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  • March 2000
  • Background Note

Transfer Pricing

By: Robert S. Kaplan
Discusses use of market prices, negotiated prices, variable costs, dual rate, and full costs for transfer prices. View Details
Keywords: Fair Value Accounting; Cost Accounting; Price; Price Bubble; Negotiation; Cost Management; Cost of Capital; Financial Markets; Strategic Planning; Accounting Industry
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  • 10 Sep 2001
  • Research & Ideas

The Negotiator’s Secret: More Than Merely Effective

analysis, all subjects were asked for their private assessment of the target company's fair value—as distinct from how they might portray that value in the bargaining process. Those assigned the role of... View Details
Keywords: by James K. Sebenius
  • 01 Mar 2016
  • News

Case Study: Paper Chase

operates four sales kiosks in the Boston area, with mobile retail teams that visit local fairs and markets. The kiosks offer a valuable in-person experience with a high conversion rate for the $8–$13 cards. The split between in-person and... View Details
  • Web

Supplemental Financial Information - Financial Report 2018

support operations in accordance with the donors' intentions and the terms of each gift. The University determines each year's endowment payout rate—that is, the percentage of the endowment's fair market View Details
  • Web

Winning with Digital Platforms Online Course | HBS Online

. Overview Syllabus Enrollment Stories FAQs Enroll Now Key Concepts Define what platforms are and how they create and capture value Understand network effects and how to leverage them to achieve growth Discover how to launch, scale, and... View Details
  • 30 Apr 2019
  • First Look

New Research and Ideas, April 30, 2019

inferences are formed as a function of what is chosen. Specifically, when observers encounter someone else's choice (e.g., of political candidate), they use the chosen option's attribute values (e.g., a candidate's specific stance on a... View Details
Keywords: Dina Gerdeman
  • 20 Jun 2011
  • Lessons from the Classroom

Fame, Faith, and Social Activism: Business Lessons from Bono

escalating, high-profile campaign against Third World debt, poverty, war and disease. “Any CEO who thinks his or her job is about maximizing shareholder value is living in the past.” Koehn, a Harvard Business School historian who has... View Details
Keywords: by Kim Girard; Entertainment & Recreation
  • 25 Aug 2022
  • News

Labs Enable Large-scale Research

decisions made by algorithms have a critical impact on the lives of individuals, who also have a legal or moral right to privacy. They will explore as well the connections between privacy and other areas of responsible AI, such as View Details
  • 2009
  • Article

Placing the Normative Logics of Accountability in 'Thick' Perspective

By: Alnoor Ebrahim
This article provides a critical reflection on the heavily normative nature of current accountability debates. In particular, it explores three streams of normative discourse on nonprofit accountability: improving board governance, improving performance-based... View Details
Keywords: Fair Value Accounting; Accounting; Governance; Performance Evaluation; Governing Rules, Regulations, and Reforms; Goals and Objectives; Management Practices and Processes; Power and Influence; Social and Collaborative Networks; Organizational Structure; Relationships; Accounting Industry
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  • June 1987 (Revised August 1988)
  • Case

American Bank

By: Robert S. Kaplan
American Bank is developing a new system to compute product costs. The deregulated, more competitive environment for commercial banks has created both problems and opportunities for banking operations. In order to price existing products and assess the desirability of... View Details
Keywords: System; Consolidation; Commercial Banking; SWOT Analysis; Fair Value Accounting; Cost Management; Price; Banking Industry; North and Central America; United States
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  • January 2024
  • Supplement

Accounting Red Flags or Red Herrings at Catalent? (B)

By: Joseph Pacelli, ZeSean Ali and Tom Quinn
GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details
Keywords: Accounting Audits; Acquisition; Budgets and Budgeting; Business Earnings; Earnings Management; Cost Accounting; Fair Value Accounting; Financial Reporting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Lawsuits and Litigation; Stocks; Performance Productivity; Pharmaceutical Industry; Accounting Industry; United States
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  • 19 Jan 2023
  • Blog Post

11 Ways to Reengage Employees in the New Year

feel valued, and that means ensuring their voices are heard and providing fair compensation to support their lives outside of the office. Create transparency in the salary review process and share ranges for job functions and levels to... View Details
Keywords: All Industries
  • 07 Nov 2016
  • Research & Ideas

Corporate Tax Strategies Mirror Personal Returns of Top Execs

lot more visible.” Companies need to weigh the benefits of maximizing profits against the potential cost of looking like they’re not paying their fair share. “As a firm it can be reputationally damaging to act in that way because of... View Details
Keywords: by Roberta Holland
  • 17 Apr 2012
  • First Look

First Look: April 17

Value framework offered by Porter and Kramer (HBR, January-February 2011). We assert that, despite criticisms of and debate about the value of CSR initiatives to society and to corporate profitability, every... View Details
Keywords: Carmen Nobel
  • Web

Supplemental Financial Information - Annual Report 2019

manner inconsistent with an endowment’s fundamental purpose of maintaining intergenerational equity. The University executes on this obligation when determining each year’s endowment payout rate—that is, the percentage of the endowment’s View Details
  • 18 Jun 2001
  • Research & Ideas

Caught in the Cogs: When Manufacturing and IT Meet

operations." Fair enough. But how can that actually be accomplished? With the help of Bart Blackburn (HBS MBA '97) of SupplierInsight, Paul Deninger (HBS MBA '84) of Broadview, and Ted Fischer of SCB Enterprise Solutions, Upton set... View Details
Keywords: by Jim Aisner
  • November 1995 (Revised March 2004)
  • Case

Massachusetts General Hospital: CABG Surgery (A)

By: Steven C. Wheelwright and James Weber
A cross-functional team at Massachusetts General Hospital tries to reengineer the service delivery process (the "care path") for heart bypass surgery (CABG) in order to shorten hospital stays (and lower costs) while maintaining/enhancing the quality of care provided. View Details
Keywords: Health Care and Treatment; Medical Specialties; Business Processes; Mission and Purpose; Product Positioning; Product Marketing; Management Practices and Processes; Customer Satisfaction; Service Delivery; Service Operations; Fair Value Accounting; Ethics; Pharmaceutical Industry; Health Industry; Massachusetts
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  • 20 Feb 2013
  • Research & Ideas

Big Deal: Reflections on the Megamerger of American and US Airways

Business Administration and author of Creating Value through Corporate Restructuring: Case Studies in Bankruptcies, Buyouts, and Breakups As United States equity markets and corporate balance sheets continue their remarkable comeback from... View Details
Keywords: Re: Rosabeth M. Kanter & Stuart C. Gilson; Air Transportation
  • 20 Aug 2018
  • Research & Ideas

Bargain Hunters Beware: A Store's 'Original Price' Might Not Be After All

handbag with a sale price of $40, along with a “true original price” and a “displayed original price,” each of which ranged $40 to $90. They were then asked a series of questions, including whether they thought the bag was high quality, a good deal, and at a View Details
Keywords: by Michael Blanding; Advertising; Retail
  • 16 Jun 2023
  • Blog Post

Actively Addressing Unconscious Bias in Recruiting

value system. Closely related to unconscious bias is affinity bias in which people tend to gravitate towards others who look, act, and think as they do. In recruiting specifically, unconscious bias and affinity bias often express... View Details
Keywords: All Industries