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Show Results For
- All HBS Web
(1,118)
- News (142)
- Research (741)
- Events (5)
- Multimedia (5)
- Faculty Publications (256)
- 13 Oct 2009
- Research & Ideas
7 Lessons for Navigating the Storm
itself, emerging financial service leaders are envisioning changes needed in capital markets. In a major policy address in April 2009, Goldman's Lloyd Blankfein outlined industry-wide changes required to restore sound risk taking, provide... View Details
Keywords: by Martha Lagace
- June 1993 (Revised May 1997)
- Case
SKA (Sweden)
By: David F. Hawkins
Management is debating a proposal to capitalize R&D. While Swedish GAAP permits capitalization, the general practice is to expense R&D as incurred. View Details
Keywords: Financial Statements; Financial Reporting; Framework; Balanced Scorecard; Policy; Accounting Industry; Sweden
Hawkins, David F. "SKA (Sweden)." Harvard Business School Case 193-166, June 1993. (Revised May 1997.)
- 29 May 2014
- Research & Ideas
Research Symposium 2014
to favor this experienced view." He cited the example of several meetings in the year 2000, during which the Financial Accounting Standards Board was hashing out rules regarding mergers and acquisitions. At issue was the topic of... View Details
- October 1984
- Teaching Note
NIKE (B1): Business Class Travel, Teaching Note
Teaching Note for (9-385-028). View Details
- 19 May 2003
- Research & Ideas
Expensing Options Won’t Hurt High Tech
(One cure for stock option abuse, say proponents, is to change accounting rules so that option grants are reflected in a company's principal financial statements. High-tech start-ups blister at that idea, saying it would harm their... View Details
- 18 Jun 2007
- Op-Ed
Leveling the Executive Options Playing Field
examining the role of stock options in executive compensation; the incidence of stock option abuses; how stock option compensation is reported to stockholders under generally accepted accounting principles versus how the same compensation... View Details
Keywords: by Mihir Desai
- 08 May 2013
- Research & Ideas
A Company’s Evolving View of Gender Equity
disappeared, there may be more subtle forms of bias or ways in which bias gets expressed that perhaps come out in policy or in concerns about work-family conflict. These themes all work together." A powerful dance When they studied... View Details
- 24 Mar 2022
- Research & Ideas
Why Cutting Jobless Aid Isn't the Answer to Worker Shortages
16,000 people unemployed at the end of April 2021 who received federal benefits through the CARES Act of 2020. The authors analyzed anonymized bank transaction data from January 1 through September 17, 2021. Researchers then compared the View Details
Keywords: by Rachel Layne
- 20 Dec 2006
- Op-Ed
Investors Hurt by Dual-Track Tax Reporting
goal. Profits reported to tax authorities and to capital markets were essentially the same. Over time, well-considered exceptions—expensing of investments, for example—were introduced to advance policy goals such as stimulating... View Details
Keywords: by Mihir Desai
- 18 Jul 2018
- Research & Ideas
No More General Tso's? A Threat to 'Knowledge Recombination'
South Africa in the late 19th century, they brought with them accounting practices such as “double-entry” bookkeeping, which changed the country’s financial system. More recently, hundreds of Soviet mathematicians came to the United... View Details
- January 2022
- Background Note
The Florange Law: Encouraging Long-Termism in Equity Markets?
By: Charles C.Y. Wang and Tonia Labruyere
This note provides background information on a French law (“the Florange law”) passed in 2014 that the French government said would encourage long-term shareholdings. The note describes the law, what led to it, the reactions it evoked, and similar initiatives in other... View Details
Keywords: Equity; Financial Markets; Investment Activism; Institutional Investing; Corporate Governance; Policy; Rights; Laws and Statutes; Business and Government Relations; Accounting Industry; France
Wang, Charles C.Y., and Tonia Labruyere. "The Florange Law: Encouraging Long-Termism in Equity Markets?" Harvard Business School Background Note 122-065, January 2022.
- 01 May 2006
- Research & Ideas
What Companies Lose from Forced Disclosure
Increased financial disclosure standards on such issues as executive compensation should provide more useful information for investors, policy makers, and regulators. But do the companies themselves benefit? What researchers are now... View Details
- 08 Mar 2017
- Op-Ed
Op-Ed: Can the Proposed American Health Care Act Improve on 'Obamacare'?
also stand to benefit, largely due to the legislation’s proposed tax cuts. In addition, the plan also advocates for expanded use of Health Savings Accounts, tax-advantaged savings accounts for medical expenses, which are currently only... View Details
- 02 Jun 2011
- Research & Ideas
Signing at the Top: The Key to Preventing Tax Fraud?
at the beginning of the form with signing at the end. In one experiment, they teamed up with an automobile insurance company, manipulating the signature line on the policy review forms that customers receive at the end of each year. The... View Details
- 20 Jul 2020
- Op-Ed
It's Time for a Bipartisan Health Plan for Employers and Employees
valid, pay-as-you-go basis would avoiding worsening Medicare’s mammoth unfunded liabilities and could even help address them. The Public Option should also avoid government accounting; independent accountants should verify that the Public... View Details
- Web
Eligibility - Research Computing Services
Usage and Policies Eligibility 2ms Except where noted in our terms of service and policy documentation, an active appointment or enrollment with Harvard Business School, or sponsorship by someone with an... View Details
- 19 Jan 2021
- In Practice
Leadership Advice for Biden: Restore a Sense of Calm
change, we will continue to further destroy the planet and further cement inequality. This is why my hope is that President Biden and his team will implement a set of policies that will put human beings and the planet back at the core of... View Details
Keywords: by Dina Gerdeman
- 12 Jul 2004
- Research & Ideas
Michael Porter’s Prescription For the High Cost of Health Care
to Choice. Under positive-sum competition, all restrictions to choice at the disease or treatment level would disappear, including network restrictions and approvals of referrals. Reasonable co-pays and large deductibles combined with medical savings View Details
- Web
RCP Terms of Service - Research Computing Services
provide you with an account to the Research Computing Platform (RCP). You are responsible for following all applicable Harvard University policies, including but not limited to the Harvard Research Data Security View Details
- 24 Mar 2002
- Research & Ideas
Are Assets Only for America’s Wealthy?
asset-building programs and policies that are accessible to and benefit the poor, that go beyond savings, expanding into other financial services with higher return rates and greater opportunities. Promoting The Individual Development... View Details
Keywords: by Carla Tishler