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Show Results For
- All HBS Web
(481)
- News (135)
- Research (279)
- Events (2)
- Multimedia (16)
- Faculty Publications (92)
- 10 Jan 2005
- What Do You Think?
Public Pension Reform: Does Mexico Have the Answer?
certainly fail for lack of adequate education and reflection. Responses ranged from those suggesting that the reform should be labeled a tax and approached head-on, to those proposing that it be regarded as an investment program. Typical... View Details
- 01 Sep 2010
- News
Letters to the Editor
with a sharp pencil. I would urge all of us involved in international trade and tax accounting to do what we can to make the old shell game a game not worth the candle, just as GlaxoSmithKline learned in... View Details
- 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
- 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
- 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
- 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
- 01 Dec 2019
- News
INK: Big News for Small Business
What would this golden age look like? Imagine if small businesses had access to AI-enabled insights—picture a dashboard informed by a business’s bank accounts, payment systems, taxes, and accounting software. The business owner could see... View Details
Keywords: Jen McFarland Flint
- 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
- 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
- Web
Buy Now, Pay Later: Research Links - Manuscript Collections
Manuscript Collections Printed Collections Visual Collections Secondary Resources Credits Jacob Adams Account Book, 1673-1693 Full text available as a networked resource Jacob Adams, a New England cobbler and farmer in Newbury,... View Details
- 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
- 29 Jan 2019
- First Look
New Research and Ideas, January 29, 2019
which could falsely create the appearance that readmission rates are changing more in the treatment than in the control group. Accounting for the revised standards reduced the decline in risk-adjusted readmission rates for targeted... View Details
Keywords: Dina Gerdeman
- 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
- 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
- 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
- 01 Nov 2011
- First Look
First Look: Nov. 1
Case 112-025 The case details the conflict between Mike Mayo, an influential banking analyst, and Citigroup about what Mayo considers aggressive accounting policies. Mike Mayo questions Citigroup's lack of a valuation allowance against... 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
- 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