorne Jenkins. "Accounting for Interest Rate Derivatives." Harvard Business School Background Note 108-061, January 2008. (Revised May 2013.)
- September 1984
- Case
Henkel Corp.: International Sealants Brand SISTA (B)
By: Robert J. Dolan
Describes the outcome of implementation of the standardized plan described in Henkel (A). View Details
Keywords: Marketing Strategy; Globalization; Expansion; Profit; Conflict Management; Outcome or Result; Consumer Products Industry; Construction Industry; Europe; West Germany
Dolan, Robert J. "Henkel Corp.: International Sealants Brand SISTA (B)." Harvard Business School Case 585-100, September 1984.
- October 2002 (Revised February 2006)
- Case
Codex Alimentarius and Food Labeling
By: Ray A. Goldberg and Hal Hogan
Codex Alimentarius is a set of international food standards devised by the Codex Commission, a body within the United Nations jointly sponsored by the FAO and WHO. The purpose of the standards is to harmonize global trade in food products and agricultural commodities,... View Details
Keywords: Standards; Trade; Agreements and Arrangements; Food; Agribusiness; Governing Rules, Regulations, and Reforms; Globalization; Health; Food and Beverage Industry; Agriculture and Agribusiness Industry
Goldberg, Ray A., and Hal Hogan. "Codex Alimentarius and Food Labeling." Harvard Business School Case 903-417, October 2002. (Revised February 2006.)
- August 2007
- Article
Remedying Education: Evidence from Two Randomized Experiments in India
By: A. Banerjee, Shawn A. Cole, E. Duflo and L. Linden
This paper presents the results of two randomized experiments conducted in schools in urban India. A remedial education program hired young women to teach students lagging behind in basic literacy and numeracy skills. It increased average test scores of all children in... View Details
Banerjee, A., Shawn A. Cole, E. Duflo, and L. Linden. "Remedying Education: Evidence from Two Randomized Experiments in India." Quarterly Journal of Economics 122, no. 3 (August 2007): 1235–1264.
- February 2001 (Revised October 2001)
- Case
JetBlue Airways: Starting from Scratch
JetBlue Airways shows how an entrepreneurial venture is able to use human resource management, specifically a values-centered approach to managing people, as a source of competitive advantage. The major challenge faced by Ann Rhoades is to grow this people-centered... View Details
Keywords: Leadership; Values and Beliefs; Competitive Advantage; Entrepreneurship; Human Resources; Business Startups; Air Transportation Industry
Gittell, Jody H., and Charles A. O'Reilly III. "JetBlue Airways: Starting from Scratch." Harvard Business School Case 801-354, February 2001. (Revised October 2001.)
- June 2002
- Background Note
Note on the Value of Life
By: Michael A. Wheeler and Carlos Gonzalez
This case summarizes how American courts measure damages in wrongful death suits. Various standards are compared, as are their implications for business management. View Details
Keywords: Judgments; Courts and Trials; Business or Company Management; Standards; Negotiation; United States
Wheeler, Michael A., and Carlos Gonzalez. "Note on the Value of Life." Harvard Business School Background Note 902-152, June 2002.
- December 2003 (Revised October 2005)
- Case
High-Definition TV: The Grand Alliance
Describes political and economic forces that influenced the development of an all-digital, high-definition television (HDTV) standard in the United States between 1986 and 1996. Outlines the stakes for various government and industry participants in the... View Details
Keywords: Decision Choices and Conditions; Investment; Policy; Management Practices and Processes; Emerging Markets; Standards; Business and Government Relations; Networks; Research and Development; Technology Adoption; Entertainment and Recreation Industry; Technology Industry; Japan; Europe; United States
Eisenmann, Thomas R. "High-Definition TV: The Grand Alliance." Harvard Business School Case 804-103, December 2003. (Revised October 2005.)
- December 2003 (Revised November 2015)
- Background Note
The Fiduciary Relationship: A Legal Perspective
By: Lynn Sharp Paine
Discusses the concept of a fiduciary, as developed in the Anglo-American common law tradition, and outlines the principal differences between the legal standard applied to fiduciaries compared to ordinary arms'-length contractors. View Details
Paine, Lynn Sharp. "The Fiduciary Relationship: A Legal Perspective." Harvard Business School Background Note 304-064, December 2003. (Revised November 2015.)
- August 1983
- Background Note
Balance of Payments: Accounting and Presentation
By: David B. Yoffie
Provides an overview of balance of payments accounting and analytical presentation of balance of payments data. Includes sample transactions to illustrate the application of the basic accounting principles and definitions of the standard balances. View Details
Yoffie, David B. "Balance of Payments: Accounting and Presentation." Harvard Business School Background Note 384-005, August 1983.
- September 1984
- Case
Henkel Corp.: International Sealants Brand SISTA (A)
By: Robert J. Dolan
Corporate headquarters wishes to expand sales of a sealant product currently sold only in the West German market. Regional affiliates, operating on a profit center basis, are not enthusiastic about taking on the new product. The case describes the company's... View Details
Keywords: Marketing Strategy; Globalization; Expansion; Profit; Conflict Management; Consumer Products Industry; Construction Industry; Europe; West Germany
Dolan, Robert J. "Henkel Corp.: International Sealants Brand SISTA (A)." Harvard Business School Case 585-099, September 1984.