Publications

SSRN

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2011
Article

'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum

By: Joanne Horton, Richard H. Macve and George Serafeim

Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details

Keywords: Fair Value; Deprival Value; Contract Liabilities; Fair Value Accounting; Measurement and Metrics; Profit; Revenue Recognition; Assets; Performance Evaluation; Contracts

SSRN

May 1998 (Revised May 1999)
Case

Biopure Corp.

By: John T. Gourville

It is early 1998 and Biopure Corp., a small biopharmaceutical firm with no sales revenues in its ten-year history, has just received government approval to release Oxyglobin, a revolutionary new "blood substitute" designed to replace the need for donated animal blood... View Details

Keywords: Segmentation; Marketing Strategy; Engineering; Budgets and Budgeting; Sales; Transformation; Markets; Debates; Product Launch; Pharmaceutical Industry

Program

Advanced Management Program

stimulating, rewarding—even life-changing—experience. To apply and be considered for this program, you must submit both components below: The application, telling us about your experience, your organization, View Details

July 2006
Case

Paul Chesler, Director, Quality Assurance

Introduces the systemic nature of product quality and the complexity of quality problems. A new director of quality assurance discovers an apparent quality problem. The actions of different departments and functions contribute to the problem. The new director must... View Details

Keywords: Quality; Production

28 Mar 2013
News

Advancing the World's Leading Women

27 Jan 2011
News

Davos Diary: Day Two

15 Oct 2019
News

Harvard's Commitment to a Campus, World Free from Assault, Harassment

February 1978
Case

Sierra Log Homes, Inc. (A)

By: Michael E. Porter

Describes the history and evolution of the log home manufacturing industry, a rapidly growing embryonic industry capitalizing on the back-to-basics lifestyle changes in the United States. Focuses on one of the leading firms in the industry, but allows a discussion of... View Details

Keywords: Business or Company Management; Change Management; Industry Structures; Supply and Industry; Problems and Challenges; Business Startups; Business Strategy; Manufacturing Industry; United States

July 2020
Case

Michael Solomonov: Jerusalem in a Bowl

By: Boris Groysberg, Evan M.S. Hecht and Katherine Connolly Baden

Before the COVID-19 pandemic hit, Michael Solomonov and Steven Cook had begun to wonder whether it might be time to rethink their opportunistic approach to the expansion of their small restaurant empire in Philadelphia, CooknSolo. The pandemic, however, caused an... View Details

Keywords: Restaurant Industry; Entrepreneur; COVID-19; Crisis; Crisis Response Plans; Entrepreneurship; Food; Health Pandemics; Crisis Management; Innovation and Invention; Leadership; Creativity; Strategy; Ownership; Problems and Challenges; Risk and Uncertainty; Situation or Environment; Food and Beverage Industry; United States

Apr 06 2015
Interview

What Lies Ahead for Private Equity?

September 3, 2020
Article

How to Measure a Company’s Real Impact

By: Ronald Cohen and George Serafeim

Impact transparency will reshape capitalism. By shifting the pursuit of profit away from negligently creating problems to purposefully creating valuable solutions for the world, it will redefine success, so that its measure is not just money, but the positive impact we... View Details

Keywords: Impact; Impact Investing; Impact Measurement; Impact Investment; Impact Investment Funds; Accountability; Accounting Information; Corporate Performance; Sustainability; Social Impact; Capitalism; Accounting; Corporate Accountability; Performance; Measurement and Metrics; Social Enterprise; Society

Register to Read

10 Apr 2019
News

Nancy Koehn's Tips For A Less Stressful Life

19 Mar 2018
News

Giving stock away to staff doesn't absolve share buybacks

Mar 28 2018
Testimonial

Accessing a World of Knowledge About Boards

January–February 2014
Article

Blame Me

By: Kevin Sharer

The author looks at the psychological side of management, discussing his realization that thinking about and acknowledging his own contributions to organizational underperformance or other work problems is critical to getting employees to improve and generating... View Details

Keywords: Management Style; Perspective; Relationships; Performance

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February 1993 (Revised December 1994)
Exercise

Corporate Financial Management: Options Exercises

By: Timothy A. Luehrman

This case presents four exercises designed to introduce students to applications of option pricing and decision-tree analysis to real corporate investment problems. Two of the four problems involve decision trees and two involve option pricing. Students should be... View Details

Keywords: Financial Management; Investment; Projects; Corporate Finance

July 2020
Case

Kathy Fish at Procter & Gamble: Navigating Industry Disruption by Disrupting from Within

By: Emily Truelove, Linda A. Hill and Emily Tedards

When Kathy Fish, Procter & Gamble’s Chief Research, Development & Innovation Officer, and a 40-year company veteran, stepped into her role in 2014, she was concerned that the world’s leading consumer packaged goods company had lost its capability to produce a steady... View Details

Keywords: Female Protagonist; Organizational Change; Organizational Behavior; Culture Change; Digital; Innovation; Lean Startup; Experimentation; Metrics; Consumer Packaged Goods (CPG); Leadership; Leading Change; Change Management; Organizational Culture; Organizational Change and Adaptation; Disruption; Innovation and Invention; Digital Transformation