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Show Results For
- All HBS Web
(424)
- News (52)
- Research (325)
- Events (2)
- Multimedia (1)
- Faculty Publications (211)
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- 18 Jun 2007
- Op-Ed
Leveling the Executive Options Playing Field
rise to a taxable deduction for corporations while those stock options were never expensed for financial accounting purposes, though they were noted in other disclosures. This can be viewed as the most advantageous way to treat an expense—reducing the firm's tax View Details
Keywords: by Mihir Desai
- 01 Dec 2015
- First Look
December 1, 2015
liabilities for the firm. We explore a large novel dataset of over 50,000 workers across 11 different firms to document a variety of workers’ characteristics and circumstances that lead them to engage in what we call "toxic"... View Details
Keywords: Sean Silverthorne
- 10 Aug 2011
- Research & Ideas
HBS Faculty Views on Debt Crisis
debt limits. Suffice it to say that cutting a little over $2 trillion from the projected ten-year deficit is akin to losing seven pounds off a starting weight of 350. We will still have accumulated deficits over that time frame of $7 trillion, and we still confront... View Details
Keywords: by Staff
- 10 Feb 2009
- First Look
First Look: February 10, 2009
b01/en/common/item_detail.jhtml?id=809095 GLOBALGAP: Food Safety and Private Standards Harvard Business School Case 509-004 In response to new laws governing liability and several food safety scares in the 1990s, European retailers drove... View Details
Keywords: Martha Lagace
- October 2020 (Revised February 2021)
- Case
The Tulsa Massacre and the Call for Reparations
By: Mihir A. Desai, Suzanne Antoniou and Leanne Fan
How should historic social injustices be addressed? Survivors of the 1921 Tulsa Massacre and their descendants, including Representative Regina Goodwin of Tulsa, believe they should be addressed through reparations and have consequently continued to push the government... View Details
Keywords: Cost vs Benefits; Decision Choices and Conditions; Decisions; Judgments; Race; Fairness; Moral Sensibility; Values and Beliefs; Corporate Accountability; Corporate Governance; Policy; Governing Rules, Regulations, and Reforms; Government Legislation; Government and Politics; Government Administration; Lawsuits and Litigation; Legal Liability; Leading Change; Mission and Purpose; Corporate Social Responsibility and Impact; Conflict and Resolution; Conflict Management; Loss; Motivation and Incentives; Perspective; Prejudice and Bias; Civil Society or Community; Social Issues; Tulsa; Oklahoma; United States
Desai, Mihir A., Suzanne Antoniou, and Leanne Fan. "The Tulsa Massacre and the Call for Reparations." Harvard Business School Case 221-039, October 2020. (Revised February 2021.)
- 14 Oct 2014
- First Look
First Look: October 14
October 2014 Review of Financial Studies Money Creation and the Shadow Banking System By: Sunderam, Adi Abstract—Many explanations for the rapid growth of the shadow banking system in the mid-2000s focus on money demand. This paper asks whether the short-term View Details
Keywords: Sean Silverthorne
- 20 Oct 2009
- First Look
First Look: October 20
affect countries' development efforts and provide clear investment opportunities for businesses. During the 1990s and early 2000s, the world witnessed an explosion in capital flows at the global level. Gross foreign assets and liabilities... View Details
Keywords: Martha Lagace
- 20 Feb 2013
- Research & Ideas
Big Deal: Reflections on the Megamerger of American and US Airways
knowledge that they are "free and clear" of any unwanted liabilities. In 2001, American Airlines acquired the assets of bankrupt TWA using this approach. Finally, getting a deal done in bankruptcy court can be much easier than attempting to restructure the... View Details
- 17 Mar 2015
- First Look
First Look: March 17
Although work in an area where there was not much regulatory or legislative guidance assuaged the Disclosure Committee's fears of accidentally violating regulations or taking on extra liability by reporting on non-financial information... View Details
Keywords: Sean Silverthorne
- 12 Mar 2013
