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Show Results For
- All HBS Web
(474)
- News (135)
- Research (279)
- Events (2)
- Multimedia (16)
- Faculty Publications (89)
- 03 Apr 2006
- Research & Ideas
The Competitive Advantage of Global Finance
of these firms face various issues—including management of exchange rate risk, how to structure their internal capital markets, how to do capital budgeting worldwide, and how to respond to varying regulatory and tax incentives. The book... View Details
- 10 Nov 2009
- First Look
First Look: Nov. 10
rubber markets during the boom years of 1870-1910 shows that the government generated 1.3% of GDP through an export tax on rubber but that it could have generated 4.7% in total, had the government set the tariff at the optimal level.... View Details
Keywords: Martha Lagace
- 01 Dec 2003
- What Do You Think?
Is This the Twilight Era for the Managed Mutual Fund?
savings, particularly in a future in which Social Security will account for a smaller share of retirement income. How can their options best be preserved? Is the managed mutual fund worth saving? If so, what needs to be done? And how fast... View Details
Keywords: by James Heskett
- 01 Dec 2007
- News
Where Are the Innovators in Health Care?
medical technology and health-insurance sectors, when it comes to health services, the 800-pound gorilla of our system, entrepreneurs are nowhere to be found. And their absence has enabled the status quo providers to get fat and sloppy. One analysis showed that... View Details
- 22 Sep 2009
- First Look
First Look: September 22
literature on the notion of institutional entrepreneurship introduced by Paul DiMaggio in 1988, we propose a model of the process of institutional entrepreneurship. We first present theoretical and definitional issues associated with the concept and propose a... View Details
Keywords: Martha Lagace
- 19 Mar 2007
- Research & Ideas
Handicapping the Best Countries for Business
deficit that drives up interest rates. She cares if we have a huge current account deficit and import everything from elsewhere. Her own business might erode to the point of failure. Finally, the American cares because our economic... View Details
Keywords: by Sean Silverthorne
- 21 Aug 2012
- First Look
First Look: August 21
multinationals (MNCs), this paper is the first empirical analysis to describe the size and composition of MNC headquarters and to account for differences among them. Read the paper:... View Details
Keywords: Sean Silverthorne
- 26 Feb 2008
- First Look
First Look: February 26, 2008
(c) accountability in implementation. Examples are drawn from the experiences of South Africa and Brazil. Several preliminary factors are identified that may enhance policy learning, while acknowledging the constraints of bounded... View Details
Keywords: Martha Lagace
- 26 Jan 2016
- First Look
January 26, 2016
Political corruption governs the efficiency with which tax revenues are translated into infrastructure. The model predicts an inverted-U relationship between taxation and growth, with corruption reducing the optimal taxation level. We... View Details
Keywords: Sean Silverthorne
- 29 May 2013
- Research & Ideas
Faculty Symposium Showcases Breadth of Research
statistics showcasing the combined cost of white collar crime. Accounting scandals: $40 billion per year. Insurance fraud: $80 billion. "Wardrobing" (purchasing a new outfit, wearing it for a night on the town, and then... View Details
- 08 Feb 2016
- Research & Ideas
The Civic Benefits of Google Street View and Yelp
led cities to digitize more of their own information, putting everything from tax records and public health inspection scores online. “They take a dataset that used to be in an obscure database or on paper, and now it’s available for the... View Details
- 02 Feb 2010
- First Look
First Look: Feb. 2
calibrate these arguments to assess their quantitative importance. We use a dynamic equilibrium model with tax distortion, government outlays uncertainty, and contingent-debt service. Our framework also recognizes that contingent debt can... View Details
Keywords: Martha Lagace
- 14 Aug 2018
- First Look
First Look at New Research and Ideas, August 14, 2018
intervention. Hence, an understanding of residual market imperfections—those imperfections that persist after market competition and regulation are accounted for—must inform any assessment of the long-term attractiveness of firm... View Details
Keywords: by Sean Silverthorne
- 05 May 2003
- Research & Ideas
Greed, Fear, and The System Hinder Corporate Reform
are entire industries that have been created to help avoid paying taxes and find creative ways around compensating people, he said. "There's a lot of aiding and abetting that goes on in this kind of environment and I think it's... View Details
Keywords: by Martha Lagace
- 18 Feb 2009
- First Look
First Look: February 18, 2009
all-time low. And the Tax Practice, the source of the problems, was the fastest growing such practice in the Big Four accounting firms at 18%. Purchase this supplement:... View Details
Keywords: Martha Lagace
- 01 Dec 2002
- News
Bad Times for Business
pay back ill-gotten gains from option exercises that preceded accounting restatements — and longer vesting would be great. Another significant step would be to expense stock options, which would make their costs more evident and more... View Details
Keywords: Garry Emmons
- 20 Jul 2020
- Op-Ed
It's Time for a Bipartisan Health Plan for Employers and Employees
rather than what they want? Is it reasonable for employers to be allowed a tax benefit for paying for health insurance benefits, but not their employees, when the insurance is primarily funded through reductions in employee income? Must... View Details
- 01 Jun 2007
- News
Letters
being active participants. All forms of illicit financial flows are assisted by a global structure that comprises 72 tax havens, secrecy jurisdictions, millions of disguised corporations, anonymous trust accounts, fake charitable... View Details
- 20 Jul 2010
- First Look
First Look: July 20
Publications Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK Authors: Joanne Horton and George Serafeim Publication: Review of Accounting Studies (forthcoming) Abstract We investigate the... View Details
Keywords: Martha Lagace
- 05 Dec 2022
- Blog Post
2022 Climate Symposium: Tackling Climate Together
recent tax credits, loans, and grants passed in Washington will drive innovation, accelerate the transition, and demonstrate the U.S. commitment to a managed transition to a low/no carbon economy. Following the morning keynotes, attendees... View Details