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  • All HBS Web  (4,738)
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  • All HBS Web  (4,738)
    • People  (2)
    • News  (694)
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    • Multimedia  (31)
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  • December 2010 (Revised September 2011)
  • Case

Kanebo Ltd. (A)

By: David F. Hawkins, Suraj Srinivasan, Akiko Kanno and Lizzie Gomez
Speculation as to how Japanese companies might implement IFRS with particular emphasis on consolidation accounting. View Details
Keywords: History; Business Conglomerates; Misleading and Fraudulent Advertising; Consolidation; Financial Statements; International Finance; International Accounting; Standards; Goodwill Accounting; Manufacturing Industry; Japan
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Hawkins, David F., Suraj Srinivasan, Akiko Kanno, and Lizzie Gomez. "Kanebo Ltd. (A)." Harvard Business School Case 111-037, December 2010. (Revised September 2011.)
  • June 2008
  • Article

Bringing the Context Back In: Settings and the Search for Syndicate Partners in Venture Capital Investment Networks

Most existing network-based theories of relationship formation, whether based on homophily or structural constraint, imply that actors form highly cohesive, homogenous clusters. Yet real networks also include many "bridging" ties—isolated links between parties that... View Details
Keywords: Venture Capital; Networks; Theory; Partners and Partnerships; Investment; Risk and Uncertainty; Business Growth and Maturation; Size; Geographic Location
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Sorenson, Olav, and Toby E. Stuart. "Bringing the Context Back In: Settings and the Search for Syndicate Partners in Venture Capital Investment Networks." Administrative Science Quarterly 53, no. 2 (June 2008).
  • July 2021
  • Article

Material Sustainability Information and Stock Price Informativeness

By: Jody Grewal, Clarissa Hauptmann and George Serafeim
As part of the SEC’s revision of Regulation S-K, many investors proposed the mandatory disclosure of sustainability information in the form of environmental, social, and governance (ESG) data. However, progress is contingent on collecting evidence regarding which... View Details
Keywords: Voluntary Disclosure; Accounting Standards; Sustainability; Nonfinancial Information; Corporate Social Responsibility; Stock Price Informativeness; Synchronicity; Environmental Sustainability; Corporate Disclosure; Corporate Accountability; Stocks; Price; Corporate Social Responsibility and Impact; Accounting; Standards
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Grewal, Jody, Clarissa Hauptmann, and George Serafeim. "Material Sustainability Information and Stock Price Informativeness." Journal of Business Ethics 171, no. 3 (July 2021): 513–544.
  • April 2012
  • Article

The Impact of Relative Standards on the Propensity to Disclose

By: Alessandro Acquisti, Leslie John and George Loewenstein
Two sets of studies illustrate the comparative nature of disclosure behavior. The first set investigates how divulgence is affected by signals about others' readiness to divulge. Study 1A shows a "herding" effect, such that survey respondents are more willing to... View Details
Keywords: Rights; Surveys; Management Practices and Processes; Ethics; Corporate Disclosure; Judgments; Consumer Behavior; Standards
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Acquisti, Alessandro, Leslie John, and George Loewenstein. "The Impact of Relative Standards on the Propensity to Disclose." Journal of Marketing Research (JMR) 49, no. 2 (April 2012): 160–174.
  • 01 Sep 2007
  • News

Faculty Books

including start-up, funding, growth, alliances and collaboration, and performance measurement — to help readers gain an in-depth understanding of the distinctive characteristics of the social enterprise context and organizations. Who... View Details
Keywords: Colleges, Universities, and Professional Schools; Educational Services
  • 01 Jun 2003
  • News

Bottom-Line Discrepancies

markedly for reasons not associated with identifiable factors,” says Desai. “In 1998, more than half of the difference between tax and book income — approximately $154.4 billion or 33.7 percent of tax income — could not be accounted for by these historically relevant... View Details
Keywords: Publishing Industries (except Internet); Information
  • 23 Sep 2019
  • Blog Post

Distressed Employees? Try Resilience Training

for the Happify program, but didn’t end up using it much, if at all. Participants in the three groups were asked about their symptoms at the beginning and end of the eight-week study. To measure depression levels, people were asked how... View Details
Keywords: All Industries
  • 13 Jan 2009
  • First Look

