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Show Results For
- All HBS Web
(474)
- News (135)
- Research (279)
- Events (2)
- Multimedia (16)
- Faculty Publications (89)
- 20 Sep 2011
- First Look
First Look: September 20
innovation in clusters should account for these links. Securitization without Adverse Selection: The Case of CLOs Authors:Effi Benmelech, Jennifer Dlugosz, and Victoria Ivashina Publication:Journal of Financial Economics (forthcoming)... View Details
Keywords: Sean Silverthorne
- 28 Aug 2007
- First Look
First Look: August 28, 2007
Harvard Business School Case 107-035 Obadiah Vineyard's owners create financial statements in accordance with generally accepted accounting principles (GAAP) to help them obtain funding to plant more acreage. The owners grapple with... View Details
Keywords: Martha Lagace
- 01 Sep 2009
- News
Over the Top
right to nominate directors into something that is real — and has a real chance of holding boards of directors accountable to company owners.” Major business groups lost no time denouncing the reform measures as vehicles for ceding... View Details
- 28 Apr 2023
- Blog Post
Creating a Workplace That Supports Employees in Work and Life
plans that are not legally married but that have a relationship approximating marriage as well as covering tax implications through pay that accounts for tax liability for... View Details
Keywords: All Industries
- 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
- 23 Jan 2020
- Research & Ideas
Businesses Need a 'Catalyst' to Make CSR Practices Stick
responsibility programs are basically funded by an internal tax within the company,” says Robert Kaplan, Senior Fellow and Marvin Bower Professor of Leadership Development, Emeritus at Harvard Business School. “The good that such... View Details
Keywords: by Michael Blanding
- 01 Oct 1997
- News
Doing Something Real
I can tell, fall comfortably in between: modest to significant successes; honest; doing our bit for the economy and our communities; and paying our taxes (grumbling if we're Republicans and amazed if we're Democrats that the top federal... View Details
Keywords: Andrew Tobias (MBA '72)
- 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
- 23 Jul 2020
- Research & Ideas
How Countries Use Financial Policy to Fight COVID-19
developed nations accounted for 5.43 percent of GDP, whereas in developing nations the total was far less at 3.30 percent. South Korea came in at 15.05 percent of GDP, the United States at 12.42 percent, and Canada 8.81 percent. Ethiopia,... View Details
Keywords: by Rachel Layne
- 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
- 16 Oct 2006
- Research & Ideas
Report from China: The New Entrepreneurs
course-development activities at HBS. Report: Sean Silverthorne: What were some of the group's conclusions about entrepreneurship in China, at least in the areas you saw? Dan Isenberg: Yes, it is important to take into account the fact... View Details
Keywords: by Sean Silverthorne
- 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
- 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
- 29 Feb 2024
- Blog Post
IFC India: JSW Steel and Cement and the Quest to Capture Carbon in Hard to Abate Sectors
to different players in this quest. From incumbents in traditional businesses revamping processes and technologies to account for emissions to startups creating new solutions to existing challenges such as agriculture, mobility and waste... View Details
- 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
- Web
Program Policies - HBS Online
full explanation of CORe grading information and overview, please visit the CORe grading webpage . Please note: by enrolling in Business Analytics, Economics for Managers, or Financial Accounting as individual certificate Programs,... View Details
- 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
- 16 Mar 2010
- First Look
First Look: March 16
routinely think about the problem. We conclude by exploring implications of this finding for professional conduct and public policy. Working PapersImplications for GAAP from an Analysis of Positive Research in Accounting Authors:S.P.... View Details
Keywords: Martha Lagace
- 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
- 22 Jul 2022
- Blog Post
Climate Stories Episode #7: Turning Waste Heat to Power
for the four newly announced projects will be about 48 MW, with each ranging between 11 and 14 MW. An accountant by training, the 35-year old CEO explained: “We see 24/7 carbon-free energy as the next frontier of sustainability. We are... View Details