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  • 07 Apr 2009
  • First Look

First Look: April 7, 2009

  Working PapersSecuring Jobs or the New Protectionism? Taxing the Overseas Activities of Multinational Firms Author:Mihir A. Desai Publication:(Forthcoming in Tax Notes) Abstract View Details
Keywords: Martha Lagace
  • 20 Jan 2017
  • Research & Ideas

Here’s How Businessman Trump Is Likely to Approach the Presidency

consumers, and labor around the world in a way that they simply didn’t half a century ago. At the same time, business has become responsible for much more than simply “selling high and buying low” and “delivering a healthy return for shareholders.” Today, companies are... View Details
Keywords: by Christina Pazzanese
  • 31 Jan 2017
  • Research & Ideas

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

that the markets expect strong deregulation, and that impacts every other sector that is highly regulated in the economy. So you saw the rising stock prices of financials, for example, as well as energy stocks. The second effect comes from promises to reduce View Details
Keywords: by Jim Aisner
  • 01 Sep 2020
  • News

Saving Grace

Illustration by Neil Webb About a year before he reached retirement, Frank Chapman started mapping out the travels he and his wife envisioned for their golden years. A career accountant for British telecom companies, he thought it best to... View Details
Keywords: Jen McFarland Flint
  • 02 Oct 2007
  • First Look

First Look: October 2, 2007

Tatiana Sandino Abstract In this paper we examine the economic consequences of over 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004—the first case where the SEC has allowed an View Details
Keywords: Martha Lagace
  • 15 May 2012
  • First Look

First Look: May 15

and elaborate on their normative implications. Audit Quality and Auditor Reputation: Evidence from Japan Authors:Douglas J. Skinner and Suraj Srinivasan Publication:The Accounting Review (forthcoming) Abstract We study events surrounding... View Details
Keywords: Carmen Nobel
  • 01 Oct 2001
  • News

New Economy Notables: Scott D. Cook

corporate culture. Pro bono work At Intuit, we give free tax preparation software to any American with an adjusted gross income of $25,000 or less — about 45 percent of the population. The tax system is so... View Details
Keywords: Young, Susan; Computer Systems Design and Related Services; Professional Services
  • 06 Dec 2021
  • News

Truth Be Told

encourage an employee to report it. At the same time, we know that thousands of workers still die or get injured due to workplace safety violations. But in securities fraud or tax fraud, where the penalties can be in the millions, it... View Details
Keywords: April White; Corporate, Subsidiary, and Regional Managing Offices; Management
  • 01 Jun 2005
  • News

Transforming the IRS

over the next five years transformed almost every aspect of the sprawling agency, from its antiquated IT systems to its internal management structures. Many Unhappy Returns (HBS Press, 2005) is his insider account of a mission that seemed... View Details
Keywords: Ann Cullen; IRS; Many Unhappy Returns; reform; Executive, Legislative, and Other General Government Support; Government
  • Web

Strategic Financial Analysis Online Course | HBS Online

This course is part of the Finance & Accounting track. Introduction to Strategic Financial Analysis ENROLL NOW No application needed for our certificate programs. Start your journey today! New Strategic Financial Analysis $1,850 Next... View Details
  • 01 Jan 2003
  • News

Charles O. Rossotti, MBA 1964

information you have. Ultimately, this process leads you to a zone for judgment; it's a process I have used throughout my career." COMMUNITY OUTREACH Director, The Council for Excellence in Government Director, Capital Partners for Education Director, Audit Advisory... View Details
  • 12 Feb 2008
  • First Look

First Look: February 12, 2007

of financial assets, that explains the boom in global asset markets as well as the recent upsurge of leveraged buy-out activity. Effect of Personal Taxes on Managers' Decisions to Sell Unrestricted Equity Author:Li Jin Periodical:Journal... View Details
Keywords: Martha Lagace
  • Web

Harvard Business School and Polaroid - Edwin H. Land & Polaroid | Harvard Business School

University, embarked on a research project analyzing the future impact of "high Federal taxes on the formation and growth of new enterprises in the postwar period." 89 Butters and Lintner's series of studies, which included the Polaroid... View Details
  • 07 Dec 2010
  • First Look

First Look: Dec. 7

variables are you tracking? How are you creating accountability for performance on those variables? (4) What strategic boundaries have you set? Does everyone know what actions are off-limits? (5) How are you generating creative tension?... View Details
Keywords: Sean Silverthorne
  • 15 Jan 2013
  • First Look

First Look: January 15

and Use of a New Accounting System Authors:Narayanan, V.G., Ranjani Krishnan, and Jamshed J. Mistry Publication:Journal of Management Accounting Research Abstract This study examines the attitudes, use, and... View Details
Keywords: Sean Silverthorne
  • 05 Sep 2012
  • First Look

First Look: September 5

governments rely on honest reporting. Proof of honest intent is typically provided through signature at the end of the document, e.g., tax returns or insurance policy forms. Still, people sometimes cheat to advance their financial... View Details
Keywords: Sean Silverthorne
  • 16 Aug 2016
  • First Look

August 16, 2016

firm’s net protection sellers. Capital fluctuations of sellers account for 10% of the time-series variation in spread changes, a significant amount given that observable firm and macroeconomic factors View Details
Keywords: Sean Silverthorne
  • 02 Jan 2020
  • Op-Ed

Medicare for All or Public Option: Can Either Heal Health Care?

charge, gives away an average $310,000 in benefits over what the typical member has purchased. Not surprisingly, this Ponzi scheme collects far less of the taxes and premiums necessary to fund it.  "Medicare’s leverage helps... View Details
Keywords: by Regina E. Herzlinger and James Wallace; Health; Public Administration
  • 03 Jul 2012
  • Research & Ideas

HBS Faculty on Supreme Court Health Care Ruling

ultimately be bankrupt, and Americans will be forced to pay for a much higher share of their health care bills. There is a better way. The United States must make healthy living the twenty-first century equivalent of putting a man on the moon. With lifestyle choices... View Details
Keywords: Re: Multiple Faculty; Health
  • 15 Apr 2014
  • First Look

First Look: April 15

between firms' CSR ratings and analysts' forecast errors, indicating that learning is unlikely to account for the observed shifts in recommendations. Publisher's link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1507874 August 2013... View Details
Keywords: Sean Silverthorne