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Show Results For
- All HBS Web
(1,137)
- News (142)
- Research (734)
- Events (5)
- Multimedia (5)
- Faculty Publications (257)
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- 15 Mar 2011
- First Look
First Look: March 15
PublicationsDo Strong Fences Make Strong Neighbors? Authors:Mihir Desai and Dhammika Dharmapala Publication:National Tax Journal 63 (December 2010) Abstract Many features of U.S. tax policy towards multinational firms—including the... View Details
Keywords: Sean Silverthorne
- January 2022
- Background Note
The Florange Law: Encouraging Long-Termism in Equity Markets?
By: Charles C.Y. Wang and Tonia Labruyere
This note provides background information on a French law (“the Florange law”) passed in 2014 that the French government said would encourage long-term shareholdings. The note describes the law, what led to it, the reactions it evoked, and similar initiatives in other... View Details
Keywords: Equity; Financial Markets; Investment Activism; Institutional Investing; Corporate Governance; Policy; Rights; Laws and Statutes; Business and Government Relations; Accounting Industry; France
Wang, Charles C.Y., and Tonia Labruyere. "The Florange Law: Encouraging Long-Termism in Equity Markets?" Harvard Business School Background Note 122-065, January 2022.
- August 2006 (Revised August 2007)
- Case
Revenue Recognition Problems in the Communications Equipment Industry
By: Paul M. Healy and Arjuna J Costa
Designed to explore recognition issues in the context of a potential market downturn. In late 2000, Lucent Technologies reports multiple revisions to its recent financial results due to revenue recognition problems, leading to a dramatic decline in its stock price.... View Details
Keywords: Corporate Disclosure; Revenue Recognition; Policy; Supply and Industry; Performance; Communications Industry
Healy, Paul M., and Arjuna J Costa. "Revenue Recognition Problems in the Communications Equipment Industry." Harvard Business School Case 107-025, August 2006. (Revised August 2007.)
- October 1984
- Teaching Note
NIKE (B1): Business Class Travel, Teaching Note
Teaching Note for (9-385-028). View Details
- 19 May 2003
- Research & Ideas
Expensing Options Won’t Hurt High Tech
(One cure for stock option abuse, say proponents, is to change accounting rules so that option grants are reflected in a company's principal financial statements. High-tech start-ups blister at that idea, saying it would harm their... View Details
- 08 May 2013
- Research & Ideas
A Company’s Evolving View of Gender Equity
disappeared, there may be more subtle forms of bias or ways in which bias gets expressed that perhaps come out in policy or in concerns about work-family conflict. These themes all work together." A powerful dance When they studied... View Details
- 20 Jul 2020
- Op-Ed
It's Time for a Bipartisan Health Plan for Employers and Employees
valid, pay-as-you-go basis would avoiding worsening Medicare’s mammoth unfunded liabilities and could even help address them. The Public Option should also avoid government accounting; independent accountants should verify that the Public... View Details
- 08 Apr 2011
- Research & Ideas
Will the Japan Disaster Remake the Landscape for Green Energy in Asia?
—Robert Todd, HSBC "Following the tragic events in Japan, this has spurred many people to review their policies towards nuclear," said Robert Todd, director for renewable energy in the Resources and Energy Group at HSBC.... View Details
- 26 Nov 2013
- First Look
First Look: November 26
that increased the number of doctors and nurses serving patients, expanded existing staff roles and developed new ones, redistributed health care work, and invested in teamwork. The English workforce redesign experience offers important lessons for U.S. View Details
Keywords: Sean Silverthorne
- 19 Jan 2021
- In Practice
Leadership Advice for Biden: Restore a Sense of Calm
change, we will continue to further destroy the planet and further cement inequality. This is why my hope is that President Biden and his team will implement a set of policies that will put human beings and the planet back at the core of... View Details
Keywords: by Dina Gerdeman
- 08 Jul 2002
- What Do You Think?
Have We Carried the Concept of Alignment Too Far?
aligned—shareholders, employees, top executives, those associated with the capital markets, and anyone desiring a "healthy" economy. Those not joining in risked enormous erosion of value. Accountants could hardly be expected to... View Details
Keywords: by James Heskett
- 09 Dec 2008
- First Look
First Look: December 9, 2008
of Wall Street rather than developing nations. And the crisis raises questions about the development policies of Asian nations: Did too-close "crony" relations between politicians and owners of major banks or firms pave the way... View Details
Keywords: Martha Lagace
- 10 Aug 2016
- Research & Ideas
Prospective Students Steer Clear of Schools Rocked by Scandal
assistant professor at Harvard Business School; Patrick Rooney, an HBS research associate; and Jonathan Smith, a policy research scientist at The College Board. “The effects we see for widely covered scandals are large, which speaks to... View Details
- 12 Apr 2010
- Research & Ideas
One Report: Better Strategy through Integrated Reporting
lecturer at HBS specializing in corporate reporting, and Krzus, a public policy and external affairs partner with Grant Thornton LLP. They recently authored One Report: Integrated Reporting for a Sustainable Strategy. "This new path isn't... View Details
Keywords: by Martha Lagace
- 20 Nov 2012
- First Look
First Look: November 20
their increased tendency to behave fairly. Read the paper: http://www.people.hbs.edu/mnorton/shaw et al.pdf Robust Enforcement Should Complement Voluntary Regulation Authors:Jodi L. Short and Michael W. Toffel Publication:Georgetown Economic View Details
Keywords: Sean Silverthorne
- 01 Jul 2014
- First Look
First Look: July 1
how they would answer the question, "Can for-profit corporations be good citizens?" In reflecting on their answers, the chapter puts forward an account that grounds the purpose and responsibilities of for-profit corporations in... View Details
Keywords: Carmen Nobel
- 21 Aug 2018
- First Look
New Research and Ideas, August 21, 2018
Tracking Performance Indicators By: Beveridge, Christiana, Sofia Warner, Greg Leya, and Thomas W. Feeley Abstract—Given that accountable care organizations (ACOs) have not achieved the degree of cost reductions and quality improvements... View Details
Keywords: Dina Gerdeman
- 10 May 2004
- Research & Ideas
Rethink the Value of Joint Ventures
operations. While joint ventures were always fragile entities, they appear to be both more fragile and less rewarding. This puts enormous pressure on the infrastructure of global multinationals to support these myriad transactions. How do you design capital budgeting... View Details
Keywords: by Cynthia Churchwell
- 08 Feb 2016
- Research & Ideas
The Civic Benefits of Google Street View and Yelp
Yelp restaurant reviews to target hygiene inspections? “There is so much data now, it’s exhilarating—and frightening” “There is all sorts of data that is coming in now,” says Luca, “and if you use it carefully you could revamp the way that every View Details
- 24 Mar 2002
- Research & Ideas
Are Assets Only for America’s Wealthy?
asset-building programs and policies that are accessible to and benefit the poor, that go beyond savings, expanding into other financial services with higher return rates and greater opportunities. Promoting The Individual Development... View Details
Keywords: by Carla Tishler