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  • 11 Apr 2007
  • Research & Ideas

Adding Time to Activity-Based Costing

definite advance over the arbitrary overhead allocations done by traditional standard cost systems, many companies abandoned ABC or updated their model only infrequently, because of the high time and cost associated with re-estimating the... View Details
Keywords: by Sarah Jane Gilbert
  • 26 Nov 2013
  • First Look

First Look: November 26

robots-while examining how understanding botsourcing can inform the psychology of outsourcing-the replacement of jobs in one country by humans from other countries. We test four related hypotheses across six experiments: (1) Given... View Details
Keywords: Sean Silverthorne
  • 15 Feb 2011
  • First Look

First Look: Feb. 15

opportunities to cheat on tests are likely to engage in self-deception, inferring that their elevated performance is a sign of intelligence. This short-term psychological benefit of self-deception, however, can come with longer-term... View Details
Keywords: Sean Silverthorne
  • 20 Oct 2009
  • First Look

First Look: October 20

and test an empirical framework which allows us to separate selection from treatment effects of large shareholders. Individual blockholders tend to hold blocks in public firms located close to where they reside. Using this empirical... View Details
Keywords: Martha Lagace
  • 27 May 2009
  • First Look

First Look: May 27, 2009

increases. Lastly, it is argued that the common practice of announcing price increases in advance is much easier to rationalize with regret concerns by consumers than with more standard approaches to price rigidity. Download the paper... View Details
Keywords: Martha Lagace
  • 13 May 2008
  • First Look

First Look: May 13, 2008

Publication:Financial Analysts Journal (forthcoming) Abstract We compare the earnings forecast performance of analysts at a large buy-side firm to that of sell-side analysts. Our tests show that the buy-side firm analysts make more... View Details
Keywords: Martha Lagace
  • Web

How Sharing Smart Ideas on Social Can Boost Sales | Working Knowledge

department and likewise nothing is as fantastic as a well filled-up soda department either,” the post read in part. Nearly 600 stores across 11 regions To test the impact of structured knowledge sharing, Sandino and Li worked with 587... View Details
  • 19 Jan 2021
  • Blog Post

2+2 Where Are They Now Spotlight: Marc Duranteau (MBA 2019)

What are the deep personal reasons that makes you want to pursue an HBS MBA? What set of skills are you looking to acquire that you can’t have in your college experience? Such an experience should be a gift to yourself with a 2 year delay. Second, an HBS MBA is not a... View Details
  • 31 Aug 2020
  • Blog Post

Five Important Steps before Taking the Entrepreneurial Leap

natural remedies we had had personally found success with were absent from pharmacy shelves, and why we had a different standard for the labels in our medicine cabinets than we did for products everywhere else. The more we searched, the... View Details
  • 05 Sep 2012
  • First Look

First Look: September 5

all its emphasis on data and number crunching, conventional strategic planning is not actually scientific. It lacks the hypothesis generation and testing that's at the heart of the scientific method. To produce novel and successful... View Details
Keywords: Sean Silverthorne
  • 01 Sep 2009
  • First Look

First Look: September 1

the primary objective for financial reporting standards will result in a GAAP that is unlikely to adequately serve stakeholders' needs. The theory allows us to compare and contrast extant GAAP, as observed in a regulated setting, with... View Details
Keywords: Martha Lagace
  • 29 Apr 2014
  • First Look

First Look: April 29

principals. Educators whose students performed well on standardized tests received bonuses and public recognition; educators whose students fell short received reprimands, warnings, and eventually... View Details
Keywords: Sean Silverthorne
  • 07 May 2018
  • Research & Ideas

Why Online Retailers Should Hide Their Best Discounts

high-value customers.” It would almost be as if a high-end retailer such as Louis Vuitton or Gucci told people to go their outlet store first, Ngwe says. Huge gain in sales In a series of experiments involving a real online fashion and apparel retailer, Teixeira and... View Details
Keywords: by Michael Blanding; Retail
  • 13 Sep 2016
  • First Look

September 13, 2016

and Kathleen Vohs Abstract—Rituals are central to family life. Three studies (N = 1098) tested the relationship between family rituals and holiday enjoyment and demonstrated that family rituals improve the holidays because they amplify... View Details
  • 15 Jan 2019
  • First Look

New Research and Ideas, January 15, 2019

transform traditional industries such as banking, real estate, and healthcare. More recently, it has gained attention as a way to finance new ventures, through what is known as an Initial Coin Offering (ICO). Less noticed, though, is ICOs appear almost antithetical to... View Details
Keywords: Dina Gerdeman
  • 15 Apr 2008
  • First Look

First Look: April 15, 2008

newer technologies have been adopted faster than old ones. The cross-country variation in the adoption of technologies accounts for at least a quarter of per capita income differences. Download the paper: http://www.hbs.edu/research/pdf/08-093.pdf Bank Accounting View Details
Keywords: Martha Lagace
  • 27 Feb 2018
  • First Look

First Look at New Research and Ideas, February 27, 2018

prevention-focused questions. We demonstrate that every additional prevention-focused question significantly hinders the entrepreneur's ability to raise capital, fully mediating gender's effect on funding. By experimentally testing an... View Details
Keywords: Sean Silverthorne
  • 05 Sep 2017
  • First Look

First Look at New Research and Ideas, September 5, 2017

standard errors, balanced panel). Three subsequent experiments involving American and Indian participants established the causal effect of psychologically experiencing a polluted vs. clean environment on unethical behavior. Consistent... View Details
Keywords: Sean Silverthorne
  • 12 Sep 2017
  • First Look

First Look at New Research and Ideas, September 12, 2017

https://www.hbs.edu/faculty/Pages/item.aspx?num=53182 September–October 2017 Harvard Business Review The Surprising Power of Online Experiments: Getting the Most Out of A/B and Other Controlled Tests By: Kohavi, Ron, and Stefan H. Thomke... View Details
Keywords: Carmen Nobel
  • 03 Apr 2017
  • What Do You Think?

How About Investing in Human Infrastructure?

and skills that the American economy needs.” (Higgins) “ provided it is spent on the areas where there is the greatest performance gap ” (Lewisman). Samuel Reich added that, “ it should (be) limited (to) schools where standard View Details
Keywords: by James Heskett; Construction