- First Look
First Look: March 12
http://www.ssireview.org/articles/entry/chinas_quest_to_adopt_electric_vehicles Why 'Fair Value' Is the Rule: How a Controversial Accounting Approach Gained Support Authors:Ramanna, Karthik Publication:Harvard Business Review Abstract For the past two decades,... View Details
Keywords: Sean Silverthorne
- 16 May 2017
- First Look
First Look at New Ideas and Research, May 16
no legal duty to protect or serve the companies whose shares they own; they are shielded by the doctrine of limited liability from legal responsibility for those companies’ debts and misdeeds; they may buy and sell shares without... View Details
Keywords: Re: Multiple Faculty
- 21 Dec 2009
- Research & Ideas
Good Banks, Bad Banks, and Government’s Role as Fixer
off-balance-sheet entities but with a transparent process and capital charges that are based on actual risks. We want banks to disclose their potential liabilities to these entities and to put capital behind these risks. Unless we have... View Details
- 12 Feb 2008
- First Look
First Look: February 12, 2007
these conventions, pension assets and liabilities are not included in balance sheet calculations. The modern risk management tools of derivatives technologies can improve both corporate decision making and external analysis of... View Details
Keywords: Martha Lagace
- 19 Aug 2008
- First Look
First Look: August 19, 2008
managers, investors, and regulators. The basic analytical tool is the risk-adjusted balance sheet, which shows the sensitivity of the enterprise's assets and liabilities to external "shocks." At the national level, the sectors... View Details
Keywords: Sean Silverthorne
- 24 Mar 2015
- First Look
First Look: March 24
March 2015 American Economic Journal: Macroeconomics A Behavioral Model of the Popularity and Regulation of Demandable Liabilities By: Rotemberg, Julio J. Abstract—Overoptimism regarding one's ability to arrive early in a queue is shown... View Details
Keywords: Sean Silverthorne
- 08 Aug 2017
- First Look
First Look at Research and Ideas, August 8, 2017
U.S., KP is facing an enormous potential liability from future costs of obesity and diabetes. Given low turnover in health plan membership, how should they respond to this crisis? How should they invest in the health of their covered... View Details
Keywords: Sean Silverthorne
- 14 Nov 2007
- First Look
First Look: November 14, 2007
the target's separately identifiable assets and liabilities (including research and development capital) provides a rare occasion where estimated fair values of U.S. firms' research and development (R&D) capital based on private... View Details
Keywords: Martha Lagace
- 01 Feb 2011
- First Look
First Look: Feb. 1
U.S. civil liability regime and cast at least partial limitations on the SEC's regulatory authority. This event nonetheless was met with positive abnormal returns of U.S.-listed foreign firms all over the world. These abnormal returns are... View Details
- April 2022 (Revised August 2022)
- Case
Conflicts of Interest at Uptown Bank
By: Jonas Heese
In 2013, two employees debated whether to blow the whistle on their employer, Bell Bank, after completing an internal review that revealed undisclosed conflicts of interest. Bell Bank’s Asset Management business disproportionately invested clients’ money in Bell Bank’s... View Details
Keywords: Whistleblower; Whistleblowing; Mutual Funds; Conflicts Of Interest; Decision Making; Decisions; Judgments; Ethics; Moral Sensibility; Values and Beliefs; Finance; Financial Institutions; Banks and Banking; Financial Management; Investment; Investment Funds; Governance; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governance Compliance; Governance Controls; Policy; Law; Legal Liability; Social Psychology; Motivation and Incentives; Perception; Perspective; Trust; Financial Services Industry; North and Central America; United States
Heese, Jonas. "Conflicts of Interest at Uptown Bank." Harvard Business School Case 122-022, April 2022. (Revised August 2022.)
- 16 Dec 2014
- First Look
First Look: December 16
examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that states' opposition to the liability... View Details
Keywords: Sean Silverthorne