Skip to Main Content
HBS Home
  • About
  • Academic Programs
  • Alumni
  • Faculty & Research
  • Baker Library
  • Giving
  • Harvard Business Review
  • Initiatives
  • News
  • Recruit
  • Map / Directions
Faculty & Research
  • Faculty
  • Research
  • Featured Topics
  • Academic Units
  • …→
  • Harvard Business School→
  • Faculty & Research→
  • Research
    • Research
    • Publications
    • Global Research Centers
    • Case Development
    • Initiatives & Projects
    • Research Services
    • Seminars & Conferences
    →
  • Publications→

Publications

Publications

Filter Results: (4,478) Arrow Down
Filter Results: (4,478) Arrow Down Arrow Up

Show Results For

  • All HBS Web  (15,500)
    • Faculty Publications  (4,478)

    Show Results For

    • All HBS Web  (15,500)
      • Faculty Publications  (4,478)

      Financialization Of AccountingRemove Financialization Of Accounting →

      ← Page 16 of 4,478 Results →

      Are you looking for?

      →Search All HBS Web
      • January 2024 (Revised January 2025)
      • Case

      Colbún and Chile's Energy Transition

      By: Forest Reinhardt, Jenyfeer Martinez Buitrago and Mariana Cal
      In May 2023, Colbún, Chile’s second-largest electricity generator, plans capacity expansions using renewable energy and storage. This strategy supports Chile’s commitment to carbon neutrality (also known as net zero emissions) by 2050. The case delves into the... View Details
      Keywords: Transition; Energy Generation; Renewable Energy; Climate Change; Investment; Governing Rules, Regulations, and Reforms; Infrastructure; Organizational Change and Adaptation; Expansion; Business Strategy; Energy Industry; Utilities Industry; Latin America; South America; Chile
      Citation
      Educators
      Purchase
      Related
      Reinhardt, Forest, Jenyfeer Martinez Buitrago, and Mariana Cal. "Colbún and Chile's Energy Transition." Harvard Business School Case 724-026, January 2024. (Revised January 2025.)
      • January 2024 (Revised February 2024)
      • Course Overview Note

      Managing Customers for Growth: Course Overview for Students

      By: Eva Ascarza
      Managing Customers for Growth (MCG) is a 14-session elective course for second-year MBA students at Harvard Business School. It is designed for business professionals engaged in roles centered on customer-driven growth activities. The course explores the dynamics of... View Details
      Keywords: Customer Relationship Management; Decision Making; Analytics and Data Science; Growth Management; Financial Services Industry; Financial Services Industry; Financial Services Industry; Financial Services Industry; Financial Services Industry
      Citation
      Purchase
      Related
      Ascarza, Eva. "Managing Customers for Growth: Course Overview for Students." Harvard Business School Course Overview Note 524-032, January 2024. (Revised February 2024.)
      • January 2024 (Revised May 2024)
      • Case

      Pioneer Natural Resources: Enhancing the Capital Return Strategy with Variable Dividends

      By: Benjamin C. Esty, Elisabeth Kempf and E. Scott Mayfield
      In February 2021, Scott Sheffield, the CEO of Pioneer Natural Resources (an independent oil and gas company based in Texas), was considering the possibility of enhancing the firm’s capital return strategy by introducing a variable dividend tied to cash flows in... View Details
      Keywords: Corporate Finance; Cash Flow; Financial Management; Financial Strategy; Value Creation; Decision Choices and Conditions; Investment Return; Profit; Policy; Business and Shareholder Relations; Energy Industry; United States; North America; Texas
      Citation
      Educators
      Purchase
      Related
      Esty, Benjamin C., Elisabeth Kempf, and E. Scott Mayfield. "Pioneer Natural Resources: Enhancing the Capital Return Strategy with Variable Dividends." Harvard Business School Case 224-001, January 2024. (Revised May 2024.)
      • January 2024
      • Background Note

      Evaluating Innovations in the Organization of Primary Care: What Type of Innovation Is It and How Well Does It Align with the Six Factors?

      By: Regina E. Herzlinger and James Wallace
      How can we evaluate if innovative health care ventures can do good—benefit society—and do well—become financially viable? This question is the topic of the first module in the Innovating in Health Care course book.

