Publications

30 Jan 2007
First Look

First Look: January 30, 2007

accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in the structure and interpretation of financial information of... View Details

Keywords: Martha Lagace

01 Mar 2011
News

Tax and Grow

spending that cash, the economy could benefit from a significant stimulus that, unlike stimulus measures relating to government spending, would stem from decentralized actors responding to private information and incentives. Consider the... View Details

Keywords: Mihir A. Desai; Administration of Economic Programs; Administration of Economic Programs; Administration of Economic Programs; Administration of Economic Programs

05 Apr 2021
News

Navigating Trade-Offs

November 2009 (Revised November 2010)
Case

SIPEF: Biological Assets at Fair Value under IAS 41

This case examines fair value accounting under lAS 41 for a European-listed agricultural firm. Students identify the firm's core operations, distinguishing the IFRS treatment for three distinct assets: land, agricultural assets that reside on the land, and inventory... View Details

Keywords: Business Earnings; Fair Value Accounting; Financial Reporting; International Accounting; Standards; Valuation; Agriculture and Agribusiness Industry; Europe

09 Jun 2015
First Look

First Look: June 9, 2015

Pay Ratios By: Mohan, Bhavya, Michael I. Norton, and Rohit Deshpandé Abstract— Prior research examining consumer expectations of equity and price fairness has not addressed wage fairness, as measured by a... View Details

Keywords: Sean Silverthorne

15 Aug 2017
First Look

First Look at New Research and Ideas, August 15, 2017

bankrupt the company. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=53093 2017 The Moral Responsibility of Firms Corporate Moral Agency, Positive Duties, and Purpose By: Hsieh, Nien-hê... View Details

Keywords: Sean Silverthorne

18 Apr 2018
First Look

First Look at New Research and Ideas, April 18, 2018

distance themselves from seekers who they learn consulted others, an effect mediated by perceptions that their own advice will be disregarded. Underlying these effects is an asymmetry between advisors’ and seekers’ beliefs about the View Details

Keywords: Sean Silverthorne

November 2010 (Revised January 2011)
Case

Computerized Provider Order Entry at Emory Healthcare

By: Richard G. Hamermesh, F. Warren McFarlan, Mark Keil, Andrew Katz, Michael Morgan and David LaBorde

The Computerized Provider Order Entry at Emory Healthcare case presents one hospital system's efforts to implement computerized provider order entry (CPOE) across all of its hospitals and the challenges they faced in doing so. Issues such as standardization of care,... View Details

Keywords: Health Care and Treatment; Information Management; Management Systems; Standards; Service Delivery; Business Processes; Organizational Change and Adaptation; Projects; Information Technology; Applications and Software; Health Industry

October 1993 (Revised November 1994)
Case

Michigan Manufacturing Corp.: The Pontiac Plant--1988

By: Clayton M. Christensen

Michigan Manufacturing is a broad-line maker of components for the automotive industry. It has developed a network of nine plants as its product line has grown. Newer, higher-volume products tend to be made in newer, focused, high-volume plants, while older product... View Details

Keywords: Cost Accounting; Factories, Labs, and Plants; Profit; Brands and Branding; Mission and Purpose; Networks; Auto Industry; Manufacturing Industry

Keywords: Julia Hanna; Administration of Economic Programs; Administration of Economic Programs; Administration of Economic Programs; Administration of Economic Programs; Administration of Economic Programs; Administration of Economic Programs; Administration of Economic Programs; Administration of Economic Programs

01 Mar 2013
News

Sizing Up Social Impact

increased expectations for hard, measurable results. Which seems only fair, right? The problem: Nonprofits can lose sight of their mission if a major funder's performance View Details

Web

Shared Value & Investors - Institute For Strategy And Competitiveness

Investing The Purpose of Investing The fundamental purpose of investing for society is to allocate capital to companies who can earn an... View Details

02 Nov 2009
Research & Ideas

Shareholders Need a Say on Pay

“Historically, when the government tries to set limits it doesn't work very well.” Say on pay has been a research focus of HBS assistant professor Fabrizio Ferri, who started his career at Stern Stewart & Co specializing in... View Details

Keywords: by Julia Hanna; Financial Services

April 2025 (Revised June 2025)
Case

Governing Sustainability in a Shifting Context (A)

By: Lynn S. Paine and Will Hurwitz

In early 2025, boards of directors had to rethink corporate responsibility and sustainability efforts amid rapidly-shifting social, legal, regulatory, and economic forces. While just a few years earlier, calls to address racial justice and climate change reached into... View Details

25 Feb 2002
Research & Ideas

The Country Effect: Does Location Matter?

types of organizations. Highly entrepreneurial organizations are rabbits, emphasizing innovation and risk-taking. And tigers are built around competitive advantage and market superiority. Elephants are, as you would expect, full View Details

Keywords: by Sean Silverthorne

01 Apr 2014
First Look

First Look: April 1

simple to complex, the present paper builds on that work. It illustrates several classes of practical measures that negotiators can use to advance their own interests by focusing on the other side's Level II... View Details

Keywords: Sean Silverthorne

08 Sep 2010
First Look

First Look: September 8, 2010

literature on willpower. Understanding how willpower develops can shed important light on time-inconsistent economic decision making, a topic that has received substantial attention over recent decades. In particular, we argue that View Details

Keywords: Sean Silverthorne

14 Aug 2007
First Look

First Look: August 14, 2007

learning. Contingent Claims Approach to Measuring and Managing Sovereign Credit Risk Authors:Dale F. Gray, Robert C. Merton, and Zvi Bodie Periodical:Journal of Investment Management (forthcoming) Abstract... View Details

Keywords: Martha Lagace

January 1990 (Revised June 1995)
Case

Colliers International Property Consultants

By: Nitin Nohria

Describes the origins, organizational structure, management practices, and use of information technology (IT) in Colliers, a real estate network. Colliers provides local firms with a way to maintain local autonomy while gaining national and international coverage.... View Details

Keywords: Property; Organizational Structure; Information Technology; Management Practices and Processes; Partners and Partnerships; Business Model; Mission and Purpose; Business Growth and Maturation; Conflict and Resolution; Quality; Real Estate Industry

Find at Harvard

October 2008
Case

The Talbots, Inc., and Subsidiaries: Accounting for Goodwill

By: William J. Bruns Jr.

In 2006, Talbots, Inc., a specialty women's retailer, purchased a competitor, J. Jill. The transaction created a large goodwill account along with accounts for trademarks and other intangible assets. Using prevailing accounting standards (Statement of Financial... View Details

Keywords: FASB; Intangible Assets; Standards; Financial Statements; Goodwill Accounting; Apparel and Accessories Industry; Retail Industry