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Show Results For
- All HBS Web
(2,897)
- People (5)
- News (473)
- Research (1,855)
- Events (2)
- Multimedia (18)
- Faculty Publications (1,035)
- 10 Jun 2002
- Research & Ideas
How to Look at Globalization Now
19th century but, by the end of the 20th century, had apparently grown to account for the bulk of it. Partly for this reason, replication is often treated, at least implicitly, as what "modern" or... View Details
Keywords: by Martha Lagace
- 16 Jun 2020
- Research & Ideas
Your Customers Have Changed. Here's How to Engage Them Again.
The coronavirus shock has disrupted more than jobs, supply chains, and financial markets. Your customer has changed fundamentally, too. The number one task for many companies now is discovering where their B2C and B2B customers have moved... View Details
- 2022
- Article
Regulatory Treatment of Changes in Fair Value and the Composition of Banks' Investment Portfolios
By: Michael Iselin, Jung Koo Kang and Joshua Madsen
In their implementation of Basel III, U.S. bank regulators are again including changes in the fair value of available-for-sale (AFS) debt securities in Tier 1 capital, but only for the largest U.S. banks. This paper investigates a potential impact of expanding this... View Details
Keywords: Fair Value Accounting; SFAS 115; Basel III; Governing Rules, Regulations, and Reforms; Banks and Banking; Debt Securities; Credit; Risk and Uncertainty; Investment Portfolio; Decision Making; Banking Industry; United States
Iselin, Michael, Jung Koo Kang, and Joshua Madsen. "Regulatory Treatment of Changes in Fair Value and the Composition of Banks' Investment Portfolios." Journal of Financial Reporting 7, no. 1 (2022): 123–143.
Joseph Pacelli
Joseph Pacelli is the Gerald Schuster Associate Professor of Business Administration in the Accounting and Management Unit. He currently teaches Business Analysis and Valuation (BAV) in the MBA elective curriculum.
Professor Pacelli’s research covers topics... View Details
- 16 Jul 2020
- Research & Ideas
Restaurant Revolution: How the Industry Is Fighting to Stay Alive
It’s never been easy to make money in the restaurant industry. A highly fragmented sector dominated by 70 percent independent owners and operators, the average restaurant’s annual revenue hovers around $1 million and generates an... View Details
- 01 Jun 2001
- News
Donella Rapier to Head External Relations
where she taught the first-year MBA accounting course, Financial Reporting and Control. Since making the transition to CFO, Rapier has overseen and managed all aspects of the... View Details
- 24 Feb 2022
- Op-Ed
Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC
institutions within individual and community networks. But they have not done so to date. Enter the SEC One novel way to assure that independent hospitals create network plans is View Details
- 01 Aug 2012
- What Do You Think?
Should CEOs Worry About ‘Too Big to Succeed?’
have been preoccupied with the question of financial institutions becoming too big to fail. But recent data points have me asking whether the relevant question should be whether View Details
- 12 Feb 2007
- Lessons from the Classroom
‘UpTick’ Brings Wall Street Pressure to Students
aggregated levels offer a number of jumping-off points for discussion, and students can't hide behind 20/20 hindsight—their original choices are there for all to see. An unexpected result from the program's View Details
Jung Koo Kang
Jung Koo Kang is an assistant professor in the Accounting and Management Unit. He teaches the Financial Reporting and Control course in the MBA required curriculum.
Professor Kang’s research areas are in financial technology and innovation, alternative data,... View Details
- 12 Jun 2019
- Research & Ideas
Investors Have More Than Money to Offer Entrepreneurs
informal Twitter pollI recently conducted, 56 percent of entrepreneurs who responded said their most common ask of their investors is for hiring help. Second to that (31 percent) are asks for introductions... View Details
Keywords: by Julia Austin
- 07 Feb 2023
- Research & Ideas
Supervisor of Sandwiches? More Companies Inflate Titles to Avoid Extra Pay
economic spectrum are creating faux management jobs, pointing to wage cases filed by workers at tech and financial services giants. The team found a five-fold increase in manager titles like “directors of... View Details
Keywords: by Scott Van Voorhis
- Web
The Significance and Consequences of Financial Models - Option Pricing in Theory & Practice: The Nobel Prize Research of Robert C. Merton - Exhibits - Historical Collections
Introduction Prelude to the Option Pricing Model The Formula The Spread and Adoption of Option Pricing Models The Significance and Consequences of Financial Models Selected... View Details
- September 1992 (Revised April 1993)
- Background Note
Recognizing Revenues and Expenses: When Is Income Earned?
By: William J. Bruns Jr.
An introduction to the accrual concept used in accounting and its importance to revenue recognition and the matching concept. To be used in conjunction with inventory valuation cases where delivery may not constitute a sale and revenue. View Details
Bruns, William J., Jr. "Recognizing Revenues and Expenses: When Is Income Earned?" Harvard Business School Background Note 193-047, September 1992. (Revised April 1993.)
- 17 Aug 2022
- News
To Serve and Protect the Markets
division to investigate and bring a lawsuit, if necessary,” says Jones. “In terms of compliance, our examinations division teams go out and review the financial books of registered individuals and entities,... View Details
Keywords: Margie Kelley
- 01 Aug 2016
- Research & Ideas
Retail Execs Underplay Current Performance to Investors--but Why?
positive real-time post-quarter corporate sales information and withholding certain information as a “surprise for the future.” Discretionary accruals—non-mandatory expenses or assets, such as a management bonus, that has yet to be... View Details
- 19 Jan 2022
- In Practice
7 Trends to Watch in 2022
seen the rollout of “prescription apps” and the introduction of a system of nationwide health insurance coverage for digital health applications, the first of its kind worldwide. These developments are compelling and allow us View Details
Keywords: by HBS News
- January 2007 (Revised October 2007)
- Case
The Omidyar-Tufts Microfinance Fund: Striving to Reshape the Social Enterprise Capital Markets
By: Michael Chu and Jean Hazell
Seeking to impact global poverty and philanthropy, eBay founder Pierre Omidyar donates $100 million to Tufts University for a trust restricted to investment in microfinance. Explores the origins of the initiative, the perspectives and objectives of the various parties... View Details
Keywords: Capital Markets; Microfinance; Investment Funds; Philanthropy and Charitable Giving; Emerging Markets; Social Enterprise; Financial Services Industry
Chu, Michael, and Jean Hazell. "The Omidyar-Tufts Microfinance Fund: Striving to Reshape the Social Enterprise Capital Markets." Harvard Business School Case 307-078, January 2007. (Revised October 2007.)
- 01 Sep 2003
- What Do You Think?
To Whom Should Boards be Accountable?
along with other very thoughtful responses, suggest a wide divergence of views on the role of the board in the life cycle of a corporate entity. Interestingly, those who teach corporate law suggest that board accountabilities are subject... View Details
Keywords: by James Heskett