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- All HBS Web
(2,914)
- People (5)
- News (491)
- Research (1,858)
- Events (2)
- Multimedia (19)
- Faculty Publications (1,056)
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- 16 May 2005
- Research & Ideas
Nonprofit Networking: The New Way to Grow
Whether their mission is to protect wildlife, help disabled people, or offer financial services in developing countries, nonprofit organizations often believe they need to grow... View Details
Keywords: by Martha Lagace
- 01 Oct 2001
- Research & Ideas
How To Make Restructuring Work for Your Company
closely to cash flows, was designed to educate investors about the buyout's financial benefits. Acceptance of this accounting innovation by the... View Details
Keywords: by Stuart C. Gilson
- August 2000 (Revised January 2006)
- Case
Sears, Roebuck and Co. vs. Wal-Mart Stores, Inc.
This case is designed to familiarize students with the use of financial ratios. Two retailers, Sears, Roebuck and Co. and Wal-Mart Stores, Inc., have a very similar value for return on equity (ROE) in the 1997 fiscal year. Students use the information in the case and... View Details
Miller, Gregory S., and Christopher F. Noe. "Sears, Roebuck and Co. vs. Wal-Mart Stores, Inc." Harvard Business School Case 101-011, August 2000. (Revised January 2006.)
- July 2012
- Supplement
Generation Investment Management, Video
By: Sandra J. Sucher
Examines the Investment process of Generation Investment Management, a "sustainable" investing firm established in 2004 by David Blood and U.S. Vice President Al Gore. Places students in the position of David Lowish, director of global industrials, who must decide... View Details
Keywords: Leadership And Managing People; Accountability; Investment Management; Social Issues; Investment; Corporate Accountability; Ethics; Development Economics; Natural Environment; Financial Services Industry; Financial Services Industry
Sucher, Sandra J. "Generation Investment Management, Video." Harvard Business School Video Supplement 612-704, July 2012.
- December 2008
- Case
Merrimack Tractors and Mowers: LIFO or FIFO?
By: William J. Bruns Jr., Sharon Bruns and Susan S. Hameling
At Merrimack Tractors and Mowers in 2008, product manufacturing costs are increasing faster than competitors' costs, and as a result earnings are likely to fall below those reported in 2007. The company president and the company controller have discussed this problem,... View Details
Keywords: International; Financial; Reporting; Standards; Inventory; Business Ethics; Assets; Valuation; Ethics; Taxation; Financial Reporting; Manufacturing Industry
Bruns, William J., Jr., Sharon Bruns, and Susan S. Hameling. "Merrimack Tractors and Mowers: LIFO or FIFO?" Harvard Business School Brief Case 083-217, December 2008.
- 08 Oct 2015
- Working Paper Summaries
Market Reaction to Mandatory Nonfinancial Disclosure
- 28 Apr 2003
- Research & Ideas
Shareholders Key to Corporate Reform
be actually brought home to the investor." Most of our social contracts are built on the assumption that individual accountability influences human behavior. Indeed, the recent move by the SEC View Details
- January 2017 (Revised December 2017)
- Case
Carmichael Roberts: To Create a Private Equity Firm?
By: Steven Rogers and Kenneth J. Cooper
Carmichael Roberts, a rare African-American venture capitalist, considered leaving his general partnership in a private equity firm near Boston and setting up his own in 2015. He weighed whether the timing was right, with the economy still not fully recovered from the... View Details
Keywords: Venture Capital; Equity; Innovation And Invention; Investment; Ownership; Science; Science Bassed Business; Markets; Relationships; Capital; Private Equity; Technological Innovation; Investment Return; Going Public; Ownership Stake; Science-Based Business; Market Timing; Marketplace Matching; Partners and Partnerships; Financial Services Industry; Financial Services Industry; Financial Services Industry; United States; Massachusetts; Boston; California; San Francisco; New York (city, NY)
Rogers, Steven, and Kenneth J. Cooper. "Carmichael Roberts: To Create a Private Equity Firm?" Harvard Business School Case 317-079, January 2017. (Revised December 2017.)
- 01 Jun 2007
- What Do You Think?