      This note and "Health Stop (A): What Type... View Details
      Keywords: Business Model; Health Care and Treatment; Collaborative Innovation and Invention; Mission and Purpose; Alignment; Health Industry
      Citation
      Educators
      Related
      Herzlinger, Regina E., and James Wallace. "Evaluating Innovations in the Organization of Primary Care: What Type of Innovation Is It and How Well Does It Align with the Six Factors?" Harvard Business School Background Note 324-037, January 2024.
      • January 2024 (Revised May 2024)
      • Case

      PortageBay and ESG Analytics

      By: Vikram S. Gandhi and Radhika Kak
      In 2023, sustainable investors faced several challenges. The first was the lack of access to standardized and vetted environmental, social, and governance (ESG) data, and equally, the interpretation of this data into investment-useful insights. Reducing reliance on... View Details
      Keywords: ESG Ratings; Investment Funds; Governance; Environmental Sustainability; Corporate Social Responsibility and Impact
      Citation
      Educators
      Purchase
      Related
      Gandhi, Vikram S., and Radhika Kak. "PortageBay and ESG Analytics." Harvard Business School Case 324-065, January 2024. (Revised May 2024.)
      • 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
      Keywords: Accounting Audits; Acquisition; Budgets and Budgeting; Business Earnings; Earnings Management; Cost Accounting; Fair Value Accounting; Financial Reporting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Lawsuits and Litigation; Stocks; Performance Productivity; Accounting Industry; Accounting Industry; United States
      Citation
      Purchase
      Related
      Pacelli, Joseph, ZeSean Ali, and Tom Quinn. "Accounting Red Flags or Red Herrings at Catalent? (B)." Harvard Business School Supplement 124-055, January 2024.
      • January 2024 (Revised February 2024)
      • Case

      Data-Driven Denim: Financial Forecasting at Levi Strauss

      By: Mark Egan
      The case examines Levi Strauss’ journey in implementing machine learning and AI into its financial forecasting process. The apparel company partnered with the IT company Wipro in 2017 to develop a machine learning algorithm that could help Levi Strauss forecast its... View Details
      Keywords: Investor Relations; Forecasting; Machine Learning; Artificial Intelligence; Apparel; Corporate Finance; Forecasting and Prediction; AI and Machine Learning; Digital Transformation; Apparel and Accessories Industry; United States
      Citation
      Educators
      Purchase
      Related
      Egan, Mark. "Data-Driven Denim: Financial Forecasting at Levi Strauss." Harvard Business School Case 224-029, January 2024. (Revised February 2024.)
      • January 2024
      • Article

      Cost of Exempting Sole Orphan Drugs from Medicare Negotiation

      By: Matthew Vogel, Olivia Zhao, William B. Feldman, Amitabh Chandra, Aaron S. Kesselheim and Benjamin N. Rome
      Importance: The Inflation Reduction Act (IRA) requires Medicare to negotiate prices for some high-spending drugs but exempts drugs approved solely for the treatment of a single rare disease.
      Objective: To estimate Medicare spending and global... View Details
      Keywords: Health Care and Treatment; Insurance; Price; Health Industry
      Citation
      Find at Harvard
      Purchase
      Related
      Vogel, Matthew, Olivia Zhao, William B. Feldman, Amitabh Chandra, Aaron S. Kesselheim, and Benjamin N. Rome. "Cost of Exempting Sole Orphan Drugs from Medicare Negotiation." JAMA Internal Medicine 184, no. 1 (January 2024): 63–69.
      • 2024
      • Working Paper

      Employer-Based Short-Term Savings Accounts

      By: Sarah Holmes Berk, John Beshears, Jay Garg, James J. Choi and David Laibson
      We study the introduction of a choice architecture design intended to increase short-term savings among employees at five U.K. firms. Employees were offered the opportunity to opt into a payroll deduction program that auto-deposits funds from each paycheck into a... View Details
      Keywords: Behavior; Personal Finance; Investment Funds; Employees; Saving; United Kingdom
      Citation
      Find at Harvard
      Read Now
      Related
      Berk, Sarah Holmes, John Beshears, Jay Garg, James J. Choi, and David Laibson. "Employer-Based Short-Term Savings Accounts." NBER Working Paper Series, No. 32074, January 2024.
      • 2023
      • Working Paper

      New Facts and Data about Professors and Their Research

      By: Kyle Myers, Wei Yang Tham, Jerry Thursby, Marie Thursby, Nina Cohodes, Karim R. Lakhani, Rachel Mural and Yilun Xu
      We introduce a new survey of professors at roughly 150 of the most research-intensive institutions of higher education in the US. We document seven new features of how research-active professors are compensated, how they spend their time, and how they perceive their... View Details
      Keywords: Research; Higher Education; Compensation and Benefits; Measurement and Metrics; Equality and Inequality; Performance Productivity
      Citation
      Read Now
      Related
      Myers, Kyle, Wei Yang Tham, Jerry Thursby, Marie Thursby, Nina Cohodes, Karim R. Lakhani, Rachel Mural, and Yilun Xu. "New Facts and Data about Professors and Their Research." Harvard Business School Working Paper, No. 24-036, December 2023.
      • December 15, 2023
      • Article

