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  • All HBS Web  (4,937)
    • People  (3)
    • News  (744)
    • Research  (3,550)
    • Events  (32)
    • Multimedia  (24)
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  • 12 Aug 2014
  • First Look

First Look: August 12

than measurements indicate? The current research explores problems that result, in part, from malfeasance by outside perpetrators who overstate their efforts to increase their measured performance. In... View Details
Keywords: Sean Silverthorne
  • 12 Jul 2006
  • Research & Ideas

Competition the Cure for Healthcare

D. Anderson Cancer Center, and Dartmouth Hitchcock Medical Center, which are moving toward results measurement and integrated practice unit structures. Reforming the U.S.... View Details
Keywords: by Roger Thompson; Health
  • 03 Sep 2020
  • Op-Ed

Why American Health Care Needs Its Own SEC

A health care SEC could collect data on prices and outcomes that comply with its measurement standards, and certified, independent appraisers could attest that the numbers... View Details
Keywords: by Regina E. Herzlinger; Health
  • 08 Oct 2015
  • Research & Ideas

Four Questions Fundraisers Must be Prepared to Answer

I ever had, allowing you to partner with like-minded people and get measurable results.” “I am not the first to observe that it’s easier for most people to make money than it is to give it away” Stevenson... View Details
Keywords: by Julia Hanna
  • August 2009 (Revised October 2009)
  • Case

Indian Railways: Building a Permanent Legacy?

By: Tarun Khanna, Aldo Musacchio and Rachna Tahilyani
Keywords: Government and Politics; Managerial Roles; Size; State Ownership; Performance; Transportation Industry; India
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Khanna, Tarun, Aldo Musacchio, and Rachna Tahilyani. "Indian Railways: Building a Permanent Legacy?" Harvard Business School Case 710-008, August 2009. (Revised October 2009.)
  • 01 May 2006
  • Research & Ideas

What Companies Lose from Forced Disclosure

other research examines the design of performance measurement systems and incentive contracts for rewarding teams and channel partners. In short, this research explores the... View Details
Keywords: by Ann Cullen; Financial Services
  • 17 Jan 2012
  • First Look

First Look: January 17

incentive pay. We contribute to this literature by analyzing all forms of incentive pay for several types of managerial positions and include additional measures of earnings manipulation-end-of-year excess... View Details
Keywords: Sean Silverthorne
  • 25 May 2010
  • First Look

First Look: May 25

an innovative methodology to measure management practices in over 300 manufacturing firms in the U.K. We then match this management data to production and energy usage information for establishments owned by... View Details
Keywords: Martha Lagace
  • November 2009
  • Article

Is it Fair to Blame Fair Value Accounting for the Financial Crisis?

By: Robert C. Pozen
When the credit markets seized up in 2008, many heaped blame on "mark to market" accounting rules, which require banks to write down their troubled assets to the prices they'd fetch if sold on the open market - at the time, next to nothing. Recording those assets below... View Details
Keywords: Cost Accounting; Fair Value Accounting; Financial Crisis; Assets; Governing Rules, Regulations, and Reforms; Crisis Management; Standards; Banking Industry
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Pozen, Robert C. "Is it Fair to Blame Fair Value Accounting for the Financial Crisis?" Harvard Business Review 87, no. 11 (November 2009).
  • 28 Nov 2012
  • What Do You Think?

Should Pay-for-Performance Compensation be Replaced?

possible for them to take the long- and proper-view." Yadeed Lobo articulated the problem faced by corporate boards when he commented that "it is very difficult for board members to judge relative performance (it also) involves... View Details
Keywords: by James Heskett
  • 10 Mar 2014
  • Research & Ideas

Counting Up the Effects of Sarbanes-Oxley

establish takeaways to guide the creation of future legislation. While current measurement systems are insufficient to make an unambiguous, overarching judgment of the act's net benefits, Srinivasan and... View Details
Keywords: by Julia Hanna; Accounting; Banking
  • 22 Apr 2014
  • First Look

First Look: April 22

decision-making is limited. Exploiting exogenous variation in state compulsory schooling laws in both standard and two-sample instrumental variable strategies, we show education increases financial market participation, View Details
Keywords: Sean Silverthorne
  • 24 Oct 2024
  • Research & Ideas

Charting the US-China Trade War: What Does 'Made in Vietnam' Mean?

say Ebehi Iyoha and Jaya Wen, assistant professors at Harvard Business School. By one broad measure of products, about 16 percent of US exports from Vietnam—or $15.5 billion—were estimated to be rerouted... View Details
Keywords: by Ana Elena Azpúrua; Manufacturing; Shipping
  • 24 Feb 2015
  • First Look

First Look: February 24

lead people to more likely engage in further unethical behavior. In five experiments, participants reflected on their past unethical behavior, and then completed a task designed to measure network density.... View Details
Keywords: Sean Silverthorne
  • 27 Jan 2016
  • Research & Ideas

A Politician's Investment Portfolio Might Tip Off Corruption Potential

look at portfolios because that’s a natural way to measure risk, and then we needed an area where we could actually observe some scandals and misconduct happening,” Minor says.... View Details
Keywords: by Roberta Holland
  • November 2010 (Revised July 2011)
  • Supplement

Oriflame S.A. (B)

By: David F. Hawkins and Karol Misztal
Exercise for recording derivative hedging transactions, accompanied by a technical note on IFRS derivative accounting. View Details
Keywords: Financial Reporting; Financial Statements; International Accounting; Currency Exchange Rate; Management Analysis, Tools, and Techniques; Risk Management; Standards; Beauty and Cosmetics Industry
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Hawkins, David F., and Karol Misztal. "Oriflame S.A. (B)." Harvard Business School Supplement 111-051, November 2010. (Revised July 2011.)
  • 20 Aug 2024
  • Book

Why Competing With Tech Giants Requires Finding Your Own Edge

identifying customer needs and R&D to introduce hit products. Nike’s ecosystem. One of Nike’s initial ventures into fitness was the 2012 launch of the FuelBand, a wrist-worn fitness tracker with social features. Its key feature,... View Details
Keywords: by Feng Zhu; Technology; Information Technology
  • February 2004 (Revised July 2004)
  • Background Note

Retiree Benefit Note Analysis

By: David F. Hawkins
Walks the reader through the retiree benefit note disclosures required by SFAS 132, which were revised in 2003. View Details
Keywords: Retirement; Accounting; Standards; Compensation and Benefits
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Hawkins, David F. "Retiree Benefit Note Analysis." Harvard Business School Background Note 104-065, February 2004. (Revised July 2004.)
  • 27 Aug 2013
  • First Look

First Look: August 27

  Publications August 2013 Journal of Financial Economics The Performance of Corporate Alliances: Evidence from Oil and Gas Drilling in the Gulf of Mexico By: Beshears, John Abstract—I use data on oil and... View Details
Keywords: Sean Silverthorne
  • 22 Apr 2020
  • Research Event

How Investors Are Sizing Up Climate Change’s Risks—and Opportunities

Until a few years ago, climate change’s potential impact seemed abstract for many investors. Now, as sea levels rise, hurricanes intensify, and droughts threaten food supplies, many investors are confronting its financial realities. But it’s not a simple calculation.... View Details
Keywords: by Danielle Kost; Financial Services
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