How Should Pay Be Linked to Performance?
performance." Generally speaking, respondents favored schemes designed to reward long-term as well as short-term performance, encourage retention, recognize special needs of an organization, be based on the achievement of both View Details
Keywords: by Jim Heskett
- March 2011 (Revised December 2019)
- Case
Wealth Management Crisis at UBS (A)
By: Paul M. Healy
The case describes the challenges that UBS faced as a result of the U.S. Department of Justice (DOJ) investigation for tax fraud, that claimed that UBS had helped some 52,000 U.S. residents hide billions of dollars in untaxed assets in secret Swiss accounts between... View Details
Keywords: Fraud; Regulatory Enforcement; Reputation Incentives; Crony Capitalism; Tax Havens; Legitimacy; Multinational; Strategic Change; Incentives; Transparency; Financial Services; Taxation; Crime and Corruption; Global Range; Asset Management; Ethics; Problems and Challenges; Governing Rules, Regulations, and Reforms; Corporate Governance; Financial Services Industry; United States; Switzerland
Healy, Paul M., George Serafeim, and David Lane. "Wealth Management Crisis at UBS (A)." Harvard Business School Case 111-082, March 2011. (Revised December 2019.)
- 2022
- Article
Regulatory Treatment of Changes in Fair Value and the Composition of Banks' Investment Portfolios
By: Michael Iselin, Jung Koo Kang and Joshua Madsen
In their implementation of Basel III, U.S. bank regulators are again including changes in the fair value of available-for-sale (AFS) debt securities in Tier 1 capital, but only for the largest U.S. banks. This paper investigates a potential impact of expanding this... View Details
Keywords: Fair Value Accounting; SFAS 115; Basel III; Governing Rules, Regulations, and Reforms; Banks and Banking; Debt Securities; Credit; Risk and Uncertainty; Investment Portfolio; Decision Making; Banking Industry; United States
Iselin, Michael, Jung Koo Kang, and Joshua Madsen. "Regulatory Treatment of Changes in Fair Value and the Composition of Banks' Investment Portfolios." Journal of Financial Reporting 7, no. 1 (2022): 123–143.
- 14 Dec 2010
- Op-Ed
Tax US Companies to Spur Spending
been a saving grace in ensuring that the financial crisis did not cause further damage to the economy. With traditional monetary and fiscal policy instruments seemingly exhausted, the mobilization of that... View Details
Keywords: by Mihir A. Desai
- 27 Sep 2018
- Research & Ideas
Religion in the Workplace: What Managers Need to Know
many business leaders confused. In van Bever’s Leadership and Corporate Accountability course, discussions are heated. “This is when right meets right,” van Bever says. “But we talk to students about how a... View Details
- 04 Feb 2013
- Research & Ideas
Are the Big Four Audit Firms Too Big to Fail?
audit firms affects the nature of accounting regulation, Ramanna says. Future research, the authors hope, will continue to probe the changing audit oligopoly and its consequences amid increasing... View Details
- 09 Jul 2020
- Research & Ideas
It’s Time to Reset Decision-Making in Your Organization
competitors. He also contends that downturns can provide a little flexibility because the pressure to deliver short-term financial results is lessened. When all companies are reporting poor results, acting... View Details
Keywords: by Boris Groysberg and Sarah Abbott
- 30 Oct 2005
- Research & Ideas
Tuning Jobs to Fit Your Company
contracts, and accounting and finance. The span of accountability. The second span refers to the range of trade-offs affecting the measures used to evaluate a manager's... View Details
Keywords: by Robert Simons
- 20 Dec 2022
- Op-Ed
Employee Feedback: The Key to Retention During the Great Resignation
accountable to senior management for employing the process regularly, and second, rewarding those who do with recognition and promotion. That is exactly what Southwest Airlines and Johnson & Johnson have... View Details
Keywords: by Michael Beer
- 08 Aug 2005
- Research & Ideas
A Balanced Scorecard Approach To Measure Customer Profitability
The Balanced Scorecard introduced customer metrics into performance management systems. Scorecards feature all manner of wonderful objectives relating to the customer value proposition and customer outcome metrics—for example, market... View Details
Keywords: by Robert S. Kaplan
- 12 Aug 2002
- Op-Ed
Using Big Business to Fight Poverty
world's poor live in countries where governments lack either the will or the ability to raise living standards on their own. Financial assistance to such governments,... View Details
Keywords: by George C. Lodge
- 31 Mar 2011
- Research & Ideas
From SpinPop to SpinBrush: Entrepreneurial Lessons from John Osher
Economist. HBS professor William Sahlman, who studied Osher's career and wrote the case study on his company, Dr. John's Products, Ltd., said in an introduction that while much of Osher's success might look from the outside View Details