      What Every Leader Needs to Know About Carbon Credits

      By: Varsha Ramesh Walsh and Michael W. Toffel
      Many companies have begun to look into credits to offset their emissions as a way to support their net zero goals as their target years get closer and closer. As it stands, the carbon credit market is too small to bear the brunt of reducing companies’ impacts on the... View Details
      Keywords: Carbon Credits; Climate; Accounting; Carbon Offsetting; Carbon Abatement; Carbon Emissions; Carbon Footprint; Climate Change; Environmental Accounting; Environmental Regulation
      Citation
      Read Now
      Related
      Ramesh Walsh, Varsha, and Michael W. Toffel. "What Every Leader Needs to Know About Carbon Credits." Harvard Business Review Digital Articles (December 15, 2023).
      • December 2023
      • Case

      Davivienda Bank's Upskilling and Reskilling Strategy in Colombia

      By: Jorge Tamayo, Raffaella Sadun and Jenyfeer Martinez Buitrago
      Set in 2022, this case describes the digital transformation strategy of Davivienda— a leading player in Colombia’s commercial banking and one of the companies belonging to Grupo Bolívar, a major Colombian financial conglomerate—and the bank’s upskilling and reskilling... View Details
      Keywords: Change Management; Transformation; Decision Choices and Conditions; Digital Strategy; Digital Transformation; Internet and the Web; Mobile and Wireless Technology; Innovation and Management; Innovation Strategy; Growth and Development Strategy; Business Strategy; Corporate Strategy; Organizational Culture; Talent and Talent Management; Training; Banking Industry; Latin America; Central America; South America; Colombia
      Citation
      Educators
      Purchase
      Related
      Tamayo, Jorge, Raffaella Sadun, and Jenyfeer Martinez Buitrago. "Davivienda Bank's Upskilling and Reskilling Strategy in Colombia." Harvard Business School Case 724-425, December 2023.
      • 2023
      • Working Paper

      Estimating Productivity in the Presence of Spillovers: Firm-Level Evidence from the U.S. Production Network

      By: Ebehi Iyoha
      This paper examines the extent to which productivity gains are transmitted across U.S. firms through buyer-supplier relationships. Many empirical studies measure firm-to-firm spillovers using firm-level productivity estimates derived from control function approaches.... View Details
      Keywords: Supply and Industry; Partners and Partnerships; Production
      Citation
      Read Now
      Related
      Iyoha, Ebehi. "Estimating Productivity in the Presence of Spillovers: Firm-Level Evidence from the U.S. Production Network." Harvard Business School Working Paper, No. 24-033, December 2023. (Winner of the Young Economists' Essay Award at the 2021 Annual Conference of the European Association for Research in Industrial Economics (EARIE))
      • December 2023 (Revised April 2025)
      • Case

      Yellow Corporation: On the Verge of Bankruptcy

      By: Benjamin C. Esty and Edward A. Meyer
      Yellow Corporation, one of the country’s oldest and largest less-than-truckload (LTL) carriers, was nearing its 100th anniversary in 2024. Whether it would reach that milestone, however, was uncertain as the company was attempting to restructure its operations to... View Details
      Keywords: Labor Unions; Labor and Management Relations; Capital Structure; Restructuring; Financial Management; Ethics; Borrowing and Debt; Insolvency and Bankruptcy; Financial Strategy; Truck Transportation; Change Management; Transportation Industry; Shipping Industry; United States
      Citation
      Educators
      Purchase
      Related
      Esty, Benjamin C., and Edward A. Meyer. "Yellow Corporation: On the Verge of Bankruptcy." Harvard Business School Case 224-028, December 2023. (Revised April 2025.)
      • December 2023 (Revised August 2024)
      • Supplement

      Microsoft Azure and the Cloud Wars (B)

      By: Andy Wu and Matt Higgins
      By 2023, the global market for cloud infrastructure had consolidated into a three-horse race. As of Q4 2022, Amazon, Microsoft, and Google collectively accounted for 66% of the global market. AWS had a market share of 33%, Microsoft Azure had 23%, and Google Cloud had... View Details
      Keywords: Microsoft; Artificial Intelligence; AI; Competition; Information Infrastructure; Market Participation
      Citation
      Purchase
      Related
      Wu, Andy, and Matt Higgins. "Microsoft Azure and the Cloud Wars (B)." Harvard Business School Supplement 724-434, December 2023. (Revised August 2024.)
      • December 4, 2023
      • Article

