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  • 05 Dec 2017
  • First Look

First Look at New Research and Ideas, December 5, 2017

https://www.hbs.edu/faculty/Pages/item.aspx?num=53540 2017 Swedish Economic Forum Report 2017: Svensk konkurrenskraft The Swedish Competitiveness Scorecard 2017 By: Ketels, Christian H.M. Abstract—The Swedish Competitiveness Scorecard... View Details
Keywords: Sean Silverthorne
  • 2007
  • Book

An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe

By: Joanne G Horton, Richard H. Macve and George Serafeim
"Fair value" is currently the central topic of debate in the development of accounting standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still considering its own definition, and some commentators are arguing for versions of entry... View Details
Keywords: Transition; Financial Instruments; Framework; Market Entry and Exit; Insurance; Revenue Recognition; Fair Value Accounting; Standards; United Kingdom
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  • May 2016
  • Case

The Inexorable Rise of Walmart? 1988—2016

By: John R. Wells and Gabriel Ellsworth
In October 2015, Walmart surprised investors by announcing that it expected flat sales growth for 2015 and growth of only 3% to 4% over the coming three years. Profits would also fall due to significant investments in people and technology. The company’s stock price... View Details
Keywords: Asda; Costco; David Glass; Convenience Stores; Discount Retailing; Dollar Stores; Doug McMillon; E-commerce; Online Retail; General Merchandise; Grocery; Lee Scott; Mike Duke; Multichannel Retailing; Omnichannel; Neighborhood Market; Sam Walton; Sam's Club; Store Formats; Supercenter; Supermarket; Warehouse Clubs; Merchandising; Walmart; Wal-Mart; Globalized Firms and Management; Competitive Strategy; Corporate Strategy; Growth and Development Strategy; Business Units; Business Divisions; Business Growth and Maturation; Business Model; Business Organization; For-Profit Firms; Film Entertainment; Television Entertainment; Banks and Banking; Price; Profit; Revenue; Food; Global Range; Cross-Cultural and Cross-Border Issues; Global Strategy; Business History; Compensation and Benefits; Employees; Human Capital; Labor Unions; Wages; Business or Company Management; Goals and Objectives; Management Succession; Brands and Branding; Product Positioning; Distribution; Supply Chain; Supply Chain Management; Public Ownership; Problems and Challenges; Labor and Management Relations; Strategy; Adaptation; Business Strategy; Competition; Competitive Advantage; Diversification; Expansion; Segmentation; Information Technology; Internet; Mobile Technology; Online Technology; Web; Web Sites; Retail Industry; Food and Beverage Industry; Distribution Industry; Banking Industry; United States; Arkansas; Bentonville
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  • November 2009 (Revised November 2010)
  • Case

SIPEF: Biological Assets at Fair Value under IAS 41

This case examines fair value accounting under lAS 41 for a European-listed agricultural firm. Students identify the firm's core operations, distinguishing the IFRS treatment for three distinct assets: land, agricultural assets that reside on the land, and inventory... View Details
Keywords: Business Earnings; Fair Value Accounting; Financial Reporting; International Accounting; Standards; Valuation; Agriculture and Agribusiness Industry; Europe
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  • 13 May 2002
  • Op-Ed

A Cure for Enron-Style Audit Failures

standards cries out for legislation to create an independent, self-regulatory organization to oversee accounting firms. Accounting would remain in the private sector, but the government would be involved, which is critical to restore... View Details
Keywords: by Jay Lorsch; Accounting

    John A. Deighton

    John Deighton is The Harold M. Brierley Professor of Business Administration Emeritus at Harvard Business School. He is an authority on consumer behavior and marketing, with a focus on digital and direct marketing. He teaches in the area of Big Data in Marketing,... View Details

    Keywords: financial services; financial services; financial services; financial services; financial services; financial services; financial services; financial services; financial services; financial services; financial services; financial services; financial services; financial services; financial services; financial services
    • 17 May 2010
    • Research & Ideas

    What Brazil Teaches About Investor Protection

    regulator. Moreover, the stock market has played a big role as well. For instance, Brazilian companies adopted International Financial Reporting View Details
    Keywords: by Sean Silverthorne; Financial Services; Financial Services
    • Web

