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Show Results For
- All HBS Web
(2,914)
- People (5)
- News (491)
- Research (1,858)
- Events (2)
- Multimedia (19)
- Faculty Publications (1,056)
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- 24 Oct 2012
- Research & Ideas
Want People to Save More? Send a Text
experience planted a seed for Pomeranz's future research: how to promote financial savings among "microentrepreneurs" such as food cart owners, street vendors, and cosmetics saleswomen, whose... View Details
Keywords: by Kim Girard
- 21 Apr 2020
- Research & Ideas
7 Successful Battle Strategies to Beat COVID-19
empower teams who are closer to the customer and unlock the full potential of organizations. While born in the software world, the approach is viewed as transformative in both software and hardware across sectors, including View Details
Keywords: by Euvin Naidoo
- March 2001 (Revised April 2001)
- Case
General Electric 2000: Quality of Earnings Assessment
By: David F. Hawkins
A financial analyst reviews General Electric's financial reports to learn more about U.S. Generally Accepted Accounting Principles (GAAP) and how they differs from international accounting standards. View Details
Keywords: Financial Reporting; Financial Statements; Accounting Audits; International Accounting; Consumer Products Industry; Technology Industry; United States
Hawkins, David F. "General Electric 2000: Quality of Earnings Assessment." Harvard Business School Case 101-091, March 2001. (Revised April 2001.)
- 12 Jun 2019
- Research & Ideas
Investors Have More Than Money to Offer Entrepreneurs
informal Twitter pollI recently conducted, 56 percent of entrepreneurs who responded said their most common ask of their investors is for hiring help. Second to that (31 percent) are asks for introductions... View Details
Keywords: by Julia Austin
- 19 Oct 2022
- Op-Ed
Cofounder Courtship: How to Find the Right Mate—for Your Startup
partnership. Just like a personal relationship may result in children, big financial decisions (like buying a house), running a household, etc., a cofounding relationship will force you to commit View Details
Keywords: by Julia Austin
- 18 Jul 2005
- Research & Ideas
Time to Rethink the Corporate Tax System?
income. While individuals do not have this opportunity, corporations do. Historically, accounting treatments deviated to allow for differential accounting of expenses. In the... View Details
Keywords: by Ann Cullen
- March 2009
- Supplement
Bausch & Lomb, Inc.: Pressure to Perform (B)
By: Robert L. Simons
This case breaks the existing (and still available) Bausch & Lomb, Inc.: Pressure to Perform case into an (A) and a (B) case. The (B) case can be used in class to demonstrate the serious consequences of overly aggressive accounting. The (B) case should be used after... View Details
- 12 May 2011
- Research & Ideas
The Difficult Transition from For-Profit to Nonprofit Boards
against mission." Repeatedly we have seen new trustees and ineffective boards try to wag the mission dog with the financial tail. It just doesn't work that way. Without mission and its View Details
Keywords: by Sean Silverthorne
- September 2010
- Supplement
Using Regression Analysis to Estimate Time Equations (CW)
By: Francisco de Asis Martinez-Jerez
This note presents a simple way to estimate time equations using regression analysis in Excel. The note quickly outlines regression analysis, then presents a real-life case example from the natural gas industry that students can use to gain experience developing and... View Details
- 28 Nov 2023
- Book
Economic Growth Draws Companies to Asia. Can They Handle Its Authoritarian Regimes?
Many around the world admired China’s strong response to the pandemic in 2020 and 2021, but Chinese citizens and global and domestic businesses then came to realize that a strong state with no View Details
Keywords: by Sean Silverthorne
- January 1990 (Revised March 1994)
- Case
Royal Ahold NV
By: Richard F. Meyer
Contains a general description of a large international retailer. Focus is on the major financial risks facing the company: exchange rate risk and commodity price risk. This case is an introduction to financial risk management. It poses some of the major problem areas. View Details
Keywords: Risk Management; Currency Exchange Rate; Futures and Commodity Futures; Trade; Distribution; Financial Services Industry
Meyer, Richard F. "Royal Ahold NV." Harvard Business School Case 190-113, January 1990. (Revised March 1994.)
