Fair Value - Publications - Faculty & Research

08 Jul 2002
What Do You Think?

Have We Carried the Concept of Alignment Too Far?

should have insured and enforced fairness and honest reporting." Many questions were raised about the level and form of compensation afforded U.S. business leaders today. Allen Roberts comments, "In sustainable, successful... View Details

Keywords: by James Heskett

25 Apr 2017
First Look

First Look at New Research, April 25

exiting shareholders receive fair value in MBOs. This article identifies four factors that create an unlevel playing field in that market check: information asymmetries, valuable management, management... View Details

Keywords: Sean Silverthorne

30 Apr 2013
First Look

First Look: April 30

http://hbr.org/search/613083-PDF-ENG Harvard Business School Case 113-027 Société Internationale de Plantations et de Finance (SIPEF) Management of a company with extensive palm oil tree plantations questions the usefulness to management and investors of IAS41's... View Details

Keywords: Sean Silverthorne

January 2024
Supplement

Accounting Red Flags or Red Herrings at Catalent? (B)

By: Joseph Pacelli, ZeSean Ali and Tom Quinn

GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details

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10 Sep 2001
Research & Ideas

The Negotiator’s Secret: More Than Merely Effective

analysis, all subjects were asked for their private assessment of the target company's fair value—as distinct from how they might portray that value in the bargaining process. Those assigned the role of... View Details

Keywords: by James K. Sebenius

20 Jan 2015
First Look

First Look: January 20

FASB, particularly on the use of fair values in accounting. We find evidence that auditor lobbying is driven by prevailing standards of litigation and regulatory scrutiny and by support for fair-value... View Details

Keywords: Sean Silverthorne

23 Aug 2010
Research & Ideas

The Drive to Acquire’s Impact on Globalization

as when a U.S. auto company builds a parts plant in Mexico, has come into prominence only in the past few decades. Cutting costs is fair enough, unless it is done by paying less-than-living wages, creating unsafe working conditions, or... View Details

Keywords: by Paul R. Lawrence

20 Jun 2011
Lessons from the Classroom

Fame, Faith, and Social Activism: Business Lessons from Bono

escalating, high-profile campaign against Third World debt, poverty, war and disease. “Any CEO who thinks his or her job is about maximizing shareholder value is living in the past.” Koehn, a Harvard Business School historian who has... View Details

Keywords: by Kim Girard; Entertainment & Recreation

30 Apr 2019
First Look

New Research and Ideas, April 30, 2019

inferences are formed as a function of what is chosen. Specifically, when observers encounter someone else's choice (e.g., of political candidate), they use the chosen option's attribute values (e.g., a candidate's specific stance on a... View Details

Keywords: Dina Gerdeman

31 Jan 2017
Research & Ideas

The Dow at 20,000: What's That All About?

infrastructure. That has a positive impact on the price of stock of companies that will benefit from this spending, such as those that specialize in materials, for example. That said, there are some opposite forces at work, too. I think it is View Details

Keywords: by Jim Aisner

21 Apr 2009
First Look

First Look: April 21, 2009

portfolios of its conduits. The question is, how has the firm performed over the past four years? Has it earned $5 billion or lost $5 billion? Fair value accounting plays a key role in the dilemma. How... View Details

Keywords: Martha Lagace

July 2021
Supplement

Trouble at Basecamp: Managing Politics, Polarization, and Conflict in the Workplace (B)

By: Nour Kteily, Deepak Malhotra and David Lane

Supplement to the (A) case View Details

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April 2010 (Revised September 2011)
Case

Supply Chain Partners: Virginia Mason and Owens & Minor (A) (Abridged)

By: V.G. Narayanan and Lisa Brem

Owens & Minor (O&M) performed lean inventory services for Virginia Mason (VM) as its Alpha Vendor, but the outdated industry pricing model created perverse incentives and could not capture O&M's costs. Together, O&M and VM created an activity-based pricing model: Total... View Details

Keywords: Supply Chain Management; Partners and Partnerships; Activity Based Costing and Management; Business Model; Non-Governmental Organizations; Nonprofit Organizations; Motivation and Incentives; Asset Pricing; Cost Accounting; Fair Value Accounting; Medical Devices and Supplies Industry

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15 Dec 2014
Research & Ideas

Deconstructing the Price Tag

consumers tend to value the product more." Mohan is an author of the paper Lifting the Veil: The Benefits of Cost Transparency, written with HBS assistant professors Ryan W. Buell and Leslie K. John. Intimate Disclosure Since cost... View Details

Keywords: by Dina Gerdeman; Retail

16 Mar 2010
First Look

First Look: March 16

values in circumstances where these are based on observable prices in liquid secondary markets but caution against expanding fair values to financial reporting more generally.... View Details

Keywords: Martha Lagace

20 Aug 2018
Research & Ideas

Bargain Hunters Beware: A Store's 'Original Price' Might Not Be After All

handbag with a sale price of $40, along with a “true original price” and a “displayed original price,” each of which ranged $40 to $90. They were then asked a series of questions, including whether they thought the bag was high quality, a good deal, and at a View Details

Keywords: by Michael Blanding; Advertising; Retail

28 Apr 2010
Research & Ideas

Earth Day Reflections

company's commitment to sustainability mean that firms that ignore this do so at their own risk. BMW Group has been a leader in recognizing this. Several years ago, it issued a Sustainable Value Report detailing energy consumed, water... View Details

Keywords: by Staff

21 Jul 2009
First Look

First Look: July 21

for making CBA more effective, rather than eliminating CBA as a decision-making tool. Download the paper: http://www.hbs.edu/research/pdf/10-001.pdf Reputation and Competition: Evidence from the Credit Rating Industry (revised) Authors:Bo Becker and Todd Milbourn... View Details

Keywords: Martha Lagace

23 Jan 2006
Research & Ideas

Financial Reporting Goes Global

surprised about the push for fair value accounting. While the FASB also is heading in this direction, the IASB really led the push. It is a major change in our basis for accounting and I think business... View Details

Keywords: by Cynthia Churchwell; Accounting; Financial Services

20 Feb 2007
First Look

First Look: February 20, 2007

II, Tata was able to navigate his family-owned companies through the tumultuous political climate of India. He worked with British colonial officers, and later closely with several Indian leaders under both pro- and anti-business government regimes. Applying his... View Details

Keywords: Martha Lagace

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Have We Carried the Concept of Alignment Too Far?

First Look at New Research, April 25

First Look: April 30

Accounting Red Flags or Red Herrings at Catalent? (B)

The Negotiator’s Secret: More Than Merely Effective

First Look: January 20

The Drive to Acquire’s Impact on Globalization

Fame, Faith, and Social Activism: Business Lessons from Bono

New Research and Ideas, April 30, 2019

The Dow at 20,000: What's That All About?

First Look: April 21, 2009

Trouble at Basecamp: Managing Politics, Polarization, and Conflict in the Workplace (B)

Supply Chain Partners: Virginia Mason and Owens & Minor (A) (Abridged)

Deconstructing the Price Tag

First Look: March 16

Bargain Hunters Beware: A Store's 'Original Price' Might Not Be After All

Earth Day Reflections

First Look: July 21

Financial Reporting Goes Global

First Look: February 20, 2007

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