      Stop Assuming Introverts Aren't Passionate About Work

      By: Kai Krautter, Anabel Büchner and Jon M. Jachimowicz
      Society often assumes that the only way to be passionate is to act extroverted, but that is simply not true. In their new research, the authors found that regardless of their actual level of passion, extroverted employees are perceived as more passionate than... View Details
      Keywords: Passion; Personality; Extraversion; Scale Development; Personal Characteristics; Perception; Employees; Prejudice and Bias
      Citation
      Read Now
      Related
      Krautter, Kai, Anabel Büchner, and Jon M. Jachimowicz. "Stop Assuming Introverts Aren't Passionate About Work." Harvard Business Review Digital Articles (December 4, 2023).
      • December 2023
      • Article

      Discerning Saints: Moralization of Intrinsic Motivation and Selective Prosociality at Work

      By: Mijeong Kwon, Julia Lee Cunningham and Jon M. Jachimowicz
      Intrinsic motivation has received widespread attention as a predictor of positive work outcomes, including employees’ prosocial behavior. In the current research, we offer a more nuanced view by proposing that intrinsic motivation does not uniformly increase prosocial... View Details
      Keywords: Motivation and Incentives; Behavior; Moral Sensibility; Employees
      Citation
      Find at Harvard
      Purchase
      Related
      Kwon, Mijeong, Julia Lee Cunningham, and Jon M. Jachimowicz. "Discerning Saints: Moralization of Intrinsic Motivation and Selective Prosociality at Work." Academy of Management Journal 66, no. 6 (December 2023): 1625–1650.
      • December 2023
      • Article

      Intermediary Balance Sheets and the Treasury Yield Curve

      By: Wenxin Du, Benjamin Hebert and Wenhao Li
      We document a regime change in the Treasury market post-Global Financial Crisis (GFC): dealers switched from net short to net long Treasury bonds. We construct “net-long” and “net-short” curves that account for balance sheet and financing costs, and show that actual... View Details
      Keywords: Bonds; Financial Markets; Financial Crisis; Asset Pricing
      Citation
      Read Now
      Related
      Du, Wenxin, Benjamin Hebert, and Wenhao Li. "Intermediary Balance Sheets and the Treasury Yield Curve." Art. 103722. Journal of Financial Economics 150, no. 3 (December 2023).
      • November–December 2023
      • Article

      Tax-Loss Harvesting with Cryptocurrencies

      By: Lin William Cong, Wayne Landsman, Edward Maydew and Daniel Rabetti
      We describe the taxation landscape in the cryptocurrency markets, especially concerning U.S. taxpayers, and examine how recent increases in tax scrutiny have led to changes in crypto investors' trading behavior. We argue conceptually and then empirically document that... View Details
      Keywords: Cryptocurrency; Taxation; Governing Rules, Regulations, and Reforms; Financial Markets
      Citation
      Read Now
      Related
      Cong, Lin William, Wayne Landsman, Edward Maydew, and Daniel Rabetti. "Tax-Loss Harvesting with Cryptocurrencies." Art. 101607. Journal of Accounting & Economics 76, nos. 2-3 (November–December 2023).
      • November 2023 (Revised October 2024)
      • Supplement

      Accounting Outages at Plug Power? (C)

      By: Jonas Heese, Joseph Pacelli and James Barnett
      Set in June 2023, the C case explores Plug Power’s recovery from its financial restatements, how it benefited from government subsidies, and new strategic alliances. View Details
      Keywords: Environmental Accounting; Financial Reporting; Ethics; Finance; Management; Social Enterprise; Energy Industry; Green Technology Industry; United States; Europe
      Citation
      Purchase
      Related
      Heese, Jonas, Joseph Pacelli, and James Barnett. "Accounting Outages at Plug Power? (C)." Harvard Business School Supplement 124-019, November 2023. (Revised October 2024.)
      • ←
      • 16
      • 17
      • …
      • 223
      • 224
      • →

      Are you looking for?

      →Search All HBS Web
      ǁ
      Campus Map
      Harvard Business School
      Soldiers Field
      Boston, MA 02163
      →Map & Directions
      →More Contact Information
      • Make a Gift
      • Site Map
      • Jobs
      • Harvard University
      • Trademarks
      • Policies
      • Accessibility
      • Digital Accessibility
      Copyright © President & Fellows of Harvard College.