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  • All HBS Web  (806)
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    • News  (218)
    • Research  (493)
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  • 03 Mar 2003
  • Research & Ideas

Top Ten Legal Mistakes Made by Entrepreneurs

starting the venture subsequently drops out. When the venture gets financing or is ready to go public, this partner returns, perhaps with an inflated view of what his or her contribution was, demanding equity. This problem can be... View Details
Keywords: by Staff
  • 06 Jul 2016
  • What Do You Think?

How Do We Pay for the Costs of Globalization?

political process.(including Marco’s comment that “political campaign financing is a related issue”). Those proposing remedies implicitly seemed to agree with RCW’s comment that, “Historic thinking seems to be: ‘It will all work itself... View Details
Keywords: by James L. Heskett; Manufacturing
  • 21 Oct 2014
  • First Look

First Look: October 21

cross-sectional empirical evidence is most persuasive in favor of agency considerations. Studies centered on the May 2003 dividend tax cut confirm that differences in the taxation of dividends and capital gains have only a second-order... View Details
Keywords: Sean Silverthorne
  • 01 Oct 2001
  • Research & Ideas

How To Make Restructuring Work for Your Company

"prepackaged" bankruptcy plan. In addition, if ownership of the firm's equity changes significantly, say because creditors exchange their claims for new stock, the firm can lose the often sizable tax benefit of its net operating... View Details
Keywords: by Stuart C. Gilson
  • 31 Jan 2023
  • Op-Ed

Can Insurance Technology Solve the Uninsured Driver Problem?

experiment. Drivers valued the option to pause their coverage, taking advantage of the flexibility to turn it off every three days on average. Charging for the incremental day driven, pay-as-you-go contracts also provided an incentive for... View Details
Keywords: by Ray Kluender; Insurance
  • 05 May 2020
  • Research & Ideas

China Tariffs and Coronavirus a Double Hit to American Retailers

however, that mostly absorbed the higher prices caused by the ongoing trade war. While last year’s corporate tax cuts helped to soften the blow, those tariffs have continued to cut into their profit margins. The sunk costs of their supply... View Details
Keywords: by Michael Blanding
  • 30 Aug 2004
  • Research & Ideas

Real Estate: The Most Imperfect Asset

Finance II, students learn about the Rule of One Price, or why two people do not always pay the same. Students learn what professor Peter Tufano calls the "Matrix of Imperfections" in the capital markets, such as transaction... View Details
Keywords: by Sarah Jane Johnston; Construction; Real Estate
  • 23 Jun 2008
  • Research & Ideas

Innovative Ways to Encourage Personal Savings

support every low- to moderate-income family, says Tufano. Beyond valuable programs like Social Security, tax breaks for savers, or auto-enrollment initiatives, there are more innovative and exciting projects: Prize-linked savings... View Details
Keywords: by Martha Lagace; Financial Services
  • 15 Jun 2009
  • Research & Ideas

GM: What Went Wrong and What’s Next

incremental governance strategy before it is either unduly celebrated or castigated by the public and, more importantly, integrated without critique into the nation's industrial policy "playbook." Dennis Yao, Lawrence E.... View Details
Keywords: by Staff; Auto
  • Research Summary

Overview

The overarching goal of my research is to produce works that are influential and informative to both academics and practitioners in the field of operations management. To accomplish this, I collaborate with industry partners who provide knowledge about their field,... View Details
  • 09 Jan 2006
  • Research & Ideas

When Benchmarks Don’t Work

lowest-cost finance processors provides a useful benchmark. The finance group must also provide standard, compliant reporting to shareholders, tax authorities, and regulators,... View Details
Keywords: by Robert S. Kaplan; Service
  • 18 Jul 2022
  • Research & Ideas

After the 'Crypto Crash,' What's Next for Digital Currencies?

we’ve seen, people may choose to enter into these platforms during a boom, and it’s very exciting. But if you don’t understand the risk you’re taking on, that can be really harmful as soon as the state of the market changes. "It’s still really difficult to figure out... View Details
Keywords: by Christina Pazzanese, Harvard Gazette; Financial Services; Technology
  • 23 May 2012
  • Research & Ideas

Five Ways to Make Your Company More Innovative

into why the owners of small businesses typically wait until the last minute to update their books and file tax forms. Most people would say they are just lazy or undisciplined. But Cook observed what was happening and asked why. And the... View Details
Keywords: by Garry Emmons, Julia Hanna & Roger Thompson
  • Research Summary

The Value of Family Ownership, Control, and Management

In collaboration with Professor Raphael Amit of Wharton, Belén Villalonga is investigating how family ownership, control, and management affect firm value. Their forthcoming Journal of Financial... View Details

  • 06 Sep 2005
  • Research & Ideas

The Best Place for Retirement Funds

paper called, "Asset Allocation and Asset Location: Household Evidence from the Survey of Consumer Finances," published by the Journal of Public Economics in August, 2004. Using data from the Survey of Consumer Finances (SCF),... View Details
Keywords: by Ann Cullen
  • 20 Jan 2017
  • Research & Ideas

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

technology and innovation in ways that streamline interactions with federal agencies, like online form filing. Stars align to fix a broken tax system Mihir Desai, Mizuho Financial Group Professor of Finance... View Details
Keywords: by Christina Pazzanese
  • 20 Jul 2010
  • First Look

First Look: July 20

payments, and deferred taxes are incrementally value-relevant but that only the impairment of goodwill and deferred taxes reveal new information. Our results indicate that... View Details
Keywords: Martha Lagace
  • 30 Mar 2010
  • First Look

First Look: March 30

foreign capital may encourage entrepreneurship. We find that entrepreneurial activity is higher in industries that have a large share of foreign firms in vertically linked industries. Second, we find that entrepreneurial activity in industries that are more reliant on... View Details
Keywords: Sean Silverthorne
  • 05 Oct 2015
  • Research & Ideas

What Companies Should Not Do in the Next Banking Crisis

When banks failed across the globe in 2008, the resulting financial crisis sent businesses into a tailspin. As lenders cut back dramatically, companies trying to recover had to scramble for financing required to generate new business and... View Details
Keywords: by Michael Blanding; Banking
  • 15 Jan 2019
  • First Look

New Research and Ideas, January 15, 2019

transform traditional industries such as banking, real estate, and healthcare. More recently, it has gained attention as a way to finance new ventures, through what is known as an Initial Coin Offering (ICO). Less noticed, though, is ICOs... View Details
Keywords: Dina Gerdeman
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