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  • 07 Apr 2008
  • Research & Ideas

The Debate over Taxing Foreign Profits

the United States ran in 2004. As part of the American Jobs Creation Act, firms were allowed a "one-time" reduced tax on any profits repatriated back to the United States. Predictions varied at the time, but I don't think anyone View Details
Keywords: by Sean Silverthorne
  • 24 Jun 2008
  • First Look

First Look: June 24, 2008

two recently identified bounds: bounded ethicality and bounded awareness. By organizing diverse theories into a clear framework, the taxonomy should aid researchers and educators in identifying new strategies for improving decision... View Details
Keywords: Martha Lagace
  • 01 Jun 2012
  • News

Around the World

senior associate dean for International Development. “More importantly, in an insidious way, we never acknowledged that the concepts and theories we were teaching students really were based only on US data. We were teaching them as if... View Details
Keywords: Roger Thompson; Colleges, Universities, and Professional Schools; Educational Services
  • 29 Oct 2013
  • First Look

First Look: October 29

financially constrained. Download working paper: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2338575 Social Norms Versus Social Responsibility: False Expectations of Leniency in the Punishment of Transgressions By: Gino, Francesca,... View Details
Keywords: Sean Silverthorne
  • 03 Mar 2009
  • First Look

First Look: March 3, 2009

catalog and online channels. We show that the emergence and strength of cannibalizing and complementary effects vary over time, across type of channel, and by type of customer and provides insight into when and where managers can expect... View Details
Keywords: Martha Lagace
  • 01 Mar 2009
  • News

The Case for Studying Financial History

something we really need to reexamine because so many of the problems that we’ve seen in this crisis can be traced back to the application of mathematical models in an inappropriate way to financial risk management. Do you expect that... View Details
Keywords: Roger Thompson; federal bailouts; Finance; Administration of Economic Programs; Government
  • 19 Oct 2010
  • First Look

First Look: October 19, 2010

U.S. "productivity miracle" is due to a natural advantage of being located in the U.S., then we would not expect to see any evidence of it for U.S. establishments located abroad. This paper shows in fact that U.S. multinationals... View Details
Keywords: Sean Silverthorne
  • 12 May 2008
  • Research & Ideas

Accounting Information as Political Currency

consistent with established economic theories of accounting. That said, the results suggest that accounting has a broader political role than was previously thought. What surprised us was the significance of our estimates. We were... View Details
Keywords: by Martha Lagace
  • 18 Dec 2012
  • First Look

First Look: December 18

Quarterly (forthcoming) Abstract Socialization theory has focused on enculturating new employees such that they develop pride in their new organization and internalize its values. Drawing on authenticity research, we propose that the... View Details
Keywords: Carmen Nobel
  • 15 Jul 2008
  • First Look

First Look: July 15, 2008

Theory of Corporate Debt Maturity Choice Authors:Robin Greenwood, Jeremy C. Stein, and Samuel Hanson Abstract We argue that time-series variation in the maturity of aggregate corporate debt issues arises because firms behave as macro... View Details
Keywords: Martha Lagace
  • 23 Jul 2013
  • First Look

First Look: July 23

when network effects lead to unfavorable expectations about supplier participation, whereas it is shifted towards the marketplace for long-tail products. We thus provide a theory of which products an... View Details
Keywords: Anna Secino
  • 06 Oct 2003
  • Research & Ideas

The Growth of the Social Enterprise

practices designed to promulgate a particular culture, commitment to diversity, strategy for corporate involvement, and other core elements of City Year's theory of social change. It is expanding geographically through branches, in part,... View Details
Keywords: by Carla Tishler
  • Web

Strategic Financial Analysis Online Course | HBS Online

Who Will Benefit Senior Managers and Consultants Analysts Aspiring Finance Professionals Use financial tools and metrics to inform strategic decision-making and drive business performance. The program expertly leads you through progressively more complex View Details
  • 20 Jan 2003
  • Research & Ideas

Fixing Corporate Governance: A Roundtable Discussion at Harvard Business School

the issue of top-management compensation? Brian Hall: As you all know, stock options were intended to give executives incentives to get share prices to rise, which in theory would create value for shareholders and society alike. That... View Details
Keywords: by Garry Emmons
  • 22 May 2018
  • First Look

New Research and Ideas, May 22, 2018

incumbents do not achieve this objective because they encourage the survival and expansion of low-type firms. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=54520 forthcoming Journal of Political Economy A Theory of... View Details
Keywords: Dina Gerdeman
  • Web

Policy - Business & Environment

fossil fuel industry has known since the 1960s that their products “were almost certain” to cause dramatic changes to the Earth’s climate. “ Significant temperature changes are almost certain to occur by the year 2000 a number of events might be View Details
  • 20 Jun 2012
  • Lessons from the Classroom

Teaching Leadership: What We Know

increasingly important but daunting challenge. The teaching of any subject is many-sided. However, discharging the responsibilities of a university educator is particularly complex. Teaching is only one of many activities expected of a... View Details
Keywords: by Scott A. Snook, Rakesh Khurana & Nitin Nohria; Education
  • 30 Aug 2016
  • First Look

August 30, 2016

https://www.hbs.edu/faculty/Pages/item.aspx?num=51569 Building the Agile Enterprise: IT Architecture, Modularity and the Cost of IT Change By: MacCormack, Alan, Robert Lagerstrom, David Dreyfus, and Carliss Y. Baldwin Abstract—Recent contributions to information systems... View Details
Keywords: Carmen Nobel
  • 13 Jul 2010
  • First Look

First Look: July 13

Ramanna, and Douglas J. Skinner Abstract Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and... View Details
Keywords: Martha Lagace
  • 01 May 2018
  • First Look

First Look at New Research and Ideas, May 1, 2018

concise chapters, leading authorities and up-and-coming scholars explore fundamental issues and current controversies. The volume systematically reviews the empirical evidence base and presents influential theories of moral judgment and... View Details
Keywords: Sean Silverthorne