Accounting Standards - Publications - Faculty & Research

31 Jan 2023
Op-Ed

Can Insurance Technology Solve the Uninsured Driver Problem?

minimum coverage are relegated to shopping in the higher-priced “nonstandard market,” which pools them with high-risk drivers who have been denied coverage by standard carriers, even if they have a clean driving record. [div... View Details

Keywords: by Ray Kluender; Insurance

01 Nov 2022
Research & Ideas

A Penny for Your Thoughts? For Big-Picture Ideas, the Right Pay Structure Matters

Because workers focus too narrowly on how to achieve those objectives, rather than looking beyond the scope of their role to improve the business more broadly. Gallani conducted the study—which was published in the journal Contemporary View Details

Keywords: by Scott Van Voorhis

23 Dec 2014
First Look

First Look: December 23

"financed payouts" are widespread, persistent, prevalent both among dividend-paying and repurchasing firms, and large in magnitude. Standard interpretations of agency or signaling theories are unable to explain this behavior. We... View Details

Keywords: Carmen Nobel

Research Summary

Sustainability and Integrated Reporting

A sustainable strategy for a company is one that enables it to create value for shareholders over the long term while contributing to a sustainable society. In doing so, it must balance the needs of different types of providers of financial capital (e.g.,... View Details

Keywords: Sustainability; Sustainability Reporting

04 Dec 2012
First Look

First Look: December 4

long-term growth to boost short-term performance. We investigate 495 transactions with a focus on one form of long-term activities, namely investments in innovation as measured by patenting activity. We find no evidence that LBOs decrease these activities. Relying on... View Details

Keywords: Carmen Nobel

29 Jul 2013
Research & Ideas

A Manager’s Moral Obligation to Preserve Capitalism

process, in which diverse views are able to provide input with no one party able to receive a special voice. "As the chairman of Goldman Sachs or Citigroup or IBM, you have a substantial capacity to structure the rules of the game when it comes to View Details

Keywords: by Michael Blanding

25 Jan 2010
Research & Ideas

A Macroeconomic View of the Current Economy

influencing the cost and availability of money, goods, and services. Macroeconomic forces can conspire to make business more difficult, but they can also present opportunities to executives who know how to, for example, read a country's national income View Details

Keywords: by Sean Silverthorne

12 Jul 2004
Research & Ideas

Enron’s Lessons for Managers

collapsed on December 2, 2001 it destroyed over $60 billion in market value, he said. Second, its accounting fraud was "massive." Reasonable men and women might quibble over some of the finer points in accounting, but in FY... View Details

Keywords: by Martha Lagace

16 Dec 2019
Research & Ideas

Taking on the Taboos That Keep Women Out of India's Workforce

bank account was opened in the name of the woman in the household; the second included an account and basic training in banking; the third included an account and direct... View Details

Keywords: by Julia Hanna

25 May 2011
HBS Case

QuikTrip’s Investment in Retail Employees Pays Off

according to market, QuikTrip uses the same store layout everywhere, along with limited product variety. "The reduced complexity that results from these decisions leads to higher employee productivity and fewer errors," says Ton. "This View Details

Keywords: by Julia Hanna; Retail

08 May 2020
Blog Post

Building a World of Trusted Leaders: Taking the MBA Oath

leaders. Students representing more than 100 schools around the world have taken this important step toward building a planet with a shared standard for ethical and professional behavior. The MBA Oath Committee decided to share their... View Details

30 Jul 2012
Research & Ideas

How Technology Adoption Affects Global Economies

nation's wealth. After all, new tools—from the telegraph to the PC—enable expedited production of goods and services, eventually facilitating economic growth. Technological tools also improve a country's perceived standard of living, as... View Details

Keywords: by Carmen Nobel

21 Feb 2005
Op-Ed

Is Business Management a Profession?

individuals. In response to the recent scandals, politicians and government officials have stepped in to pass new laws and create new regulations, while prominent persons on Wall Street and elsewhere in the business community have issued their own calls for reform in... View Details

Keywords: by Rakesh Khurana, Nitin Nohria & Daniel Penrice

Web

Rclone - Research Computing Services

Software Tools Rclone 60ms About rclone Many people use a web browser to transfer files between local and cloud storage. In comparison, Rclone is a robust command-line utility for synchronizing and transferring files to and from cloud storage. The command-line... View Details

11 Oct 2016
First Look

October 11, 2016

self-employment is positive at the median. The option to return to paid work is large enough to reverse the result from cross-sectional studies that the median man expects to earn significantly less from self-employment. However, after View Details

Keywords: Sean Silverthorne

06 Oct 2020
Sharpening Your Skills

18 Tips Managers Can Use to Lead Through COVID's Rising Waters

Protect and Pivot Boris Groysberg, Richard P. Chapman Professor of Business Administration. MARKETING Tip: Tailor your brand stories to the new reality. Which types of brand stories should companies tell? After KFC was chastised by the U.K. Advertising View Details

Keywords: by Sean Silverthorne

07 Jan 2002
Research & Ideas

How Marketing Can Reduce Worldwide Poverty

at the societal benefit while at the same time taking care of the individual. That in essence is what we're trying to get at. McCaffrey: In a standard marketing situation, there's usually somebody who pays for it—such as a corporate... View Details

Keywords: by Martha Lagace

29 May 2018
First Look

New Research and Ideas, May 29, 2018

Case 118-030 JetBlue: Relevant Sustainability Leadership In 2017, JetBlue, the airline founded on the mission to “bring humanity back to air travel,” became one of the first companies to report performance according to the Sustainability View Details

Keywords: Dina Gerdeman

24 Feb 2020
Research & Ideas

The Hidden Vulnerabilities of Open Source Software

naming conventions. Perhaps the most pressing problem is the lack of a standardized software component naming schema. “Until one exists, strategies for software security, transparency, and more will have limited effect,” the report... View Details

Keywords: by Frank Nagle and Jenny Hoffman; Computer

25 Jan 2017
HBS Case

How Should Advertisers Respond to Consumer Demand for Whiter Skin?

merely “suggestions” Stepping into the controversy, the Advertising Standards Council of India, a self-regulatory body for the ad industry, in 2014 issued guidelines about the advertising of skin-whitening products, saying ads should not... View Details

Keywords: by Dina Gerdeman; Beauty & Cosmetics

Publications