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Show Results For
- All HBS Web
(3,156)
- News (585)
- Research (2,048)
- Events (25)
- Multimedia (27)
- Faculty Publications (1,163)
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- March 2019
- Case
The Sustainability Accounting Standards Board (Abridged)
By: Julie Battilana and Michael Norris
In 2014, as the Sustainability Accounting Standards Board (SASB) has just brought former New York City Mayor Michael Bloomberg on as chairman of the board, Jean Rogers, founder and CEO, struggles with how best to ensure the nonprofit’s financial sustainability while... View Details
Keywords: Sustainability; Sustainability Reporting; Reporting; Environmental Sustainability; Accounting; Accounting Industry; United States
Battilana, Julie, and Michael Norris. "The Sustainability Accounting Standards Board (Abridged)." Harvard Business School Case 419-058, March 2019.
- September 2014
- Article
Accounting Standards and International Portfolio Holdings
By: Gwen Yu and Aida Sijamic Wahid
Do differences in countries' accounting standards affect global investment decisions? We explore this question by examining how accounting distance, the difference in the accounting standards used in the investor's and the investee's countries, affects the asset... View Details
Keywords: IFRS; Home Bias; Cross-cultural/cross-border; Information Asymmetry; Mutual Funds; International Relations
Yu, Gwen, and Aida Sijamic Wahid. "Accounting Standards and International Portfolio Holdings." Accounting Review 89, no. 5 (September 2014): 1895–1930. (Winner of American Accounting Association. International Accounting Section. Outstanding Dissertation Award presented by American Accounting Association.)
- 2015
- Working Paper
Auditor Lobbying on Accounting Standards
By: Abigail Allen, Karthik Ramanna and Sugata Roychowdhury
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). We examine the influence of auditors' lobbying incentives arising from three basic factors: managing expected... View Details
Allen, Abigail, Karthik Ramanna, and Sugata Roychowdhury. "Auditor Lobbying on Accounting Standards." Harvard Business School Working Paper, No. 15-055, December 2014. (Winner of the American Accounting Association Western Conference Best Paper Award.)
- winter 1985
- Article
The Nonpecuniary Costs of Automobile Emissions Standards
By: Timothy F. Bresnahan and Dennis Yao
An important component of the costs of automotive air-pollution control has been nonpecuniary: a decline in vehicle performance characteristics. This regulatory impact on what the auto industry calls "drivability" has never been quantified, although there is... View Details
Bresnahan, Timothy F., and Dennis Yao. "The Nonpecuniary Costs of Automobile Emissions Standards." RAND Journal of Economics 16, no. 4 (winter 1985): 437–455. ((reprinted in W. Harrington and V. McConnell (eds.) Controlling Automobile Air Pollution, 2007)
Harvard users click here for full text.)
- June 1995
- Article
New Mortgage Banking Standard
By: David F. Hawkins
Hawkins, David F. "New Mortgage Banking Standard." Accounting Bulletin, no. 31 (June 1995).
- 11 Jan 2008
- Conference Presentation
Are Management Standards Effective?
- March 2024
- Article
Do Safety Management System Standards Indicate Safer Operations? Evidence from the OHSAS 18001 Occupational Health and Safety Standard
By: Kala Viswanathan, Matthew S. Johnson and Michael W. Toffel
Problem definition: Given the enormous disruptions and costs of occupational injuries, companies and buyers are increasingly looking to voluntary occupational health and safety standards to improve worker safety. Yet because these standards only require... View Details
Keywords: Occupational Health; Occupational Safety; Program Evaluation; Safety Performance; Injuries; OHSAS 18001; ISO 45001; Working Conditions; Safety; Standards
Viswanathan, Kala, Matthew S. Johnson, and Michael W. Toffel. "Do Safety Management System Standards Indicate Safer Operations? Evidence from the OHSAS 18001 Occupational Health and Safety Standard." Art. 106383. Safety Science 171 (March 2024).
- January 2009 (Revised October 2009)
- Case
GLOBALGAP: Food Safety and Private Standards
By: David E. Bell and Mary Louise Shelman
In response to new laws governing liability and several food safety scares in the 1990s, European retailers drove the creation of a universal production standard based on Good Agricultural Practices (GAP) for fresh fruit and vegetables and a third-party certification... View Details
Keywords: Agribusiness; Food; Governance Compliance; Governing Rules, Regulations, and Reforms; Business and Government Relations; Safety; Agriculture and Agribusiness Industry; Europe
Bell, David E., and Mary Louise Shelman. "GLOBALGAP: Food Safety and Private Standards." Harvard Business School Case 509-004, January 2009. (Revised October 2009.)
