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- Faculty Publications (229)
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- All HBS Web (543)
- Faculty Publications (229)
- 01 Mar 2003
- News
Restoring Order
Last December, calling him “one of the most respected business leaders in our nation,” President George W. Bush (MBA 1975) nominated Wall Street veteran William Donaldson (MBA 1958) to be Securities and Exchange Commission chairman. Charging Donaldson with enforcing... View Details
- 08 Jul 2002
- What Do You Think?
Have We Carried the Concept of Alignment Too Far?
Summing Up Don't throw out alignment while fighting greed and ignorance in corporate governance Respondents to this month's column have spoken: The cause of investor mistrust of management is not the concept of alignment; it is, among... View Details
Keywords: by James Heskett
- 13 Dec 2011
- First Look
First Look: Dec. 13
Norway, cartels received support from the Norwegian government when they were deemed to be beneficial to Norwegian economic interests. The legislation was used to foster the development of domestic cartels,... View Details
Keywords: Sean Silverthorne
- 30 Aug 2021
- News
One and the Same
rather than a weakness.” Wooldridge has been working to subvert gender imbalances ever since. In May, she was named director of the Workplace Gender and Equality Agency (WGEA), a government entity devoted to promoting and improving gender... View Details
- 01 Sep 2010
- News
A Day’s Pay
Times (June 3, 2010). “It’s kind of hard to take the farmworker out of the kid and the legislator when you come from farmworker stock and you see what your parents and grandparents have gone through.” As for the future, Florez said public... View Details
- August 2008
- Article
The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting
By: Karthik Ramanna
I study the evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the FASB issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting. The result is... View Details
Keywords: Accounting; Fair Values; Politics; Standard Setting; Fair Value Accounting; Goodwill Accounting; Government Legislation; Agency Theory
Ramanna, Karthik. "The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting." Journal of Accounting & Economics 45, nos. 2-3 (August 2008): 253–281. (Winner of the Elsevier JAE 2008 Best Paper Prize. Winner of the American Accounting Association FARS Best Dissertation Award. Presented at the 2006 Journal of Accounting & Economics Conference.)
- January 2023
- Article
Racial Diversity and Racial Policy Preferences: The Great Migration and Civil Rights
By: Alvaro Calderon, Vasiliki Fouka and Marco Tabellini
Between 1940 and 1970, more than 4 million African Americans moved from the South to the North of the United States, during the Second Great Migration. This same period witnessed the struggle and eventual success of the civil rights movement in ending institutionalized... View Details
Keywords: Civil Rights; Great Migration; History; Race; Rights; Prejudice and Bias; Government Legislation
Calderon, Alvaro, Vasiliki Fouka, and Marco Tabellini. "Racial Diversity and Racial Policy Preferences: The Great Migration and Civil Rights." Review of Economic Studies 90, no. 1 (January 2023): 165–200. (Available also from VOX, Broadstreet, and VOX EU.)
