Fair Value - Publications - Faculty & Research

06 Apr 2007
What Do You Think?

Will Market Forces Stop Global Warming?

it, "When companies have to play by the same rules, then fair competition can take place terms and conditions for all concerned industries worldwide seems to be a must." The one question that is within the realm of management is... View Details

Keywords: by Jim Heskett; Energy; Utilities

21 Dec 2010
First Look

First Look: December 21

self-control. We focus on children aged between 5 and 15 as the literature suggests that self-control develops within such age range. We ask each child to toss a fair coin in private and to record the outcome (white or black) on a paper... View Details

06 Apr 2010
First Look

First Look: April 6

quality. Download the paper: http://ssrn.com/abstract=1557231 Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment Authors: Karthik Ramanna and Ross L Watts Abstract SFAS 142 requires managers to estimate the current View Details

Keywords: Martha Lagace

21 Apr 2009
First Look

First Look: April 21, 2009

portfolios of its conduits. The question is, how has the firm performed over the past four years? Has it earned $5 billion or lost $5 billion? Fair value accounting plays a key role in the dilemma. How... View Details

Keywords: Martha Lagace

August 2023 (Revised December 2023)
Case

Automating Morality: Ethics for Intelligent Machines

By: Joseph L. Badaracco Jr. and Tom Quinn

As autonomy became a more significant part of modern life – most notably in autonomous vehicles (AVs), such as Teslas – ethical debates about whether and how to impart ethics to machines heated up. Utilitarians pointed out that autonomous vehicles crashed much less... View Details

Keywords: Cost vs Benefits; Judgments; Fairness; Moral Sensibility; Values and Beliefs; Cross-Cultural and Cross-Border Issues; Disruptive Innovation; Technology Adoption; Risk and Uncertainty; Cognition and Thinking; Technological Innovation; Auto Industry; Technology Industry; Africa; Asia; Europe; North and Central America; Oceania; South America

Citation

Educators

Purchase

29 Apr 2013
Research & Ideas

Are First-Time Buyers Left Out of Real Estate’s Rebound?

would lessen the incentive for buying a home. Bottom line, the deduction remained, but with one change. Instead of being unlimited, it was capped at a million dollars. As we look back at what happened with the housing market implosion, I think it's View Details

Keywords: Construction; Real Estate

04 Jan 2012
What Do You Think?

Income Inequality: What’s the Right Amount?

depressed " (Yaron Kaufman); "when motives switch from serving to grabbing" (Gerald Nanninga); "the amount that allows the stakeholders to know 'we're all in this together, and apart from our natural not manmade limitations, we all have just and... View Details

Keywords: by Jim Heskett

01 Mar 2023
News

Happy Monday

Primary.com’s policy says that employees are free to use their Fridays however they wish. Get a haircut, take the kids to the orthodontist or watch TV while they’re at school, or possibly finish up a work task. “It’s all fair game,”... View Details

Keywords: Jen McFarland Flint; Apparel Manufacturing; Manufacturing

31 Jan 2017
Research & Ideas

The Dow at 20,000: What's That All About?

infrastructure. That has a positive impact on the price of stock of companies that will benefit from this spending, such as those that specialize in materials, for example. That said, there are some opposite forces at work, too. I think it is View Details

Keywords: by Jim Aisner

25 Jul 2017
First Look

First Look at New Research and Ideas: July 25, 2017

doctrine, this essay proposes a synthesizing principle: if the deal process involves an adequate market canvass, meaningful price discovery, and an arms-length negotiation, then there should be a strong presumption that the deal price represents View Details

Keywords: Carmen Nobel

Web

4.5 University-Wide Statement on Rights and Responsibilities | MBA

special emphasis, as well, upon certain values which are essential to its nature as an academic community. Among these are freedom of speech and academic freedom, freedom from personal force and violence, and freedom of movement.... View Details

09 Dec 2021
News

Higher Returns

a new purpose for a corporation. And they listed five things. And in order those five things were number one, delivering value to customers. Fair enough. Number two, investing in our employees. Okay. Number... View Details

01 Oct 2020
What Do You Think?

Are CEOs the Wrong Leaders for Stakeholder Capitalism?

value (has) enabled years of laissez faire democracy.” And of course, the Business Roundtable reinforced the climate for this discussion last year with its “Statement on the Purpose of a Corporation.” If our... View Details

Keywords: by James Heskett

November 2016 (Revised December 2016)
Case

Anthology: Pivoting the Business Model

By: Shikhar Ghosh and Christopher Payton

In July 2014, after 18 months and eight unsuccessful product launches, the CEO of Yabbly has agreed to sell his company to a larger, well-funded startup, providing a return of capital for his investors and a home for his team. Two weeks prior to the scheduled closing,... View Details

Keywords: Mergers ＆ Acquisitions; Business Model; Business Plan; Business Startups; Entrepreneurship; Innovation Strategy; Mobile and Wireless Technology; Internet and the Web; Mergers and Acquisitions; Business Exit or Shutdown; Fairness; Valuation; Technology Industry; Consumer Products Industry; North America; United States; Seattle

Citation

Educators

Purchase

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

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

28 Sep 2010
First Look

First Look: September 28, 2010

by market forces. We recognize the advantage of using fair values in circumstances where these are based on observable prices in liquid secondary markets but caution against expanding View Details

Keywords: Sean Silverthorne

17 Jul 2020
News

Support System

the foundations of these communities.” The problem these shea-nut pickers faced, says Akuete, CEO and founder of Eu’Genia Shea and its Target-based sister brand, Mother’s Shea, is that they are largely women in villages without electricity and therefore lack access to... View Details

Keywords: Maureen Harmon

18 Sep 2018
First Look

New Research and Ideas, September 18, 2018

https://www.hbs.edu/faculty/Pages/item.aspx?num=54955 Assortment Rotation and the Value of Concealment By: Ferreira, Kris, and Joel Goh Abstract—Assortment rotation—the retailing practice of changing the assortment of products offered to... View Details

Keywords: Dina Gerdeman

11 Jan 2016
Research & Ideas

Is Group Loyalty a Force for Good or Evil?

unethical actions through inaction—by allowing others to cheat without blowing the whistle. “If you are promoting the value of loyalty, it may be that you need to promote other values at the same time, like... View Details

Keywords: by Michael Blanding

Publications