Publications

10 Nov 2009
First Look

First Look: Nov. 10

http://hbr.harvardbusiness.org/2009/11/teach-workers-about-the-perils-of-debt/ar/1 Is It Fair to Blame Fair Value Accounting for the Financial Crisis? Author:Robert C. Pozen... View Details

Keywords: Martha Lagace

November 2012 (Revised August 2013)
Case

A Politician in a Leather Suit and the Paradox of Japanese Capitalism

By: Karthik Ramanna and Matthew Shaffer

Two lost decades later, capitalism in Japan embodies peculiar contradictions—preserving wealth and social stability in the face of declining economic power. Scant transparency in Japanese corporate practices plays an important role in this phenomenon. Sometimes... View Details

Keywords: Crime and Corruption; Economic Systems; Economic Slowdown and Stagnation; Fairness; Values and Beliefs; Corporate Accountability; Corporate Governance; Civil Society or Community; Japan; Tokyo

Web

Law, Management and Entrepreneurship - Course Catalog

maximizing the value of the corporate legal function, and analyze the dynamic nature of law; Develop literacy in: basic agency, contracts, legal documentation, torts, and the dynamics of litigation; explore intellectual property (IP),... View Details

30 Apr 2007
Research & Ideas

All Eyes on Slovakia’s Flat Tax

Slovakia highlights the fact that the beliefs and views of a country on what is fair [do] matter for the long-term sustainability of reforms," says Alfaro. Alfaro, Dessain, and Jensen joined forces for an e-mail interview with HBS... View Details

Keywords: by Martha Lagace

01 Sep 2015
News

Case Study: Golden Ticket

collateral business. For long-term strategy, the company is weighing two options. One, invest in expanding their client base and extending it beyond the sports market, targeting all kinds of community events like fairs and festivals. The... View Details

15 Aug 2011
Research & Ideas

A New Model for Business: The Museum

for-profit businesses today." Product curation, by necessity, requires talent and care. "Most consumers bristle at constraints on choice or heavy-handed guidance about what they should want, even though (ironically) they value it when... View Details

Keywords: by Carmen Nobel

28 Apr 2015
First Look

First Look: April 28

Understanding Ordinary Unethical Behavior: Why People Who Value Morality Act Immorally By: Gino, F. Abstract—Cheating, deception, organizational misconduct, and many other forms of unethical behavior are among the greatest challenges in... View Details

Keywords: Sean Silverthorne

01 Sep 2010
News

Five Honored for Missions Accomplished

who find better ways to address these needs will add value through new companies and services. James Dimon (MBA ’82) Chairman and CEO, JPMorgan Chase & Co. Dimon Read complete profile. Before joining JPMC in 2004, Jamie Dimon had been a... View Details

Keywords: awards; Finance; Funds, Trusts, and Other Financial Vehicles; Finance; Space Research and Technology; Government; News, Library, Internet, and Other Services; Information; Clothing and Clothing Accessories Stores; Retail Trade

05 May 2003
Research & Ideas

Sharing the Responsibility of Corporate Governance

without their consent. Yet, sometimes honesty does hurt and bad guys do win. Thus, the fact that creative managers can often come up with strategies that are fair to non-shareholder constituencies while still maximizing shareholder View Details

Keywords: by Carla Tishler

September 1987 (Revised December 1996)
Case

Patten Corp.

By: Krishna G. Palepu

Forbes Magazine criticized the revenue recognition policy of Patten Corp. As a result, the company's stock price dropped by a significant amount. The students are asked to discuss if the criticism by Forbes is justified, and if not, what the company should do. View Details

Keywords: Fair Value Accounting; Financial Statements; Budgets and Budgeting; Problems and Challenges; Financial Condition; Spending; Revenue; Planning; Quality; Stocks; Journalism and News Industry

August 2005 (Revised April 2007)
Case

DICOM Group plc and Captiva Software Corp.

By: Paul M. Healy

Compares two companies in the information capture software industry. Asks students to analyze and compare the performance of two companies (one in the United Kingdom and the other in the United States) from the perspective of a buy-side analyst reporting to the manager... View Details

Keywords: History; Financial Management; Environmental Accounting; Activity Based Costing and Management; Financial Reporting; Performance; Performance Evaluation; Financial Statements; Economic Growth; Fair Value Accounting; Information Industry; Computer Industry; United Kingdom; United States

04 Jun 2024
Blog Post

Finding Alignment to Make Impact: Layla Ramirez (MBA 2017)

entrepreneurs so that entrepreneurship is accessible to everyone, that is something deeply linked to undoing some of the injustices of the past and promoting fairness and equity.” In doing this work, Ramirez is operating in alignment with... View Details

21 May 2020
Blog Post

Creating a World with Trusted Leaders: An Open Letter from MBA Students

reminded us of the importance of remembering this in the future. Sarika and Steve, who are also my section-mates, were on the same call. They too believe that fair employee treatment is something companies should make a top priority and... View Details

25 Feb 2025
Blog Post

Making a Broader Impact with Multiple Disciplines: Santosh Iyer (MBA 2020)

beyond human capability. I focus on commercializing science and building businesses around these transformative technologies to democratize access to high-quality surgical care for billions worldwide. My fascination with robotics and medicine began with a high school... View Details

01 Sep 2009
First Look

First Look: September 1

Building on previous research, we argue that verifiability and conservatism, while detracting from accounting's role in equity valuation, are critical features of GAAP under efficient contracting. We recognize the advantage of using fair... View Details

Keywords: Martha Lagace

26 Feb 2019
First Look

New Research and Ideas, February 26, 2019

royalties from content sales. We consider a game-theoretic model in which two platforms offer different standalone utilities to users. We find that incentives to establish one-way compatibility—the platform owner with smaller standalone View Details

Keywords: Dina Gerdeman

June 2013
Teaching Note

A Politician in a Leather Suit and the Paradox of Japanese Capitalism

By: Karthik Ramanna

Two lost decades later, capitalism in Japan embodies peculiar contradictions—preserving wealth and social stability in the face of declining economic power. Scant transparency in Japanese corporate practices plays an important role in this phenomenon. Sometimes... View Details

Keywords: Japan; Tokyo; Economic Systems; Corporate Accountability; Values and Beliefs; Fairness; Crime and Corruption; Civil Society or Community; Corporate Governance; Economic Slowdown and Stagnation; Tokyo