- 06 Jan 2012
- Op-Ed
Where Green Corporate Ratings Fail
scheme, particularly those that rate environmental leadership, is their failure to address companies' activism. Lobbying, campaign funding, and other such corporate contributions have the potential to greatly influence environmental View Details
- 28 Apr 2011
- Op-Ed
While Waiting for Japan’s Recovery, Let’s Enhance Supplier Competitiveness at Home
the new competitiveness council created by the White House and would give President Obama an occasion for convening the business community to request specific commitments. Governors and mayors could follow suit. No new government funding... View Details
Keywords: by Rosabeth Moss Kanter
- 18 Nov 2010
- Research & Ideas
GM’s IPO: Back to the Future
Steve Rattner, who chaired the government task force, found the initial assessments of their needs woefully understated and badly documented, reflecting decades of lost market share and destroyed shareholder value. The deal that was... View Details
- 10 Mar 2014
- Research & Ideas
Counting Up the Effects of Sarbanes-Oxley
Widely deemed the most important piece of security legislation since formation of the Securities and Exchange Commission in 1934, the landmark Sarbanes-Oxley Act of 2002 was born into a climate still reeling from the burst of the... View Details
- 01 Dec 2016
- News
Ask the Expert: Energy’s Next Era
© d20/ZUMA © d20/ZUMA Governments across the globe are getting serious about weaning themselves off of fossil fuels. Denmark has pledged to be powered solely by renewable energy by 2050; Sweden pledged to reach the goal by 2040. Hawaii... View Details
- 22 Jun 2021
- Blog Post
Why Many Businesses Are Becoming More Vocal In Support of LGBTQ Rights
legislation impacting the LGBTQ community isn’t typically the core competence of a corporation’s government affairs team, who tend to focus on industry issues like regulations and taxes. This expertise gap... View Details
Keywords: All Industries
- 24 Jul 2014
- Op-Ed
Reform Tax Law to Keep US Firms at Home
consumption tax, are preferred if feasible. Legislation that is narrowly focused on preventing inversions or specific transactions runs the risk of being counterproductive. These transactions are nested in a broader set of corporate... View Details
- September 2019
- Article
Bill McKibben’s Influence on U.S. Climate Change Discourse: Shifting Field-Level Debates Through Radical Flank Effects
By: Todd Schifeling and Andrew J. Hoffman
This article examines the influence of radical flank actors in shifting field-level debates by increasing the legitimacy of preexisting but peripheral issues. Using network text analysis, we apply this conceptual model to the climate change debate in the United States... View Details
Keywords: Government Legislation; Climate Change; Public Opinion; Power and Influence; Policy; United States
Schifeling, Todd, and Andrew J. Hoffman. "Bill McKibben’s Influence on U.S. Climate Change Discourse: Shifting Field-Level Debates Through Radical Flank Effects." Organization & Environment 32, no. 3 (September 2019): 213–233.
- March 2024 (Revised July 2024)
- Case
The CHIPS Program Office
By: Mitchell B. Weiss and Sebastian Negron-Reichard
In February 2023, U.S. Commerce Secretary Gina Raimondo weighed signing off on a Notice of Funding Opportunity (“NOFO”) with at least one unconventional provision: a pre-application (“pre-app”) to the actual application for parts of $39 billion in direct semiconductor... View Details
Keywords: Entrepreneurship; Public Sector; Government Administration; Government Legislation; Motivation and Incentives; Semiconductor Industry; Public Administration Industry; United States
Weiss, Mitchell B., and Sebastian Negron-Reichard. "The CHIPS Program Office." Harvard Business School Case 824-094, March 2024. (Revised July 2024.)
- February 2009 (Revised September 2009)
- Supplement
Yahoo! in China (B)
By: Sandra J. Sucher and Daniel Baer
Describes the actions that Jerry Yang took to manage the aftermath of the Shi Tao incident following the 2007 Congressional hearing. View Details
Keywords: Ethics; Cross-Cultural and Cross-Border Issues; Policy; Government Legislation; Crisis Management; Business and Government Relations; Internet; Information Technology Industry; China; United States
Sucher, Sandra J., and Daniel Baer. "Yahoo! in China (B)." Harvard Business School Supplement 609-073, February 2009. (Revised September 2009.)
- October 2001 (Revised December 2001)
- Background Note
Extraterritorial Applications of Antitrust Law: U.S. and Japanese Approaches
By: Guhan Subramanian and Michelle Kalka
This case describes the differebt approaches the United States and Japan have taken to extend the jurisdiction of their antitrust laws to foreign companies. The section on the United States, in particular, focuses on the evolving logic of the Supreme Court in dealing... View Details
Keywords: Laws and Statutes; Lawfulness; Government Legislation; Policy; Business or Company Management; Government and Politics; Pulp and Paper Industry; United States; Japan
Subramanian, Guhan, and Michelle Kalka. "Extraterritorial Applications of Antitrust Law: U.S. and Japanese Approaches." Harvard Business School Background Note 902-067, October 2001. (Revised December 2001.)
- September 1992 (Revised October 1994)
- Case
Pesticide Export Reform Act of 1990
By: Lynn S. Paine
Paine, Lynn S. "Pesticide Export Reform Act of 1990." Harvard Business School Case 393-039, September 1992. (Revised October 1994.)