Publications
Publications
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- All HBS Web
(3,352)
- Faculty Publications (482)
- 2007
- Book
An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe
By: Joanne G Horton, Richard H. Macve and George Serafeim
"Fair value" is currently the central topic of debate in the development of accounting standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still considering its own definition, and some commentators are arguing for versions of entry... View Details
- October 2007
- Article
Grist: A Strategic Approach to Climate
By: Michael E. Porter and Forest Reinhardt
Climate change will affect everything businesses do, as government efforts to mitigate carbon emissions cause their prices to rise steeply. This special edition of Forethought takes a hard-nosed look at the risks and opportunities of climate change. Michael E. Porter... View Details
- 2007
- Working Paper
The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing
By: Fabrizio Ferri and Tatiana Sandino
In this paper we examine the economic consequences of over 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004–the first case where the SEC has allowed an accounting matter to be subject to an advisory... View Details
- 2007
- Chapter
Collaborative R&D in Management: The Practical Experience of Fenix and TruePoint in Bridging the Divide Between Scientific and Managerial Goals
By: Michael Beer and Niclas Adler
The gap between theory and practice has been of concern to both practitioners and academics, yet other than pleas to close the gap with more accessible writing by academics and more interest in research by practitioners few systematic efforts have been made to close... View Details
- July 2007 (Revised May 2008)
- Case
Cable & Wireless America
By: Guhan Subramanian and Eliot Sherman
Describes the auction of Cable & Wireless America (CWA), a bankrupt subsidiary of the British telecommunications company Cable & Wireless. While an initial "stalking-horse" bid valued the assets at $125 million, after a long day and night of bidding between eight... View Details
- 2007
- Working Paper
Interpersonal Authority in a Theory of the Firm
This paper develops a theory of the firm in which a firm's centralized asset ownership and low-powered incentives give a manager 'interpersonal authority' over employees (in a world with differing priors). The paper derives such interpersonal authority as... View Details
- June 2007 (Revised September 2021)
- Case
Thomas J. Watson, IBM and Nazi Germany
By: Geoffrey Jones, Grace Ballor and Adrian Brown
Considers the strategy of U.S.-owned IBM, then a manufacturer of punch cards, in Nazi Germany before 1937. Opens with IBM CEO Thomas J. Watson meeting Adolf Hitler in his capacity as President of the International Chamber of Commerce. IBM had acquired a German company... View Details
- May 2007 (Revised November 2019)
- Case
Dollar General (A)
By: Willy Shih, Stephen P. Kaufman and Rebecca McKillican
Dollar General Corporation (DG) operates one of the leading chains of extreme value retailers in the United States. 2006 revenues reached $9.2 billion, making DG the 6th largest mass retailer in the country. With revenues growing at 9% annually over the five-year... View Details
- April 2007
- Article
Wintel: Cooperation and Conflict
We study competitive interactions between Intel and Microsoft, two producers of complementary products. In a system of complements, like the PC, the value of the final product depends on how well the different components work together. This, in turn, depends on the... View Details
- February 2007
- Article
The Formation of Beliefs: Evidence from the Allocation of Land Titles to Squatters
By: Rafael Di Tella, Sebastian F. Galiani and Ernesto S. Schargrodsky
We study the formation of beliefs in a squatter settlement in the outskirts of Buenos Aires exploiting a natural experiment that induced an allocation of property rights that is exogenous to the characteristics of the squatters. There are significant differences in the... View Details
- 2006
- Working Paper
The Value of a 'Free' Customer
By: Sunil Gupta, Carl F. Mela and Jose M. Vidal-Sanz
Central to a firm's growth and marketing policy is the revenus and profit potential of its customer assets. As a result, there has been a recent proliferation of work regarding customer lifetime value. However, extant research in this area is silent regarding how to... View Details
- September 2006 (Revised October 2007)
- Case
Shinsei Bank: Developing an Integrated Firm
By: Thomas J. DeLong and Masako Egawa
Tom Pedersen, newly appointed chief learning officer (CLO) of Shinsei Bank in Japan, pondered how he could facilitate development of an integrated culture and transformation of the organization. Shinsei Bank had not developed longstanding tradition or a strong... View Details
- April 2006
- Background Note
Designing Sustainable Service Models
By: Frances X. Frei
Taught as the second module in a Harvard Business School course on Managing Service Operations. Addresses the challenge of designing service models that effectively incorporate a customer operating role, as well as how to align operations to deliver value to both the... View Details
- February 2006 (Revised October 2006)
- Case
Veridian: Putting a Value on Values
By: Rakesh Khurana, Joel Podolny and Jaan Margus Elias
David Langstaff, the CEO of Veridian, a defense company, struggles with the decision of selling the company. Langstaff has concerned himself with inculcalating his organization with the values necessary for superior achievement over the long term. But as a fiduciary,... View Details
- Article
Policy Implications of Weak Patent Rights
By: James J. Anton, Hillary Greene and Dennis Yao
Patents vary substantially in the degree of protection provided against unauthorized imitation. In this chapter we explore a range of work addressing the economic and policy implications of "weak" patents—patents that have a significant probability of being overturned... View Details
- September 2005 (Revised April 2007)
- Case
Spyder Active Sports - 2004
By: Belen Villalonga, Dwight B. Crane and James Quinn
David Jacobs founded a high-end ski apparel company in 1978. He successfully built and grew the company, establishing a major international brand that appealed to ski racers and other active skiers. In 1995, he sought external financing to support further growth of the... View Details
- July 2005 (Revised July 2006)
- Case
Icebreaker: The US Entry Decision
By: Joseph B. Lassiter III and Dan Heath
Jeremy Moon, CEO of Icebreaker, merino wool, outdoor apparel manufacturer, believed the company could be a big hit in the United States, despite the presence of entrenched rivals. But Icebreaker clearly needed a new distribution approach. One option was to position... View Details
- April 2005 (Revised August 2011)
- Case
Berkshire Partners: Bidding for Carter's
By: Malcolm P. Baker and James Quinn
A five-member team from Berkshire Partners must recommend a final bid and financial structure for a leveraged buyout of William Carter Co., a leading producer of children's apparel. Investorcorp, a global investment group, has put the company up for auction. Goldman... View Details
- October 2004 (Revised November 2004)
- Case
Mavens & Moguls: Creating a New Business Model
By: Myra M. Hart, Victoria Winston and Kristin Lieb
Mavens & Moguls is a "virtual" marketing-consulting firm of approximately 40 professionals. Examines the processes by which its founder, Paige Arnof-Fenn, learns the business, builds a power network of industry experts and potential customers, and uses this expertise... View Details
- October 2004 (Revised November 2004)
- Case
AWB Limited
By: Ray A. Goldberg and Hal Hogan
Discusses how to evaluate the performance of the Australia Wheat Board in meeting the needs of its Australian wheat farmers and global consumers. Includes color exhibits. View Details