Accounting Standards - Publications - Faculty & Research

31 Jan 2023
Op-Ed

Can Insurance Technology Solve the Uninsured Driver Problem?

minimum coverage are relegated to shopping in the higher-priced “nonstandard market,” which pools them with high-risk drivers who have been denied coverage by standard carriers, even if they have a clean driving record. [div... View Details

Keywords: by Ray Kluender; Insurance

04 Dec 2018
First Look

New Research and Ideas, December 4, 2018

to shareholders $7 trillion via buybacks and dividends, over 96% of their aggregate net income, prompting claims that "short-termism" is impairing firms' ability to invest and innovate. We show that, when taking into account both direct... View Details

Keywords: Dina Gerdeman

20 Dec 2011
First Look

First Look: December 20

its influence on team processes and performance are discussed. What Drives Sell-Side Analyst Compensation at High-Status Investment Banks? Authors:Boris Groysberg, Paul M. Healy, and David A. Maber Publication:Journal of Accounting... View Details

Keywords: Carmen Nobel

29 Jul 2013
Research & Ideas

A Manager’s Moral Obligation to Preserve Capitalism

process, in which diverse views are able to provide input with no one party able to receive a special voice. "As the chairman of Goldman Sachs or Citigroup or IBM, you have a substantial capacity to structure the rules of the game when it comes to View Details

Keywords: by Michael Blanding

Research Summary

Sustainability and Integrated Reporting

A sustainable strategy for a company is one that enables it to create value for shareholders over the long term while contributing to a sustainable society. In doing so, it must balance the needs of different types of providers of financial capital (e.g.,... View Details

Keywords: Sustainability; Sustainability Reporting

12 Aug 2014
First Look

First Look: August 12

in entrepreneurship despite earning low risk-adjusted returns. This has lead to attempts to provide explanations-using both standard economic theory and behavioral economics-for why certain individuals may be attracted to such an... View Details

Keywords: Sean Silverthorne

06 Oct 2020
Sharpening Your Skills

18 Tips Managers Can Use to Lead Through COVID's Rising Waters

Protect and Pivot Boris Groysberg, Richard P. Chapman Professor of Business Administration. MARKETING Tip: Tailor your brand stories to the new reality. Which types of brand stories should companies tell? After KFC was chastised by the U.K. Advertising View Details

Keywords: by Sean Silverthorne

19 Nov 2010
Research & Ideas

The Landscape of Integrated Reporting: An E-Book

accountable to and measuring our progress on a wide variety of things that matter most to people. My understanding of the present state of integrated reporting is that many companies are producing reports, yet each is done in its own way... View Details

Keywords: by Nitin Nohria; Accounting

25 Jan 2017
HBS Case

How Should Advertisers Respond to Consumer Demand for Whiter Skin?

merely “suggestions” Stepping into the controversy, the Advertising Standards Council of India, a self-regulatory body for the ad industry, in 2014 issued guidelines about the advertising of skin-whitening products, saying ads should not... View Details

Keywords: by Dina Gerdeman; Beauty & Cosmetics

16 Dec 2019
Research & Ideas

Taking on the Taboos That Keep Women Out of India's Workforce

bank account was opened in the name of the woman in the household; the second included an account and basic training in banking; the third included an account and direct... View Details

Keywords: by Julia Hanna

16 Apr 2013
First Look

First Look: April 16

the industry and accounted for its resilience and how these are likely to influence its future. Publisher's link: http://www.sup.org/book.cgi?id=22872 2006 John Wiley & Sons Venture Capital & Private Equity: A Casebook By: Lerner,... View Details

Keywords: Sean Silverthorne

07 Jan 2002
Research & Ideas

How Marketing Can Reduce Worldwide Poverty

at the societal benefit while at the same time taking care of the individual. That in essence is what we're trying to get at. McCaffrey: In a standard marketing situation, there's usually somebody who pays for it—such as a corporate... View Details

Keywords: by Martha Lagace

24 Feb 2020
Research & Ideas

The Hidden Vulnerabilities of Open Source Software

naming conventions. Perhaps the most pressing problem is the lack of a standardized software component naming schema. “Until one exists, strategies for software security, transparency, and more will have limited effect,” the report... View Details

Keywords: by Frank Nagle and Jenny Hoffman; Computer

10 Mar 2020
Research & Ideas

The Little Understood Problem Confronting Diverse Workplaces

organizational leaders rely on their own experiences and established success standards to form expectations for these workers, resulting in them feeling discouraged and unable to fit in. The paper, Relational Reconciliation: Socializing... View Details

Keywords: by Julia Hanna

29 May 2018
First Look

New Research and Ideas, May 29, 2018

Case 118-030 JetBlue: Relevant Sustainability Leadership In 2017, JetBlue, the airline founded on the mission to “bring humanity back to air travel,” became one of the first companies to report performance according to the Sustainability View Details

Keywords: Dina Gerdeman

20 Oct 2010
Op-Ed

Export Competitiveness: Reversing the Logic

the export-orientation is still feasible if it is being pursued by a large number of countries in parallel. It might have negative terms-of-trade effects if all exports focus on the same industries. It might to lead to unsustainable macroeconomic imbalances with... View Details

Keywords: by Christian Ketels

18 Jul 2022
Research & Ideas

After the 'Crypto Crash,' What's Next for Digital Currencies?

precisely what they are—to information that would help people make assessments about which markets they want to be in and how much risk they’re taking on. Highlight it in the same way that we provide information about other asset classes and products. There aren’t... View Details

Keywords: by Christina Pazzanese, Harvard Gazette; Financial Services; Technology

16 May 2005
Research & Ideas

Nonprofit Networking: The New Way to Grow

institutions, and a number of other microfinance organizations. Its method was simple: develop a consensus-building process around what the quality standards would be. These were not the least-common-denominator standards, said... View Details