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(829)
- People (2)
- News (253)
- Research (441)
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- Faculty Publications (175)
Show Results For
- All HBS Web
(829)
- People (2)
- News (253)
- Research (441)
- Events (6)
- Multimedia (1)
- Faculty Publications (175)
- 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
Horton, Joanne, Richard H. Macve, and George Serafeim. "'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum." Accounting and Business Research 41, no. 5 (2011): 491–514.
- Web
Globalization - Faculty & Research
Centers The globalization of business has long encouraged Harvard Business School (HBS) faculty to research international business practices and the effects of globalization. Seminal contributions - Christopher Bartlett on managing across... View Details
- 22 Jul 2014
- First Look
First Look: July 22
U.S. firms and foreign firms from strong rule of law countries show a positive association between restatement frequency and internal control weaknesses. Firms from weak rule of View Details
Keywords: Sean Silverthorne
- 15 Dec 2023
- News
The Musts of 2023
Subscribe on iTunes Subscribe on Spotify More Skydeck episodes Hi, this is Dan Morrell, host of Skydeck. At fall reunions, we set up shop on campus and asked alumni about what media moved them this year. What changed their minds or their hearts. And their answers ran... View Details
- March 2024
- Case
Nomad: A License to Bank
By: Paul A. Gompers and Pedro Levindo
In late 2023, Lucas Vargas, CEO and co-founder of Nomad, a fintech that offered financial services in the United States for Brazilian residents, had to decide what to do to ensure the company’s continued expansion. Nomad launched its first product, a U.S. digital bank... View Details
Keywords: Mergers and Acquisitions; Business Startups; Customer Satisfaction; Decision Making; Entrepreneurship; Banks and Banking; Initial Public Offering; Global Strategy; Growth and Development Strategy; Brands and Branding; Marketing Strategy; Product Launch; Organizational Culture; Going Public; Ownership Stake; Innovation and Invention; Strategic Planning; Business and Government Relations; Business and Stakeholder Relations; Risk and Uncertainty; Business Strategy; Competitive Advantage; Corporate Strategy; Diversification; Expansion; Vertical Integration; Leadership; Law; Banking Industry; Technology Industry; Service Industry; Brazil; United States; North America; Latin America
Gompers, Paul A., and Pedro Levindo. "Nomad: A License to Bank." Harvard Business School Case 824-144, March 2024.
- 11 Mar 2024
- Blog Post
A Day in the Life: Ben Hsieh
active debate on whether companies have primary responsibility to their shareholders (as in the U.S.) or a multi-faceted responsibility to employees, customers, the broader community (as written into the law to varying degrees in the UK... View Details
- 19 Oct 2022
- Op-Ed
Cofounder Courtship: How to Find the Right Mate—for Your Startup
is highly dependent on the chemistry, the experience each brings into the relationship, leadership styles and many other internal and external factors. While having cofounders can reduce business risk and/or bring complementary skills,... View Details
Keywords: by Julia Austin
- 23 Aug 2021
- Research & Ideas
Why White-Collar Crime Spiked in America After 9/11
white-collar crime." Nguyen examined the FBI’s priorities following the “shock” of the 9/11 terrorist attacks in 2001. Published reports estimated that the FBI diverted as many as 1,800 agents to terrorism-related investigations. Indeed, View Details
Keywords: by Jay Fitzgerald
- Web
Gallatin Hall | About
reinforcing the independence of the Treasury, Gallatin also was responsible for the 1801 law that required the treasury secretary to submit an annual report to Congress documenting debts, expenditures, loans, and revenue. In addition, he... View Details
- 28 Jan 2008
- Research & Ideas
Billions of Entrepreneurs in China and India
"In some sense people in these societies are running faster than their rules and laws can keep up. So they are creating the rules as they go along. And entrepreneurship is, after all, doing things in new ways, ahead of social norms... View Details
Keywords: by Martha Lagace
- Web
Leadership Transitions | Baker Library | Bloomberg Center | Harvard Business School
School. From The New York Times © 1973 The New York Times . All rights reserved. Used by permission and protected by the Copyright Laws of the United States. The printing, copying, redistribution, or retransmission of this Content without... View Details
- September 2019 (Revised February 2022)
- Supplement
Glenn Defense Marine Asia (B)
By: Susanna Gallani, Anja Anliker, Luke Hodges and Amram Migdal
This case describes the growth of Glenn Defense Marine Asia (GDMA) under the leadership of Leonard Glenn Francis. GDMA provided ship husbanding and logistical support services to the United States Navy when Navy ships visited various ports in Southeast Asia. The case... View Details
Keywords: Business Ventures; Business Growth and Maturation; Crime and Corruption; Ethics; Fairness; Moral Sensibility; Values and Beliefs; Governance; Corporate Accountability; Governance Controls; Government and Politics; Law; Contracts; Lawfulness; Operations; Shipping Industry; Service Industry; Asia; Southeast Asia; Malaysia; Singapore
Gallani, Susanna, Anja Anliker, Luke Hodges, and Amram Migdal. "Glenn Defense Marine Asia (B)." Harvard Business School Supplement 120-037, September 2019. (Revised February 2022.)
