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Show Results For
- All HBS Web
(4,925)
- People (5)
- News (1,048)
- Research (3,428)
- Events (8)
- Multimedia (38)
- Faculty Publications (2,494)
- December 1999 (Revised April 2012)
- Background Note
Earnings Per Share
By: David F. Hawkins
Discusses accounting rules for earnings per share measurement. The U.S. approach is described in detail and non-U.S. practices are briefly covered. A rewritten version of an earlier note. View Details
Keywords: Business Earnings; Stock Shares; Profit; Governing Rules, Regulations, and Reforms; Measurement and Metrics; United States
Hawkins, David F. "Earnings Per Share." Harvard Business School Background Note 100-015, December 1999. (Revised April 2012.)
- 1996
- Article
Limits on Interest Rate Rules in the IS Model
By: William R. Kerr and Robert G. King
There has been a substantial amount of research on interest rate rules. This literature finds that the feasibility and desirability of interest rate rules depends on the structure of the model used to approximate macroeconomic reality. We employ a series of... View Details
Keywords: Inflation and Deflation; Macroeconomics; Interest Rates; Price; Governing Rules, Regulations, and Reforms; Performance Expectations
Kerr, William R., and Robert G. King. "Limits on Interest Rate Rules in the IS Model." Federal Reserve Bank of Richmond Economic Quarterly 82, no. 2 (1996): 47–75.
- 17 Jun 2020
- News
Toronto Copes with COVID-19 Via Webinars; Alumni Respond to Pandemic in Philippines
resources to help the government address the needs of the Filipino people while ensuring the safety and well-being of the employees, staff, artists, and journalists of the network. Together with its foundation, the company has raised... View Details
Keywords: Margie Kelley
- 20 May 2019
- Research & Ideas
Activist CEOs Are Rising Up—and Their Customers Are Listening
When former Starbucks CEO Howard Schultz announced earlier this year he was thinking about running for president of the United States, it wasn’t a new idea. Past CEOs seeking the White House have included Carly Fiorina, Ross Perot, Herman Cain, Steve Forbes, Mitt... View Details
Keywords: by Michael Blanding
- 04 Jun 2018
- Research & Ideas
Think of it as Professors in Cars Having Coffee
I’ve heard many ideas for reducing gun violence in the United States, but this was a new one on me. Mihir Desai, a finance professor at Harvard Business School, noted in a recent podcast that stock prices of gun manufacturers are severely... View Details
- Web
Harvard Business School and Polaroid - Edwin H. Land & Polaroid | Harvard Business School
industry, and government—laid the foundation upon which entrepreneurship and innovation thrived in Eastern Massachusetts. Colleges and universities provided a wealth of resources through their research facilities, libraries, and graduates. Support for research and... View Details
- 10 Jun 2021
- Blog Post
Managing Sustainable Advantage with Key ESG Cofounders, Anne-Marie Schoonbeek and Heleen van Poecke
together. Building on the friendship they formed at HBS, their MBAs, and learnings from their careers to date, Schoonbeek and van Poecke founded Key ESG, a software solution that helps businesses measure, manage, and report Environmental, Social, and View Details
- Article
Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK
By: Joanne Horton and George Serafeim
We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents required by International Financial Reporting Standards (IFRS) 1 (2005). We find significant negative abnormal returns for firms reporting... View Details
Keywords: Valuation; Markets; Information; International Finance; Earnings Management; Stock Shares; Taxation; Goodwill Accounting; Price; Financial Reporting; Standards; Corporate Disclosure; United Kingdom
Horton, Joanne, and George Serafeim. "Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK." Review of Accounting Studies 15, no. 4 (December 2010).