First Look: January 13, 2009

  Working PapersCPC/CPA Hybrid Bidding in a Second Price Auction Authors:Benjamin Edelman and Hoan Soo Lee Abstract We develop a model of online advertising in which each advertiser chooses from multiple advertising measurement... View Details
Keywords: Martha Lagace
  • Profile

Kine Seck Mercier

challenges, how to bring many talents together working toward the same goals. We need to use local resources to develop Africa. Too many of our resources and talents remain hidden. I want to show the world what we can do. Twenty years from now, I want to be able to... View Details
  • Web

Blog | Social Enterprise | Harvard Business School

Impact Measurement Inclusive Finance International Development K-12 Education Leadership Fellows Leadership in Challenging Times MBA Programs Microfinance Non Profit Management Nonprofit Supportive Services Public Sector Public-Private... View Details
  • 24 Jul 2018
  • News

How Amy Hood Won Back Wall Street and Helped Reboot Microsoft

At an executive retreat in 2015, Hood lectured senior leaders on the need for more internal and external metrics to keep employees on a measurable path and communicate better to investors. Nadella and Hood hatched a plan to refocus... View Details
  • 01 Sep 2008
  • News

Totting Up the Bill for the Iraq War

legacy of this unfortunate war.” The book closes as one would hope: with proposals for change. The eighteen measures include political and legal modifications to make war authorization more difficult, greater transparency on actual war... View Details
Keywords: Sean Silverthorne; National Security and International Affairs; Government
  • 17 Jun 2025
  • Blog Post

Balancing Career Stability with Creative Pursuits with Jeff Roslund (MBA 2013)

immense satisfaction in building something from the ground up. Reflecting on Success Having spent so much time reflecting on my personal and professional goals, I’ve started to rethink what success means to me. Early in my career, I View Details
  • 30 May 2018
  • What Do You Think?

Should Intellectual Property be Protected in International Trade?

relatively straightforward matter; tariffs are easy to understand and to apply. But trade in intellectual property (IP) is much harder to measure and shape. Unlike manufactured goods, IP can be shared and in a sense multiplied, it is hard... View Details
Keywords: by James Heskett; Technology
  • Web

Buy Now, Pay Later: The Secondary Credit Market

the Uniform Small Loan Law, legalizing thousands of small lenders and providing some measure of consumer protection for their clients. 30 25 William R. Simpson and Florence Simpson, with Charles Samuels, Hockshop (New York: Random House,... View Details
  • 01 Dec 2020
  • News

The Fine Print: Alumni Recommend Their Best Reads

(MBA 2009) I received a copy of the late Professor Clay Christensen’s How Will You Measure Your Life? as a graduation gift from BSSE (Building and Sustaining a Successful Enterprise) this year. I highly recommend the book, regardless of... View Details
  • 01 Sep 2014
  • News

HBS Faculty Explore Ideas Around the World

website is a public good provided by HBS,” says Jones, “and its success will be measured by the extent to which diverse researchers make use of it.” He credits the project with showing how successful businesses emerged from volatile... View Details
Keywords: faculty research
  • 05 May 2015
  • First Look

First Look: May 5

technologies (e.g., applications, servers, and databases); iii) reveals the main "flow of control" within an architecture (i.e., the set of inter-connected components); and iv) generates measures of architecture that can be used... View Details
Keywords: Carmen Nobel
  • 16 Apr 2019
  • First Look

New Research and Ideas, April 16, 2019

increasingly used as a key input by firms, understanding its impact on productivity becomes critical. This study measures the firm-level productivity impact of nonpecuniary (free) OSS and finds a positive and significant value-added... View Details
Keywords: Dina Gerdeman
  • 02 Jan 2018
  • First Look

First Look at New Research and Ideas, January 3, 2018

model where firms choose which suppliers to integrate and whether to delegate decisions to integrated suppliers or keep them centralized. We test the predictions of this model using a novel dataset that combines measures of vertical... View Details
Keywords: Sean Silverthorne
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