Biological Asset Accounting - Publications - Faculty & Research

30 Mar 2010
First Look

First Look: March 30

to balance his role as a business leader and a political ruler. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/410063-PDF-ENG SIPEF: Biological Assets at Fair Value under IAS 41 Edward J. Riedl and... View Details

Keywords: Sean Silverthorne

05 Feb 2008
First Look

First Look: February 5, 2008

http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=208025 Silic (A): Choosing Cost or Fair Value on Adoption of IFRS Harvard Business School Case 108-030 A French real estate firm must choose to report its primary asset... View Details

Keywords: Martha Lagace

03 Apr 2012
First Look

First Look: April 3

doubled effort within the competitive regime and increased effort by roughly half in the cooperative regime, while accounting for incentives. Our experimental approach and results indicate the importance of View Details

Keywords: Carmen Nobel

19 Jul 2010
Research & Ideas

How Mercadona Fixes Retail’s ’Last 10 Yards’ Problem

minimized." Mercadona always takes store operations into account when making supply-chain decisions, Ton continues, and pays particular attention to the design and management of store processes. It also treats labor as an View Details

Keywords: by Julia Hanna; Retail; Food & Beverage

12 Jun 2018
First Look

New Research and Ideas, June 12, 2018

capital-market or product-market benefits from inclusion. Status incentives contributed to the observed performance improvement. Back-of-the-envelope estimates suggest that JPX400 inclusion incentives accounted for 16% (20%) of the growth... View Details

Keywords: Dina Gerdeman

30 Oct 2005
Research & Ideas

Tuning Jobs to Fit Your Company

exhibit "The Four Spans" provides a summary.) The span of control. The first span defines the range of resources—not only people but also assets and infrastructure—for which a manager is given decision rights. These are also the... View Details

Keywords: by Robert Simons

01 Apr 2002
News

Urban Evolution - HBS Research on the Inner City

handle account processing. "We're pooling the assets of small, low-income consumers and adapting 401(k) processing machinery to serve them. We're also working on regulatory clearance with the SEC, so in... View Details

Keywords: Paul Grogan; Peter Tufano; David Crockett; Diana Barrett; Real Estate

03 Apr 2006
Research & Ideas

The Competitive Advantage of Global Finance

that arise within the multinational firm, and include: How do I value a firm with assets around the world that are exposed to different country risks and currencies? When should I share ownership with a local partner? How should I... View Details

Keywords: by Sean Silverthorne; Financial Services

25 Mar 2014
First Look

First Look: March 25

the investor's and the investee's countries, affects the asset allocation decisions of global mutual funds. We find that investors tend to underweight investees with greater accounting distance. Using the... View Details

Keywords: Sean Silverthorne

23 Jul 2020
Research & Ideas

How Countries Use Financial Policy to Fight COVID-19

interactive database tracking 16 categories of policies announced in each country, from rate cuts and lending to quantitative easing, the large-scale asset purchases and balance sheet expansion by central banks. The database also includes... View Details

Keywords: by Rachel Layne

29 Sep 2022
News

Securing a Resilient Future for Senegal

(international reserve assets that supplement a country’s official reserves); and negotiating agreements to fund some of flagship projects laid out in the 2019–2023 Priority Action Plan, a development model that supports growth through... View Details

Keywords: Maureen Harmon

01 Dec 2014
News

Alumni and Faculty Books for December 2014

Drives Biology by W. David Lee (AMP 108, 1991), with Jeffrey Drazen, Phillip A. Sharp, and Robert S. Langer (MIT Press) Investigating a series of major biological discoveries that range from pasteurization to electron microscopy, Lee... View Details

06 Feb 2007
First Look

First Look: February 6, 2007

inventors. Download the paper: http://www.hbs.edu/research/pdf/07-042.pdf Electronic Hierarchies and Electronic Heterarchies: Relationship-Specific Assets and the Governance of Interfirm IT Authors:Andrew McAfee, Marco Bettiol, and Maria... View Details

Keywords: Martha Lagace

12 Nov 2015
Research & Ideas

Can Consumers be Trusted with Their Own Health Care?

don’t have to go through an intermediary to access these choices. Some people would contend that the consumer has more control.” Similarly, consumers can have a greater say over how their financial assets are managed—from opting for a... View Details

Keywords: by Dina Gerdeman; Health

29 Aug 2011
Research & Ideas

Decoding Insider Information and Other Secrets of Old School Chums

situations as well.” The decision to study alumni connections was borne of the professors' personal school ties: both received their PhDs in finance from the University of Chicago. In 2007, each landed a position in the Finance Unit at HBS, where they teamed up to... View Details

Keywords: by Carmen Nobel; Financial Services

24 Aug 2009
Research & Ideas

SuperCorp: Values as Guidance System

copy the strategy without having the underlying core principles in place will always be behind the vanguard. Public accountability via end-to-end responsibility. Societal purpose and values help meet an emerging public demand that... View Details

Keywords: by Rosabeth Moss Kanter

November 1990 (Revised June 1993)
Case

FMC Corp.: A Recapitalization

By: William J. Bruns Jr. and Julie H. Hertenstein

A proposed recapitalization will use new debt to pay a large dividend to some shareholders in return for a reduction of their voting power. The result will be a highly leveraged financial structure and negative owners' equity. Students can trace the effects of proposed... View Details

Keywords: Financial Statements; Financial Strategy; Asset Management; Financial Management; Business Conglomerates; Borrowing and Debt; Business and Shareholder Relations; Capital Structure; Equity; Private Equity; Chemical Industry

Citation

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5-Year Data Summary - Annual Report 2016

546 Expenses $ 704 m. 660 645 571 504 Cash from Operations 57 47 31 41 42 Capital Investments 113 81 92 80 51 Building Debt Outstanding 71 78 85 91 99 Unrestricted Reserves 103 125 99 83 119 Endowment 3,181 3,323 3,224 2,880 2,665 Total View Details

10 Jan 2018
Research & Ideas

Working for a Shamed Company Can Hurt Your Future Compensation

that employer’s name on their curriculum vitae? “You have this great name on your CV, and suddenly it goes from being an asset to a liability,” says George Serafeim, the Jakurski Family Associate Professor of Business Administration at... View Details

Keywords: by Michael Blanding; Financial Services

11 Dec 2018
Blog Post

Recap of the 4th Annual Women in Investing Summit

Accountancy from the University of Illinois. Roughly 200 attendees joined the Fourth Annual Women in Investing Summit on November 29th. It was powerful to be surrounded by a diverse group of women and men who were so passionate about... View Details

Publications