- September 2019 (Revised February 2022)
- Case
Glenn Defense Marine Asia (A)
By: Susanna Gallani, Anja Anliker, Luke Hodges and Amram Migdal
This case describes the growth of Glenn Defense Marine Asia (GDMA) under the leadership of Leonard Glenn Francis. GDMA provided ship husbanding and logistical support services to the United States Navy when Navy ships visited various ports in Southeast Asia. The case... View Details
Keywords: Business Ventures; Business Growth and Maturation; Crime and Corruption; Ethics; Fairness; Moral Sensibility; Values and Beliefs; Governance; Corporate Accountability; Governance Controls; Government and Politics; Law; Contracts; Lawfulness; Operations; Shipping Industry; Service Industry; Asia; Southeast Asia; Malaysia; Singapore
Gallani, Susanna, Anja Anliker, Luke Hodges, and Amram Migdal. "Glenn Defense Marine Asia (A)." Harvard Business School Case 120-036, September 2019. (Revised February 2022.)
- 20 Dec 2010
- Research & Ideas
Panama Canal: Troubled History, Astounding Turnaround
A favorite topic of historians and palindrome fans alike, the Panama Canal has perpetually changed the international trade business. In their new book, The Big Ditch: How America Took, Built, Ran, and Ultimately Gave Away the Panama Canal... View Details
- 20 Feb 2018
- First Look
First Look at New Research and Ideas, February 20, 2018
large-scale corporations and free competition, American Fair Trade argues that trade associations of independent proprietors lobbied and litigated to reshape competition policy to their benefit. At the turn of the 20th century, this widespread fair trade movement... View Details
Keywords: Sean Silverthorne
- 10 Oct 2023
- Blog Post
Policy Drivers for Environmental Justice: What Businesses Need to Know
In the summer of 2023, Initiatives intern Skye Bluestein conducted important research with the BEI on the intersection of environmental justice (EJ), policy, and business. The resulting paper posted below provides an interesting and... View Details
- 19 May 2009
- First Look
First Look: May 19, 2009
California Public Employees' Retirement System (CaIPERS)—the largest public pension fund in the U.S.—had adopted a new principles-based approach to investing in emerging market equities in November 2007. Previously, CalPERS internal and... View Details
Keywords: Martha Lagace
- 11 May 2010
- First Look
First Look: May 11
entrepreneur or as an investor. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/810072-PDF-ENG U.S. Healthcare Reform: International Perspectives Arthur A. Daemmrich and Elia PineiroHarvard Business School Case 710-040 The... View Details
Keywords: Martha Lagace
- January 2009 (Revised July 2010)
- Case
iZumi
By: Robert F. Higgins, Jacob Ian Broder-Fingert, Eliot Sherman and Sidhartha Palani
Presents the issues faced while building an innovative company in an emerging space with new intellectual property from the perspective of a venture capitalist. Beth Seidenberg, a partner at the venture capital firm Kleiner Perkins Caufield & Byers (KPCB), had helped... View Details
- 23 Nov 2010
- First Look
First Look: November 23
Effective Self-Policing Authors: Michael W. Toffel and Jodi L. Short Publication: Journal of Law and Economics (forthcoming) Abstract Administrative agencies are increasingly establishing voluntary self-reporting programs both as an... View Details
Keywords: Sean Silverthorne