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  • 28 Aug 2023
  • Research & Ideas

The Clock Is Ticking: 3 Ways to Manage Your Time Better

Human Factors Lab, researchers showed that when participants had short breaks between mandatory meetings, their brainwave patterns showed positive levels of frontal alpha symmetry, which correlates to higher engagement and less stress. An... View Details
Keywords: by Kristen Senz
  • 17 Jan 2024
  • Research & Ideas

Are Companies Getting Away with 'Cheap Talk' on Climate Goals?

Companies regularly set ambitious climate goals, but these plans often end up like many people’s New Year’s resolutions: unmet aspirations that quietly fizzle out. While companies often gain positive media attention by trumpeting plans for reducing greenhouse gas... View Details
Keywords: by Tim Gray
  • 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
Keywords: Transition; Financial Instruments; Framework; Market Entry and Exit; Insurance; Revenue Recognition; Fair Value Accounting; Standards; United Kingdom
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  • 06 Mar 2012
  • First Look

First Look: March 6

positive. Finally, we find that the detrimental effect of pay dispersion is due to worst individual performance, rather than a reduction of team cooperation. Download the paper: http://www.hbs.edu/research/pdf/12-075.pdf How Firms Respond to View Details
Keywords: Sean Silverthorne
  • 21 Jul 2021
  • Research & Ideas

What Does an ESG Score Really Say About a Company?

Receiving more information can clarify the complex, but not when it comes to environmental, social, and governance (ESG) scores. A recent study shows that the more information a company discloses about its ESG practices, the more rating agencies disagree on how well... View Details
Keywords: by Kristen Senz
  • 28 Sep 2010
  • First Look

First Look: September 28, 2010

the paper: http://www.hbs.edu/research/pdf/10-029.pdf Does Mandatory IFRS Adoption Improve the Information Environment? Authors:Joanne Horton, George Serafeim, and Ioanna Serafeim Abstract We examine the effect of View Details
Keywords: Sean Silverthorne
  • 05 Sep 2017
  • First Look

First Look at New Research and Ideas, September 5, 2017

cinema chain in Peru, to reinvent the movie-going experience for Peruvians. Cineplanet wishes to better align their operating model with the needs and behaviors of its customers. Please note: This case study includes mandatory video... View Details
Keywords: Sean Silverthorne
  • 11 Aug 2009
  • First Look

First Look: August 11, 2009

we provide evidence that those firms with insiders selling prior to the announcement of the loss face significantly more negative abnormal returns. Our findings are robust to subsample analysis examining firms reporting goodwill... View Details
Keywords: Martha Lagace
  • 17 Apr 2012
  • First Look

First Look: April 17

IFRS Adoption and Financial Statement Comparability Authors:Francois Brochet, Alan D. Jagolinzer, and Edward J. Riedl Abstract This study examines whether mandatory adoption of International Financial View Details
Keywords: Carmen Nobel
  • 01 Jun 2015
  • Research & Ideas

The Surprising Benefits of Oversharing

hall from John, has studied the ways in which organizations hide information from consumers-sometimes duplicitously. In a previous paper about U.S. News & World Report college rankings of MBA programs, for example, he found a strong... View Details
Keywords: by Michael Blanding
  • 27 Apr 2020
  • Research & Ideas

How Remote Work Changes What We Think About Onboarding

Furthermore, hiring managers should provide virtual sessions to replace orientations or mandatory training sessions that the employee cannot attend in person in the early days of their employment. Build relationships with the right people... View Details
Keywords: by Boris Groysberg
  • 02 Aug 2021
  • Research & Ideas

What If Closing the Wage Gap Means Everyone Earns Less?

bargaining power, the paper finds. Takeaways for executives and employees The Wall Street Journal reported in June that Johnson & Johnson, McKesson, and CBRE stated in job postings for remote workers that they wouldn’t consider for... View Details
Keywords: by Avery Forman
  • 21 Feb 2005
  • Op-Ed

Is Business Management a Profession?

of Keynesian theory in the post-war years gave the subject greater prestige, and the 1958 reports on the state of business education in America by the Carnegie Corporation and the Ford Foundation led to a greater emphasis on the social... View Details
Keywords: by Rakesh Khurana, Nitin Nohria & Daniel Penrice
  • 16 Sep 2008
  • First Look

First Look: September 16, 2008

Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone towards financial reporting convergence yet spurred controversy reaching the highest levels of government. We find a... View Details
  • 22 May 2012
  • First Look

First Look: May 22

compete on the basis of brands and reputation, and in sectors where companies' products significantly depend upon extracting large amounts of natural resources. Download the paper: http://www.hbs.edu/research/pdf/12-035.pdf The Consequences of View Details
Keywords: Sean Silverthorne
  • 02 Sep 2014
  • First Look

First Look: September 2

the effect of mandatory sustainability reporting on corporate disclosure practices. Specifically, we examine regulations mandating the disclosure of environmental, social, and governance information in... View Details
Keywords: Sean Silverthorne
  • 28 Sep 2009
  • Research & Ideas

Improving Accountability at the World Bank

comparison to its peer institutions, the World Bank has been relatively responsive to calls for greater accountability. This report examines accountability mechanisms at three basic levels in the institution: (1) project, (2) policy, and... View Details
Keywords: by Alnoor Ebrahim
  • 12 Apr 2016
  • First Look

April 12, 2016

consensus on best practices. They suggest six overall goals for a strategic exit interview process and describe tactics and techniques to make it successful. Among their recommendations: Have interviews conducted by second- or third-line managers. Make exit interviews... View Details
Keywords: Sean Silverthorne
  • 15 Nov 2004
  • Research & Ideas

Solving the Health Care Conundrum

of M&A activity must take place; mandatory public reporting must be required documenting experience and outcome information based on defined standards (just as the SEC requires View Details
Keywords: by Michael E. Porter; Health
  • 27 Sep 2004
  • Research & Ideas

IBM Finds Profit in Diversity

were short, only six months (the groups are still active today), and their mission was clear: to explore the issues, opportunities, and strategies affecting their constituencies and customers. Once this work was done, it fell to the corporation's senior executives to... View Details
Keywords: by David A. Thomas

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