- 11 May 2020
- News
Better Than Cash
Alliance, a public-private partnership based at the United Nations. Today, 100 million unbanked adults worldwide receive government transfers, wages, or pensions in cash, a payment method that is highly vulnerable to fraud and theft.... View Details
- 12 Oct 1999
- Research & Ideas
Paid for Success: Options for Compensating CEOs
research shows that the relationship between CEO fortunes and the fortunes of the companies they manage is quite strong," says Hall, who has been working on this topic for nearly four years. Along with Kennedy School of Government... View Details
Keywords: by Judith A. Ross
- 18 Oct 2016
- Op-Ed
Why Business Should Invest in Community Health
health than for the other three components of their health footprint. One reason may be the greater difficulty of measuring return on investment for community health initiatives. Companies also tend to lump community health programs under View Details
- July 19, 2011
- Article
A Debt Plan Republicans Can Support
By: Robert C. Pozen
Pozen, Robert C. "A Debt Plan Republicans Can Support." Washington Post (July 19, 2011).
- December 2007
- Article
Contingent Political Capital and International Alliances: Evidence from South Korea
By: Jordan I. Siegel
Though prior research has suggested that a company's ties to political networks have only a positive value or no value, this study examines whether political network ties can also be a significant liability for companies. Analyzing South Korea as a representative... View Details
Keywords: Political Networks; Sociopolitical Networks; Government and Politics; Capital; Alliances; South Korea
Siegel, Jordan I. "Contingent Political Capital and International Alliances: Evidence from South Korea." Administrative Science Quarterly 52, no. 4 (December 2007): 621 – 666. (Though prior research has suggested that a company's ties to political networks have only a positive value or no value, this study examines whether political network ties can also be a significant liability for companies. Analyzing South Korea as a representative emerging economy, I find that being tied through elite sociopolitical networks to the regime in power significantly increased the rate at which South Korean companies formed cross-border strategic alliances, but also that being tied through elite sociopolitical networks to the political enemies of the regime in power significantly decreased that rate. Results show that an unexpected change in political regime could quickly change a political liability into an asset and that network ties continued to be important determinants of cross-border alliance activity as South Korea proceeded with liberalization. The present study sheds further light on the so-called dark side of embeddedness by focusing on who is negatively targeted by having the "wrong friends" at the wrong time. Just as positive ties can lead to favor exchange and other benefits for companies, negative ties can lead companies to be the victims of discrimination, resource exclusion, and even occasional expropriation and sabotage between rival sociopolitical networks.)
- September 2001
- Article
Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature
By: Paul M. Healy and Krishna G. Palepu
Healy, Paul M., and Krishna G. Palepu. "Information Asymmetry, Corporate Disclosure, and the Capital Markets: A Review of the Empirical Disclosure Literature." Journal of Accounting & Economics 31, nos. 1-3 (September 2001): 405–440.
- December 1961 (Revised January 1994)
- Case
Plowman Poultry Farm
A poultry farmer wanted to expand production greatly and sought a large extension of his line of credit from his bank in addition to his existing loan on which he had not made payment. The Board of Directors must review a detailed account of events leading to this... View Details
Keywords: Governing and Advisory Boards; Animal-Based Agribusiness; Expansion; Decision Choices and Conditions; Financing and Loans; Commercial Banking; Agriculture and Agribusiness Industry
Hayes, Samuel L., III. "Plowman Poultry Farm." Harvard Business School Case 262-003, December 1961. (Revised January 1994.)
- 12 Apr 2012
- News
HBS Welcomes Eleven Alumni Startups
HBS Welcomes Eleven Alumni Startups With more than a 40 percent increase in Alumni New Venture Contest entries this year, our 11 finalists overcame stiff competition to win their local regions. On April 23, they travel to campus to... View Details
- 09 May 2017
- First Look
New Research and Ideas, May 9
adoption of feed-in tariffs, subsidies, and tax credits in the 1980s. However the poor technological capabilities of U.S.-based firms meant that it was Danish and other foreign companies that benefitted most. Subsequently the combination of public policies to grow wind... View Details
Keywords: Sean Silverthorne
- 01 Dec 2013
- News
Faster, Bigger, Stronger: Supersizing the NFL
industry segments that depend on the NFL." Surveying the league's 32 franchises, Grubman observes that each has arguably become a global brand in its own right."The size and complexity of the local franchise as a business has exploded in... View Details
- 17 Aug 2015
- News