- 2007
- Book
Standards and Public Policy
By: Shane Greenstein and Victor Stango
Greenstein, Shane, and Victor Stango, eds. Standards and Public Policy. Cambridge University Press, 2007.
- 2007
- Book
Standards and Public Policy
Greenstein, Shane and Victor Stango, eds. Standards and Public Policy. Cambridge University Press, 2007.
- February 2002 (Revised January 2003)
- Case
Standard International Inc. (B)
By: David F. Hawkins
Supplements the (A) case. View Details
Hawkins, David F. "Standard International Inc. (B)." Harvard Business School Case 102-064, February 2002. (Revised January 2003.)
- fall 1995
- Article
Standard Setting Consortia, Antitrust, and High-Technology Industries
By: James J. Anton and Dennis A. Yao
Examines the antitrust treatment of private-sector standard setting in the U.S. Applicability of law and decision-making issues in high technology industries; Examination of cost-based facilitating theory; Approach to evaluate the reasonableness of a standard. View Details
Keywords: Private Sector; Information Technology; Law; Decision Making; Cost; Theory; Performance Evaluation; Standards; United States
Anton, James J., and Dennis A. Yao. "Standard Setting Consortia, Antitrust, and High-Technology Industries." Antitrust Law Journal 64, no. 1 (fall 1995): 247–265. (Harvard users click here for full text.)
- July 1996
- Article
New Derivative Accounting Standard Proposed
By: David F. Hawkins
Hawkins, David F. "New Derivative Accounting Standard Proposed." Accounting Bulletin, no. 39 (July 1996).
- August 2012
- Article
ISO Standards Stamp Approval
By: Michael James and Michael W. Toffel
James, Michael, and Michael W. Toffel. "ISO Standards Stamp Approval." European CEO (August 2012).
- January 2003 (Revised March 2003)
- Case
Standard International Inc. (C)
By: David F. Hawkins
Supplements the (A) case. View Details
Hawkins, David F. "Standard International Inc. (C)." Harvard Business School Case 103-047, January 2003. (Revised March 2003.)
- December 1999 (Revised January 2003)
- Case
Standard International Inc. (A)
By: David F. Hawkins
The company top management must make a series of accounting decisions that will determine the company's quarterly income. A rewritten version of an earlier case. View Details
Keywords: Financial Reporting; Financial Statements; Inflation and Deflation; International Finance; Research and Development; Accounting Industry
Hawkins, David F. "Standard International Inc. (A)." Harvard Business School Case 100-064, December 1999. (Revised January 2003.)
- February 2004 (Revised March 2006)
- Case
Pratt & Whitney: Engineering Standard Work
By: H. Kent Bowen and Courtney Purrington
As the engineering of state-of-the-art jet engines becomes more and more complex, Pratt & Whitney leaders face major competitive problems. Product development projects are not meeting the cost, quality, and lead-time targets. The leadership develops a design,... View Details
Keywords: Design; Engineering; Cost; Knowledge Management; Time Management; Product Launch; Standards; Product Development; Problems and Challenges; Quality; Creativity; Competitive Strategy; Manufacturing Industry
Bowen, H. Kent, and Courtney Purrington. "Pratt & Whitney: Engineering Standard Work." Harvard Business School Case 604-084, February 2004. (Revised March 2006.)
- March 2015
- Teaching Note
The Sustainability Accounting Standards Board
By: Julie Battilana and Felicia Khan
- February 2007 (Revised March 2012)
- Compilation
John D. Rockefeller and the Creation of Standard Oil
By: Nancy F. Koehn and Katherine Miller
Reconstructs the entrepreneurial journey of John D. Rockefeller, founder of Standard Oil and one of the most famous business figures in history. Traces his early career as a retailer in Cleveland through his decision to enter the oil industry in the early 1860s to his... View Details
Keywords: Entrepreneurship; Ethics; Business History; Innovation and Invention; Growth and Development Strategy; Personal Development and Career; Competitive Strategy; Energy Industry
Koehn, Nancy F., and Katherine Miller. "John D. Rockefeller and the Creation of Standard Oil." Harvard Business School Compilation 807-110, February 2007. (Revised March 2012.)