Publications

2021
White Paper

Report on Racial Inclusion in the Boardroom: A Workshop Convened by Harvard Business School's Leadership Initiative and Board Leadership Project

By: James I. Cash, Linda A. Hill, Hubert Joly, Lynn S. Paine and Suraj Srinivasan

Keywords: Board Of Directors; Inclusion; Organization Culture; Corporate Governance; Diversity; Equity; Governing and Advisory Boards; Race; Fairness; Organizational Culture

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February 2005 (Revised March 2006)
Case

PCAOB, The (A)

By: Lynn S. Paine and Kim Bettcher

Members of the Public Co. Accounting Oversight Board--a private-sector, nonprofit body created by the Sarbanes-Oxley Act of 2002--must determine the form and content of a new auditing standard on internal control that will fulfill the requirements of Section 404 of the... View Details

Keywords: Law; Financial Reporting; Corporate Governance; Standards; Government Administration; Accounting Audits

Keywords: Professor Bill George; Professor Joseph L. Bower; Professor Herman B. Leonard; Professor Lynn S. Paine; Professor Howard Stevenson; Professor Noam Wasserman; Colleges, Universities, and Professional Schools; Educational Services

01 Mar 2012
News

Faculty Books

from ensured. In the face of teetering European economies, income inequality, resource depletion, mass migration from poor to rich countries, religious fundamentalism, and other threats to continuing prosperity, how can capitalism be sustained? The authors argue that... View Details

2008
Working Paper

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry

By: Karl A Muller III, Edward J. Riedl and Thorsten Sellhorn

We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor... View Details

Keywords: Fair Value Accounting; Financial Reporting; International Accounting; Corporate Disclosure; Standards; Real Estate Industry; European Union

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November 29, 2023
Article

To Earn Trust, Climate Alliances Need to Improve Transparency

By: Peter Tufano, Chris Thomas, Knut Haanaes, Matteo Gasparini, Robert Eyres and Christopher Chapman

Businesses are increasingly joining together as part of climate alliances to accelerate the transition away from fossil fuels. But these alliances raise antitrust issues: When competitors collaborate, it can come at the expense of customers or workers. To mitigate... View Details

Keywords: Climate Change; Partners and Partnerships; Corporate Disclosure; Energy Sources

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11 Oct 2010
Research & Ideas

It Pays to Hire Women in Countries That Won’t

Call it corporate alchemy. New research finds that multinational companies can spin gender bias into gold by recruiting and hiring well-educated female managers in countries that traditionally discriminate against women. Employing women... View Details

Keywords: by Carmen Nobel

April 1996 (Revised January 2006)
Case

Times Mirror Company PEPS Proposal Review

By: Peter Tufano

Times Mirror Co. (TMC) owns a substantial block of Netscape common stock purchased prior to Netscape's IPO, on which it has substantial unrealized gains. TMC is restricted from selling the stock in a public offering and is therefore considering a proposal by Morgan... View Details

Keywords: Risk Management; Stocks; Taxation; Corporate Finance; Telecommunications Industry; Media and Broadcasting Industry; United States

March 2010 (Revised February 2013)
Case

Baltic Beverages Holding: Competing in a Globalizing World (A)

By: Juan Alcacer, Rasmus Karl Gustaf Molander and Rakeen Mabud

The Finnish brewer Hartwall and the Swedish brewer Pripps had to decide how to react to the rapidly changing European political, economic, and business environment in 1989–1990. View Details

Keywords: Economics; Globalized Economies and Regions; Government and Politics; Competition; Corporate Strategy; Food and Beverage Industry; Finland; Sweden

18 Jun 2007
Op-Ed

Leveling the Executive Options Playing Field

Harvard Business School professor Mihir A. Desai argues that investors and regulators are served poorly by the U.S. corporate financial reporting system, which allows companies to declare different profit figures to the IRS than they... View Details

Keywords: by Mihir Desai

July 2000 (Revised April 2001)
Case

Agricultural Biotechnology and its Regulation

By: Forest L. Reinhardt

In the United States, genetically modified corn and soybeans are now widely grown and consumed. In Europe, however, they have been dubbed "Frankenstein foods," shunned by packaged food manufacturers, and subjected to a host of governmental restrictions. This case... View Details

Keywords: Agribusiness; Genetics; Governing Rules, Regulations, and Reforms; Corporate Strategy; Trade; Law; Goods and Commodities; Safety; Environmental Sustainability; Government and Politics; Agriculture and Agribusiness Industry; Biotechnology Industry; Europe; United States

05 Oct 2016
What Do You Think?

Can the US Economy Regain the Growth and Prosperity of the Past?

he said "our best policy is to promote economic liberty so that individuals and corporations can adjust to changes in society, technology, the economy, the environment and politics stop trying to make View Details

Keywords: by James Heskett

January 2011
Supplement

ISS A/S (D): Goldman's 2011 Business Standards Report

By: Clayton S. Rose

The (D) case describes aspects of the Jan 2011 report by the Goldman Sach's Business Standards Committee on how the firm might strengthen its practices with respect to clients and other stakeholders. View Details

Keywords: Acquisition; Financial Crisis; Corporate Governance; Management; Business and Stakeholder Relations; Core Relationships

June 2005 (Revised January 2007)
Case

The Board of Directors at Morgan Stanley Dean Witter (A)

By: Jay W. Lorsch and Ashley Robertson

Examines the resignation of Philip Purcell as chairman and CEO of Morgan Stanley as a result of poor performance and cultural problems, as well as his relationship to the board of directors. View Details

Keywords: Cross-Cultural and Cross-Border Issues; Corporate Governance; Resignation and Termination; Performance; Rank and Position