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Show Results For
- All HBS Web
(1,155)
- People (3)
- News (219)
- Research (701)
- Events (2)
- Multimedia (18)
- Faculty Publications (499)
- 24 Mar 2009
- First Look
First Look: March 24, 2009
of 102 non-European Union countries, we study variations in the decision to adopt International Financial Reporting Standards (IFRS). There is evidence that more powerful countries are less likely to adopt IFRS, consistent with more... View Details
Keywords: Martha Lagace
- July 2014
- Article
Network Effects in Countries' Adoption of IFRS
By: Karthik Ramanna and Ewa Sletten
If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over local standards in the... View Details
Ramanna, Karthik, and Ewa Sletten. "Network Effects in Countries' Adoption of IFRS." Accounting Review 89, no. 4 (July 2014): 1517–1543.
- July 2005 (Revised March 2010)
- Case
Foreign Direct Investment and Ireland's Tiger Economy (A)
By: Laura Alfaro, Vinati Dev and Stephen McIntyre
Describes Ireland's transformation from one of Europe's poorest countries to one of its richest in just 10 years, earning it the title Celtic Tiger. The spectacular story of growth and recovery is attributed, in large part, to foreign direct investment (FDI),... View Details
Keywords: Developing Countries and Economies; Economic Growth; Macroeconomics; Foreign Direct Investment; Policy; Business and Government Relations; Republic of Ireland
Alfaro, Laura, Vinati Dev, and Stephen McIntyre. "Foreign Direct Investment and Ireland's Tiger Economy (A)." Harvard Business School Case 706-007, July 2005. (Revised March 2010.)
- June 2007 (Revised December 2007)
- Case
AFL-CIO: Office of Investment and Home Depot
By: Rakesh Khurana and James Weber
Describes the AFL-CIO: Office of Investments activities in their campaign to improve governance at Home Depot by calling attention to Home Depot CEO Robert Nardelli's compensation package and the company's poor performance. The AFL-CIO Office of Investments advocates... View Details
Keywords: Investment; Corporate Governance; Governing and Advisory Boards; Executive Compensation; Labor Unions; Organizational Change and Adaptation; Business and Shareholder Relations
Khurana, Rakesh, and James Weber. "AFL-CIO: Office of Investment and Home Depot." Harvard Business School Case 407-097, June 2007. (Revised December 2007.)
- 25 Jun 2009
- Working Paper Summaries
Why Do Countries Adopt International Financial Reporting Standards?
- 2013
- Working Paper
Network Effects in Countries' Adoption of IFRS
By: Karthik Ramanna and Ewa Sletten
If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over local standards in the... View Details
Keywords: Financial Reporting; International Accounting; Network Effects; Standards; Adoption; Value
Ramanna, Karthik, and Ewa Sletten. "Network Effects in Countries' Adoption of IFRS." Harvard Business School Working Paper, No. 10-092, April 2010. (Revised July 2013.)
- 01 Mar 2021
- News
Manage the Suppliers That Could Harm Your Brand
W. Carl Kester
Carl Kester is a Baker Foundation Professor and the George Fisher Baker Jr. Professor of Business Administration, Emeritus at Harvard Business School. He is a member of the Finance Unit. He served as Deputy Dean for Academic Affairs (2006-2010), Chairman of the... View Details
- Web
Great American Business Leaders of the 20th Century - Leadership
Morse G. Dial Union Carbide Corporation, 1952–1963 Alfred B. Dick Jr. A. B. Dick and Company, 1934–1947 Alfred B. Dick A. B. Dick and Company, 1883–1934 Earl B. Dickerson Supreme Life Insurance Company of America, 1956–1971 Walter E.... View Details
- March 1998 (Revised June 1998)
- Case
Coming to Grips with Deregulation: Bay State Gas
In 1995, CEO Roger Young made a surprising decision to bring in Joel Singer, an outsider with an MBA, to lead Bay State through the upcoming turmoil of deregulation. Singer was convinced that in this situation where the boundaries of the industry were being defined,... View Details
Keywords: Organizational Change and Adaptation; Corporate Strategy; Emerging Markets; Energy Industry; Massachusetts
Dyck, Alexander, and Indra Reinbergs. "Coming to Grips with Deregulation: Bay State Gas." Harvard Business School Case 798-058, March 1998. (Revised June 1998.)
- 02 Jan 2024
- Research & Ideas
10 Trends to Watch in 2024
The lightning-fast ascent of generative AI isn’t the only sea change on the horizon for businesses in the new year. The global economy is in flux as war, climate change, trade issues, and infrastructure problems demand attention. Many companies continue to struggle to... View Details
Keywords: by Rachel Layne
- 2020
- Working Paper
The Cost of Banking Deserts: Racial Disparities in Access to PPP Lenders and their Equilibrium Implications
By: Jeffrey Wang and David Hao Zhang
Many government support programs for small businesses are designed to pass through banks and credit unions. However, this poses barriers for minority communities that are less connected to financial institutions for obtaining this support. Using the latest program for... View Details
Keywords: Banking Deserts; Minority Communities; Paycheck Protection Program; Banks and Banking; Small Business; Demographics; Race; Government and Politics; Programs
Wang, Jeffrey, and David Hao Zhang. "The Cost of Banking Deserts: Racial Disparities in Access to PPP Lenders and their Equilibrium Implications." Working Paper, December 2020.
