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  • 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
Citation
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Hawkins, David F. "Retiree Benefit Note Analysis." Harvard Business School Background Note 104-065, February 2004. (Revised July 2004.)
  • 03 Aug 2009
  • Research & Ideas

Corporate Social Responsibility in a Downturn

that also demonstrate a strong potential to influence the business, must be retained and grown. This is also the best time to be pruning initiatives that have lost their relevance and leverage. Q: What... View Details
Keywords: by Martha Lagace
  • 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
  • 2013
  • Working Paper

iPosture: The Size of Electronic Consumer Devices Affects Our Behavior

By: Maarten W. Bos and Amy J.C. Cuddy
We examined whether incidental body posture, prompted by working on electronic devices of different sizes, affects power-related behaviors. Grounded in research showing that adopting expansive body postures increases psychological power, we hypothesized that working on... View Details
Keywords: Technology; Behavior; Health; Size; Outcome or Result; Power and Influence
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Bos, Maarten W., and Amy J.C. Cuddy. "iPosture: The Size of Electronic Consumer Devices Affects Our Behavior." Harvard Business School Working Paper, No. 13-097, May 2013.
  • March 2011 (Revised September 2014)
  • Case

Bridging the GAAPs

By: Gwen Yu
Inconsistencies in accounting treatment across countries are a major obstacle for global equity investment. Adoption of a single accounting standard (IFRS) has been received with much excitement, where apples to apples comparison across countries will become easier.... View Details
Keywords: Financial Reporting; International Accounting; Private Equity; Investment; Globalized Markets and Industries; Information Management; Standards; Valuation
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Yu, Gwen. "Bridging the GAAPs." Harvard Business School Case 111-114, March 2011. (Revised September 2014.) (Included in Harvard Business School's Premier Case Collection.)
  • 12 Jan 2009
  • Research & Ideas

The Value of a ‘Portable’ Career

do many organizations. But with professional football, for example, we have a much tidier time measuring performance since it can so easily be quantified with widely available, specially detailed, and highly... View Details
Keywords: by Martha Lagace; Sports
  • 25 Mar 2014
  • Research & Ideas

Book Excerpt: ‘Can China Lead?’

book excerpt The Importance Of Being Innovative From Chapter 4, Can China Lead: Reaching the Limits of Power and Growth By Regina M. Abrami, William C. Kirby, and F. Warren McFarlan One can surely doubt that... View Details
Keywords: Re: William C. Kirby & F. Warren McFarlan; Education; Technology
  • 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
  • 29 Oct 2013
  • First Look

First Look: October 29

since the 1980s has coincided with a strong revival in interest in local traditions and practices, which is particularly noticeable in some of the fastest growing emerging markets such as China.   Working Papers Do 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
  • 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
  • 17 Aug 2010
  • First Look

First Look: August 17

generalizability of the implicit voice theories identified in Study 1. Studies 3 and 4 develop and test survey measures for five implicit voice theories, using additional... View Details
Keywords: Martha Lagace
  • August 2010
  • Supplement

Batson International, S.A. (C)

By: David F. Hawkins
Senior management must sign a management letter. An internal audit reveals a number of questionable accounting practices (B case). How should senior management respond? View Details
Keywords: Accounting Audits; Financial Reporting; International Accounting; Managerial Roles; Standards; United States
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Hawkins, David F. "Batson International, S.A. (C)." Harvard Business School Supplement 111-025, August 2010.
  • 12 Oct 1999
  • Research & Ideas

Rapid Response: Inside the Retailing Revolution

get what they wanted. Choices were more limited, delivery time was measured in months, and warehouses were typically piled high with mountains of expensive inventory—often comprised of too many unpopular... View Details
Keywords: by James E. Aisner; Apparel & Accessories; Fashion; Consumer Products; Manufacturing; Retail
  • 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
  • 04 Sep 2019
  • News

Advanced Statistics Are the New Foam Fingers

package it in a way that’s consumable?” One easy way to do this: Measure the flashy stuff. A program called Statcast calculates hitters’ launch angles and exit velocities on batted balls, while capturing... View Details
  • 05 Jan 2010
  • First Look

First Look: January 5

pairwise industry and establishment level and measure agglomeration in a global and continuous metric space. These... View Details
Keywords: Martha Lagace
  • 01 Dec 2015
  • First Look

December 1, 2015

Statistics Survive Another Day: Using Changes in the Composition of Investments to Measure the Cost of Credit Constraints By: Garicano, Luis, and Claudia Steinwender Abstract—We introduce a novel empirical... View Details
Keywords: Sean Silverthorne
  • 28 Jun 2017
  • Research & Ideas

Minimum Wage Hikes Drive (Lousy) Restaurants Out of Business

its release can be quite long, with some government data taking up to two years before it can be viewed. “You can look at Yelp data to get metrics that aren’t in government datasets, and you can look at data... View Details
Keywords: by Dina Gerdeman; Food & Beverage
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