Filter Results:
(486)
Show Results For
- All HBS Web
(697)
- People (1)
- News (119)
- Research (486)
- Events (1)
- Multimedia (2)
- Faculty Publications (176)
Show Results For
- All HBS Web
(697)
- People (1)
- News (119)
- Research (486)
- Events (1)
- Multimedia (2)
- Faculty Publications (176)
Sort by
- 18 Sep 2007
- First Look
First Look: September 18, 2007
http://www.hbs.edu/research/pdf/08-013.pdf Evidence on the Effects of Unverifiable Fair-Value Accounting Authors:Karthik Ramanna and Ross L. Watts Abstract SFAS 142 requires firms to use fair-value estimates to determine goodwill... View Details
Keywords: Martha Lagace
- 24 Jul 2018
- First Look
New Research and Ideas, July 24, 2018
accounting for both personal and social activity, and encourage customers to interact with each other postadoption. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=54735 January–February 2018 Organization Science Gender... View Details
Keywords: Dina Gerdeman
- 14 Dec 2011
- Research & Ideas
The New Measures for Improving Nonprofit Performance
at Harvard Business School. He has published extensively on the challenges of accountability and performance management facing nonprofit organizations, including the award-winning book NGOs and Organizational Change: Discourse, Reporting,... View Details
Keywords: by Julia Hanna
- 31 Mar 2009
- First Look
First Look: March 31, 2009
http://www.hbs.edu/research/pdf/09-101.pdf Does Public Ownership of Equity Improve Earnings Quality? Authors:Dan Givoly, Carla Hayn, and Sharon P. Katz Abstract We compare the quality of accounting numbers produced by two types of public... View Details
Keywords: Martha Lagace
- 10 Aug 2010
- First Look
First Look: August 10
In the midst of this crisis, VHSS, the German Shipbroker's Association, introduced a proposal to value ships using discounted cash flow analysis (to determine a long-term asset value, LTAV) rather than market prices from comparable... View Details
Keywords: Martha Lagace
- 19 Dec 2005
- Research & Ideas
Public Education Goes to School
organizational coherence in support of the strategy Developing and managing human capital Allocating resources in alignment with the strategy Using performance data for decision making and accountability Here's how these play out on the... View Details
- 26 Jan 2016
- First Look
January 26, 2016
stocks. Hold-to-maturity accounting of portfolio net asset value eliminates the majority of measured risk. A passive portfolio of small, low EBITDA multiple stocks with modest amounts of leverage and... View Details
Keywords: Sean Silverthorne
- 06 Feb 2006
- Research & Ideas
The Trouble Behind Livedoor
Horie represented all that is wrong with Western-style capitalism, others saw him as the future of the country's media industry, and a man of the people. But last month, Horie was arrested on suspicion of accounting fraud and illegal... View Details
- 18 Jul 2024
- Research & Ideas
New Hires Lose Psychological Safety After Year One. How to Fix It.
as other people’s expectations of them grow, they may believe they are expected to have adjusted to the organization and shouldn’t be asking questions or suggesting new ways of working. “As we gain tenure and become increasingly View Details
- 26 Apr 2011
- Op-Ed
HBS Faculty Comment on Environmental Issues for Earth Day
Earth Day focuses the world's attention on the both the dangers and opportunities facing the planet. But sustainability and the intersection between business and the environment are issues that need to be addressed all the time, as cities grow, resources diminish, and... View Details
- 28 Aug 2018
- First Look
New Research and Ideas, August 28, 2018
software—is similar to constant social influence: it increases mean performance but decreases exploration Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=54901 August 19, 2018 Philosophical Transactions of the Royal Society B, View Details
Keywords: Dina Gerdeman
- 19 Jan 2016
- First Look
January 19, 2016
sustainability issues do not significantly outperform firms with poor ratings on the same issues. These results are confirmed when we analyze future changes in accounting performance. The results have implications for View Details
Keywords: Sean Silverthorne
- 20 Nov 2018
- First Look
New Research and Ideas, November 20, 2018
consequentially experienced higher asset growth and increased market share during the crisis. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=54253 November 8, 2018 NEJM Catalyst Transitioning Payment Models:... View Details
Keywords: Dina Gerdeman
- 17 Jan 2012
- First Look
First Look: January 17
http://www.people.hbs.edu/mbaker/cv/papers/bcfsurvey2v20.pdf Comovement and Predictability Relationships Between Bonds and the Cross-Section of Stocks Authors:Malcolm Baker and Jeffrey Wurgler Publication:Review of Asset Pricing Studies... View Details
Keywords: Sean Silverthorne
- 26 Oct 2010
- First Look
First Look: October 26, 2010
and Erik Hurst Abstract For over three centuries and throughout the globe, people have enthusiastically bought savings products that incorporate lottery elements. In lieu of paying traditional interest to all investors proportional to their balances, these Prize Linked... View Details
Keywords: Sean Silverthorne
- 06 Mar 2012
- First Look
First Look: March 6
requirements, reorienting the discussion around housing finance reform from keeping mortgage credit cheap to ensuring financial stability, and instituting measures that compel asset managers to compete on the true value of the services... View Details
Keywords: Sean Silverthorne
- 05 Mar 2007
- Research & Ideas
Risky Business? Protecting Foreign Investments
demand reimbursement from the poor. And they have fought arbitration decisions that they believe have not take into account the one-sided nature of deals, underlying corruption, and the impact of economic crises. Q: What are some of the... View Details
- 13 Mar 2007
- First Look
First Look: March 13, 2007
of the various parties involved, and the manner in which the key issues of structure, management, implementation, and accountability have been addressed. The Omidyar-Tufts Microfinance Fund seeks to have a catalytic effect on the... View Details
Keywords: Martha Lagace
- 14 Jan 2014
- First Look
First Look: January 14
physical assets (such as health records); combining data within and across industries (to, say, coordinate supply chains); trading data (as mobile providers do with information on users' whereabouts); and codifying best-in-class... View Details
Keywords: Sean Silverthorne
- 23 Jul 2013
- First Look
First Look: July 23
Restaurant Hygiene Inspections and Online Reviews By: Kang, Jun Seok, Polina Kuznetsova, Yejin Choi, and Michael Luca Abstract—Restaurant hygiene inspections are often cited as a success story of public disclosure. Hygiene grades influence customer decisions and serve... View Details
Keywords: Anna Secino