- December 2018 (Revised March 2020)
- Technical Note
Note on Economic Inequality (2020)
By: Rebecca Henderson, Jessica A. Gover, Aldo Sesia and Mariana Oseguera Rodriguez
For over half a century, most of the world's economies have enjoyed steady growth and prosperity. While this economic growth has reduced the number of people living in poverty, it has come with an increase in economic inequality. The gap between the "haves" and the... View Details
- May 2024
- Teaching Note
Vineyard Wind Starts Spinning: Overcoming Onshore Challenges to Offshore Wind
By: Rosabeth Moss Kanter and Jacob A. Small
Teaching Note for HBS Case No. 324-113. To activate the first wind turbines in the ocean off Martha’s Vineyard eventually supplying clean energy to 400,000 households, Vineyard Wind’s leaders had to navigate the permitting process, numerous delays, and objections from... View Details
- December 2020
- Article
Unwanted Attention: Swiss Multinationals and the Creation of International Corporate Guidelines in the 1970s
By: Sabine Pitteloud
During the last decade, we have seen an increased opposition to globalization. Within this wave of criticism, firms and more specifically multinational corporations have been major targets, accused of multiple wrongdoings, such as social dumping, fiscal evasion, job... View Details
Keywords: Multinationals; Guidelines; Lobbying; Business History; Multinational Firms and Management; Governing Rules, Regulations, and Reforms; Global Range; Switzerland
Pitteloud, Sabine. "Unwanted Attention: Swiss Multinationals and the Creation of International Corporate Guidelines in the 1970s." Special Issue on Multinational Corporations and the Politics of International Trade. Business and Politics 22, no. 4 (December 2020).
- 06 Dec 2011
- Working Paper Summaries
What Impedes Oil and Gas Companies’ Transparency?
- February 2016
- Article
Labor Unemployment Insurance and Earnings Management
By: Yiwei Dou, Mozaffar N. Khan and Youli Zou
There is relatively little prior evidence on the potential impact of rank and file employees on financial reporting choices outside union negotiations. We contribute to the literature by providing new evidence that firms appear to manage long-run earnings upward in... View Details
Dou, Yiwei, Mozaffar N. Khan, and Youli Zou. "Labor Unemployment Insurance and Earnings Management." Journal of Accounting & Economics 61, no. 1 (February 2016): 166–184.
- 2009
- Working Paper
Why Do Countries Adopt International Financial Reporting Standards?
By: Karthik Ramanna and Ewa Sletten
In a sample of 102 non-European Union countries, we study variations in the decision to adopt International Financial Reporting Standards (IFRS). There is evidence that more powerful countries are less likely to adopt IFRS, consistent with more powerful countries being... View Details
Keywords: Financial Reporting; International Accounting; Globalized Economies and Regions; Network Effects; Standards; Adoption
Ramanna, Karthik, and Ewa Sletten. "Why Do Countries Adopt International Financial Reporting Standards?" Harvard Business School Working Paper, No. 09-102, March 2009.
- July/September 2005
- Article
Le consensus de Paris: la France et les règles de la finance mondiale
By: Rawi Abdelal
This article is about the institutional foundations of the globalization of finance. These institutional foundations are both informal and formal. Until the 1980s the formal rules of the international financial architecture – most consequentially in the European Union... View Details
Abdelal, Rawi. "Le consensus de Paris: la France et les règles de la finance mondiale." Critique internationale, no. 28 (July/September 2005): 87–115.
- May 2018 (Revised February 2019)
- Case
The Powers That Be (Internet Edition): Google, Apple, Facebook, Amazon, and Microsoft
By: Jeffrey F. Rayport, Julia Kelley and Nathaniel Schwalb
As of early 2018, five U.S. technology companies—Google, Apple, Facebook, Amazon, and Microsoft—were among the largest companies in the world. Similarly, three Chinese technology firms—Baidu, Alibaba, and Tencent, or BAT—had emerged as global players due in part to the... View Details
Keywords: Internet and the Web; Business Ventures; Customers; Analytics and Data Science; Safety; Corporate Strategy; Competitive Strategy; Technology Industry
Rayport, Jeffrey F., Julia Kelley, and Nathaniel Schwalb. "The Powers That Be (Internet Edition): Google, Apple, Facebook, Amazon, and Microsoft." Harvard Business School Case 818-111, May 2018. (Revised February 2019.)