    Curriculum - MBA

    curriculum, students build a solid, broad foundation of general management concepts and skills across all the key disciplines. Required Curriculum Data Science for Manager (DSM) Finance 1 (FIN1) Financial View Details
    • 08 Nov 2016
    • First Look

    November 8, 2016

    Dialogue on Liberal Arts and Sciences: Re-engagement, Re-imagination, and Experimentation By: Kirby, William C., and Marjk van der Wende Abstract—This book highlights the experiences of international leaders in liberal arts and science... View Details
    Keywords: Sean Silverthorne
    • January 1991 (Revised March 2010)
    • Case

    Westchester Distributing, Inc. (A)

    By: Robert L. Simons and Robert Boxwell
    Focuses on the three-way interaction among internal controls, employee behavior, and incentives. Salesmen are illegally providing kickbacks to customers of this beer-distribution firm. In turn, salesmen are reimbursing themselves by filing fraudulent expense reports.... View Details
    Keywords: Financial Reporting; Crime and Corruption; Corporate Governance; Governance Controls; Salesforce Management; Behavior; Motivation and Incentives; Distribution Industry; Food and Beverage Industry
    Related
    • 21 Jul 2009
    • First Look

    First Look: July 21

    http://hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=809163 Arcor: Global Strategy and Local Turbulence (Abridged) Harvard Business School Case 710-407 Argentine confectionery manufacturer, Arcor Group, seeks to implement an View Details
    Keywords: Martha Lagace
    • 25 Jan 2012
    • Working Paper Summaries

    Who Lives in the C-Suite? Organizational Structure and the Division of Labor in Top Management

    Keywords: by Maria Guadalupe, Hongyi Li & Julie Wulf

      Reinventing State Capitalism

      In this book we study the evolution of corporate governance arrangements that governments have adopted for their state-owned enterprises (SOEs) in the last 20 years. We show that the process of privatization and liberalization of the 1990s and early 2000s created... View Details

      • 02 Apr 2019
      • First Look

      New Research and Ideas, April 2, 2019

      comment-letter reviews (CLs) on firms’ financial reporting. We exploit a major change in the SEC’s disclosure policy: in 2004, the SEC decided to make its CLs publicly available. Using a novel dataset of CLs, we analyze the capital-market... View Details
      Keywords: Dina Gerdeman
      • 26 May 2003
      • Research & Ideas

      Corporate Transparency Improves For Foreign Firms in U.S. Markets

      in its annual financial statements, primarily the annual report. For this we use the recently released transparency-and-disclosure scores provided by Standard and Poor's. Q: What did you discover about the... View Details
      Keywords: by Cynthia Churchwell
      • 06 Jan 2003
      • Research & Ideas

      Why Expensing Options Doesn’t Solve the Problem

      It is fascinating to observe pundit after pundit come down strongly on the side of expensing stock options in the reported financial statements, as if that were the silver bullet for combating corporate... View Details
      Keywords: by William Sahlman
      • 28 Oct 2014
      • First Look

      First Look: October 28

        Publications October 2014 John Wiley & Sons International Strategy: Context, Concepts and Implications By: Collis, David J. Abstract—This book is designed for every student who will be involved in managing and advising companies... View Details
      Keywords: Carmen Nobel
      • 23 May 2011
      • Op-Ed

      Leading and Lagging Countries in Contributing to a Sustainable Society

      society in general. But it is a difficult question to answer, with standards just now emerging in the form of "integrated reports" that help companies disclose corporate sustainability efforts just as they do View Details
      Keywords: by Robert G. Eccles & George Serafeim
      • 03 Feb 2018
      • Op-Ed

      How to Heed BlackRock's Call for Corporate Social Responsibility

      Larry Fink recently created a shockwave. As cofounder, chairman, and CEO of BlackRock, one of the world’s largest global asset management firms, in an open letter to CEOs he caught the attention of financial markets and beyond by insisting on the importance of... View Details
      Keywords: by Julie Battilana
      • 30 Oct 2018
      • First Look

      New Research and Ideas, October 30, 2018

      https://www.hbs.edu/faculty/Pages/item.aspx?num=55179 When Harry Fired Sally: The Double Standard in Punishing Misconduct By: Egan, Mark, Gregor Matvos, and Amit Seru Abstract—We examine gender differences in misconduct punishment in the... View Details
      Keywords: Dina Gerdeman