- 25 Mar 2001
- Research & Ideas
Who Wants to Be an Entrepreneur? [Part II]
Kristin S. Rhyne, MBA '99, would have loved to have the problems of reconciling employee priorities and juggling financial plans. Late last May, a year after incorporating Polished, she was still struggling... View Details
Keywords: by John S. Rosenberg
- Article
Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK
By: Joanne Horton and George Serafeim
We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents required by International Financial Reporting Standards (IFRS) 1 (2005). We find significant negative abnormal returns for firms reporting... View Details
Keywords: Valuation; Markets; Information; International Finance; Earnings Management; Stock Shares; Taxation; Goodwill Accounting; Price; Financial Reporting; Standards; Corporate Disclosure; United Kingdom
Horton, Joanne, and George Serafeim. "Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK." Review of Accounting Studies 15, no. 4 (December 2010).
- 06 Oct 2020
- Sharpening Your Skills
18 Tips Managers Can Use to Lead Through COVID's Rising Waters
special offerings to customers requiring special considerations because of their risk level, creating more loyal customers for the longer term. The Knot Worldwide is providing financial assistance View Details
Keywords: by Sean Silverthorne
- 23 Mar 2023
- Research & Ideas
As Climate Fears Mount, More Investors Turn to 'ESG' Funds Despite Few Rules
Investor interest in social responsibility has skyrocketed in the past three years, even as US regulations to hold companies accountable remain in flux and the environmental, social, and governance (ESG) label itself draws backlash. Investors are willing to pay a... View Details
- 05 Aug 2015
- What Do You Think?
What Happened to the ‘Innovation, Disruption, Technology’ Dividend?
How Patient Should We Be In Waiting for the Tech Productivity Dividend? Respondents to this month’s column cited a number of factors accounting for the fact that there is no discernable increase in the rate... View Details
- 18 Jun 2024
- Cold Call Podcast
How Natural Winemaker Frank Cornelissen Innovated While Staying True to His Brand
- December 2022
- Article
Cost Standard Set Program: Moving Forward to Standardization of Cost Assessment Based on Clinical Condition
By: Anna Paula Beck da Silva Etges, Richard D. Urman, Anne Geubelle, Robert Kaplan and Carisi Anne Polanczyk
This communication announces the International Cost Standard Set Program. Its goal is to establish global standardized frameworks for measuring the costs of treating specific clinical conditions. A scientific committee, including 16 international healthcare cost... View Details
Keywords: Time-Driven Activity-Based Costing; Value-based Health Care; Cost; Health Care and Treatment; Activity Based Costing and Management; Health Industry
da Silva Etges, Anna Paula Beck, Richard D. Urman, Anne Geubelle, Robert Kaplan, and Carisi Anne Polanczyk. "Cost Standard Set Program: Moving Forward to Standardization of Cost Assessment Based on Clinical Condition." Journal of Comparative Effectiveness Research 11, no. 17 (December 2022): 1219–1223.
- 2011
- Article
'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum
By: Joanne Horton, Richard H. Macve and George Serafeim
Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details
Keywords: Fair Value; Deprival Value; Contract Liabilities; Fair Value Accounting; Measurement and Metrics; Profit; Revenue Recognition; Assets; Performance Evaluation; Contracts
Horton, Joanne, Richard H. Macve, and George Serafeim. "'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum." Accounting and Business Research 41, no. 5 (2011): 491–514.
- 02 Jun 2011
- Research & Ideas
Signing at the Top: The Key to Preventing Tax Fraud?
pledge of honesty is a way of effectively linking identity to morality." Testing Honesty The research team conducted a series of experiments in which participants could benefit financially from dishonest... View Details