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Show Results For
- All HBS Web
(1,275)
- People (4)
- News (238)
- Research (746)
- Events (2)
- Multimedia (7)
- Faculty Publications (247)
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- 12 Jul 2011
- First Look
First Look: July 12
the Use of Unverifiable Estimates in Required Goodwill Impairment Authors:Karthik Ramanna and Ross L. Watts Publication:Review of Accounting Studies (forthcoming) Abstract SFAS 142 requires managers to estimate the View Details
Keywords: Carmen Nobel
- 27 Jan 2023
- Op-Ed
Have We Lost Sight of Integrity?
means “telling the truth.” Santos has since admitted the lies he told during his campaign but has repeatedly refused to take accountability for his actions, referring to them as merely “embellishments” of his resume. Integrity is not the... View Details
Keywords: by Bill George
- 08 Feb 2011
- First Look
First Look: Feb. 8
the way that, for more than a century, it has articulated and shaped for the larger society a set of ideas, aspirations, and norms concerning business and management. Moreover, the visions and values animating the university-based business school in America—which... View Details
Keywords: Sean Silverthorne
- May 2008
- Article
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods
By: Daniel Cohen, Aiyesha Dey and Thomas Lys
We document that accrual‐based earnings management increased steadily from 1987 until the passage of the Sarbanes‐Oxley Act (SOX) in 2002, followed by a significant decline after the passage of SOX. Conversely, the level of real earnings management activities declined... View Details
Cohen, Daniel, Aiyesha Dey, and Thomas Lys. "Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods." Accounting Review 83, no. 3 (May 2008): 757–787.
- 20 Apr 2011
- Research & Ideas
Blind Spots: We’re Not as Ethical as We Think
without anyone realizing that they are doing anything wrong. Q: What is motivational blindness? A: Motivational blindness is the tendency to not notice the unethical actions of others when it is against our own best interests to notice—such as auditors who fail to... View Details
Keywords: by Sean Silverthorne
- 01 Jul 2014
- First Look
First Look: July 1
how they would answer the question, "Can for-profit corporations be good citizens?" In reflecting on their answers, the chapter puts forward an account that grounds the purpose and responsibilities of for-profit corporations in... View Details
Keywords: Carmen Nobel
- 26 Jul 2022
- Research & Ideas
Burgers with Bugs? What Happens When Restaurants Ignore Online Reviews
thoughtful about displaying reviews by trustworthy users. Farronato and Zervas’ research takes into account whether a restaurant had received recent reviews and reviewers’ history throughout Yelp to ward off some of this bias. “The... View Details
- 22 Feb 2018
- Book
The New History of American Capitalism
infrastructure for transactional activity, new scholarship asks what forces shape modern patterns of economic activity and how those patterns sort people and resources. Instead of reproducing conventional dichotomies, current historians... View Details
Keywords: Manufacturing
- 11 Aug 2003
- Research & Ideas
Why Budgeting Kills Your Company
are looking for alternatives that reduce time and better align spending with strategy. Look at your own company's budget process: Has it really helped you do a better job of belt tightening during the current slowdown? Many companies have... View Details
Keywords: by Loren Gary
- Research Summary
Renovating Democratic Capitalism
This in-process work focuses on how best to address the declining public trust and confidence in democratic capitalism, which many citizens consider to be a cornerstone of our national ideology and identity? While the answer to this question is not entirely clear, I... View Details
- 14 Jun 2011
- First Look
First Look: June 14
mutually accountable results. She wanted to make "doing good as sexy as hell" for both individuals and businesses, to make it quicker, easier, and simpler to turn intention into action, one "microaction" at a time. In... View Details
Keywords: Sean Silverthorne
- 04 Mar 2014
- First Look
First Look: March 4
converted from not-for-profit to for-profit. The case describes its Accountable Care Organization (ACO) and asks whether it should continue this experiment. Purchase this case:... View Details
Keywords: Sean Silverthorne
- 2012
- Discussion Paper
Labor Productivity and Quality Change in Singapore: Achievements in 1974-2011 and Prospects for the Next Two Decades
By: Koji Nomura and Tomomichi Amano
Labor productivity growth in Singapore that has grown at a rate of over 3.0 percent per year since 1970s considerably slowed down to 0.5 percent on average per annum in the latter half of the 2000s. The purpose of this paper is to ask, first, to what extent Singapore’s... View Details
Nomura, Koji, and Tomomichi Amano. "Labor Productivity and Quality Change in Singapore: Achievements in 1974-2011 and Prospects for the Next Two Decades." Discussion Paper, Keio Economic Observatory, 2012.
- 08 Oct 2020
- Research & Ideas
Keep Your Weary Workers Engaged and Motivated
four drives accounts for a large portion of how much an individual is motivated in their work. While improving the fulfillment of any one drive enhances employee motivation somewhat, the key to a major employee-motivation advantage... View Details
Keywords: by Boris Groysberg and Robin Abrahams
- 23 Apr 2019
- First Look
New Research and Ideas, April 23, 2019
https://www.hbs.edu/faculty/Pages/item.aspx?num=55999 forthcoming Journal of Accounting Research The Role of Gatekeepers in Capital Markets By: Srinivasan, Suraj, and Sugata Roychowdhury Abstract—Gatekeepers in financial markets have the... View Details
Keywords: Dina Gerdeman
- March 2018
- Teaching Note
Making Target the Target: Boycotts and Corporate Political Activity (A) and (B)
By: Nien-hê Hsieh and Victor Wu
Through the challenges facing Target, the case examines the ways in which corporations can become involved in political and legislative debates and processes, ranging from campaign contributions to lobbying. In 2016, Target CEO Brian Cornell must determine how to... View Details
Keywords: Public Opinion; Social Issues; Corporate Social Responsibility and Impact; Mission and Purpose; Problems and Challenges; Laws and Statutes; Rights; Crisis Management; Risk Management; Media; Political Elections; Taxation; Corporate Accountability; Values and Beliefs; Fairness; Diversity; Customers; Communication; Business and Government Relations; Retail Industry; United States
- 26 Feb 2013
- First Look
First Look: Feb. 26
and "In re CNX Gas" and provides commentary on current developments, such as "Say on Pay," proxy access and the Dodd-Frank Act of 2010. A new chapter on executive compensation appears. The fourth edition provides... View Details
Keywords: Sean Silverthorne
- 12 Jan 2016
- First Look
January 12, 2016
link: https://www.hbs.edu/faculty/Pages/item.aspx?num=50304 October 2015 Health Affairs Exposure to Harmful Workplace Practices Could Account for Inequality in Life Spans Across Different Demographic Groups By: Goh, Joel, Jeffrey Pfeffer,... View Details
Keywords: Carmen Nobel
- 10 Oct 2007
- First Look
First Look: First Look: October 10
announcement, served as a credible commitment to the government's privatization agenda. Download the paper from SSRN ($5): http://papers.nber.org/papers/w13427 Mental Accounting and Small Windfalls: Evidence from an Online Grocer... View Details
Keywords: Martha Lagace
- 16 Jun 2020
- Research & Ideas
Your Customers Have Changed. Here's How to Engage Them Again.
than recent economic crises and recessions such as the Great Recession of 2008 and the Mideast oil crisis, whose causes were financially driven. The fundamental driver of the pandemic is health and safety concerns and hence customer driven. Customers’ immobility and... View Details