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  • All HBS Web  (2,287)
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    • News  (410)
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    • Multimedia  (16)
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  • 23 Apr 2019
  • First Look

New Research and Ideas, April 23, 2019

process of learning from experience. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=55991 forthcoming Organization & Environment Assessing the Impact of CEO Activism By: Chatterji, Aaron K., and Michael W. Toffel Abstract—CEO activism refers to... View Details
Keywords: Dina Gerdeman
  • 31 Jul 2019
  • News

Activist accountants; Goldman de-silos sustainability; Hong Kong ESG Battle

  • May 2023
  • Article

Do Internal Control Weaknesses Affect Firms' Demand for Financial Skills? Evidence from U.S. Job Postings

By: Janet Gao, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
Ineffective internal controls over financial reporting often relates to a lack of qualified personnel with sufficient accounting and technical expertise. In this study, we examine whether firms respond to internal control failures by increasing their demand for... View Details
Keywords: Internal Controls; Labor Demand; Accounting; Financial Reporting; Experience and Expertise; Recruitment; Competency and Skills; Corporate Finance
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Gao, Janet, Kenneth J. Merkley, Joseph Pacelli, and Joseph H. Schroeder. "Do Internal Control Weaknesses Affect Firms' Demand for Financial Skills? Evidence from U.S. Job Postings." Accounting Review 98, no. 3 (May 2023): 203–228.

    Michael W. Toffel

    Professor Toffel is the Senator John Heinz Professor of Environmental Management. His research examines how companies are addressing climate change (especially decarbonization) and other environmental and working condition issues in their operations and supply... View Details

      Rohit Deshpande

      Rohit Deshpandé is a Baker Foundation Professor and Sebastian S. Kresge Professor of Marketing, Emeritus at Harvard Business School, where he has been teaching in the Advanced Management Program,... View Details

      Keywords: advertising; agribusiness; airline; banking; beauty products; beverage; financial services; home video games; marketing industry; pharmaceuticals; telecommunications; tourism; video games
      • December 2005
      • Article

      Up to Code: Does Your Company's Conduct Meet World-Class Standards?

      By: Lynn Paine, Rohit Deshpandé, Joshua D. Margolis and Kim Eric Bettcher
      Codes of conduct have long been a feature of corporate life. Today, they are arguably a legal necessity—at least for public companies with a presence in the United States. But the issue goes beyond U.S. legal and regulatory requirements. Sparked by corruption and... View Details
      Keywords: Business Ethics; Standards Of Conduct; Globalized Firms and Management; Cross-Cultural and Cross-Border Issues; Values and Beliefs; Corporate Accountability; Corporate Governance
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      Paine, Lynn, Rohit Deshpandé, Joshua D. Margolis, and Kim Eric Bettcher. "Up to Code: Does Your Company's Conduct Meet World-Class Standards?" Harvard Business Review 83, no. 12 (December 2005): 122–133.
      • 20 Dec 2006
      • Op-Ed

      Investors Hurt by Dual-Track Tax Reporting

      accounting earnings. Corporate tax shelters that reduce book income are rarely, if ever, undertaken, and the main benefit of many shelters is the book income they produce. The proposal to publicly report... View Details
      Keywords: by Mihir Desai

        Andy Zelleke

        Andy Zelleke is the MBA Class of 1962 Senior Lecturer of Business Administration. A member of the General Management unit, he is the Faculty Chair of HBS’ Middle East & North Africa Research Center.

        Since Spring 2021, Dr. Zelleke has taught “Unpacking... View Details

        Keywords: federal government; professional services; defense; financial services
        • 04 Nov 2013
        • Research & Ideas

        The Real Cost of Bribery

        understanding of the benefits of bribery—facilitating entry into a market, for starters," says Serafeim, an assistant professor in the Accounting and Management unit. "But we still have a much more limited understanding about... View Details
        Keywords: by Carmen Nobel
        • December 1993 (Revised April 1994)
        • Case

        Polaroid: Managing Environmental Responsibilities and Their Costs

        Costs relating to companies' impact on the environment are increasing at a dramatic rate. Thus, managing, measuring, and reporting of these costs has become an important issue for managers. Accounting for environmental responsibilities is one of the largest and most... View Details
        Keywords: Cost; Corporate Social Responsibility and Impact; Accounting; Environmental Sustainability
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        Barth, Mary E., Marc J. Epstein, and Richard D.R. Stark. "Polaroid: Managing Environmental Responsibilities and Their Costs." Harvard Business School Case 194-052, December 1993. (Revised April 1994.)
        • March 1993 (Revised March 1994)
        • Case

        Sierra On-Line, Inc. (A)

        Sierra On-Line, a fast growing software developer, is criticized by a Forbes journalist for excessively capitalizing software development costs. In contrast to most other software developers that typically capitalize about 20% of R&D costs, Sierra capitalizes 80%.... View Details
        Keywords: Applications and Software; Financial Statements; Corporate Finance; Information Technology Industry
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        Wilson, G. Peter, and Elizabeth H. McNair. "Sierra On-Line, Inc. (A)." Harvard Business School Case 193-142, March 1993. (Revised March 1994.)
        • 07 Jul 2008
        • Research & Ideas

        Innovation Corrupted: How Managers Can Avoid Another Enron

        the fact that the company was short of cash as well as profits. Yet Enron's board failed to detect and prevent violations of accounting principles and rules. In the third week of October 2001, Arthur Andersen, Enron's highly compromised... View Details
        Keywords: by Martha Lagace; Energy; Utilities
        • 2018
        • Working Paper

        Taxation and Innovation in the 20th Century

        By: Ufuk Akcigit, John Grigsby, Tom Nicholas and Stefanie Stantcheva
        This paper studies the effect of corporate and personal taxes on innovation in the United States over the 20th century. We use three new datasets: a panel of the universe of inventors who patent since 1920; a dataset of the employment, location, and patents of firms... View Details
        Keywords: Taxation; Innovation and Invention; History; United States
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        Akcigit, Ufuk, John Grigsby, Tom Nicholas, and Stefanie Stantcheva. "Taxation and Innovation in the 20th Century." NBER Working Paper Series, No. 24982, September 2018. (Forthcoming in Quarterly Journal of Economics.)

          Deborah M. Winshel

          Deborah Winshel is a member of the Faculty of the Harvard Business School where she teaches Leadership and Corporate Accountability to first year MBAs and executives.

          Most recently, Deborah was a Managing Director and Global Head of Social Impact at... View Details

            Carliss Y. Baldwin

            Carliss Y. Baldwin is the William L. White Professor of Business Administration at the Harvard Business School. She studies the process of design and its impact of design architecture on firm strategy, platforms, and business ecosystems. With Kim Clark, she authored... View Details

            Keywords: computer; electronics; software
            • 21 Jul 2020
            • News

            New Models for a New World

            • 01 Apr 2013
            • News

            Corporate-Tax Reform Without Tears

            • July–August 2014
            • Article

            Sustainability in the Boardroom: Lessons from Nike's Playbook

            By: Lynn S. Paine
            One surprising role of Nike's corporate responsibility committee is to provide support for innovation. More and more companies recognize the importance of corporate responsibility to their long-term success—and yet the matter gets short shrift in most boardrooms,... View Details
            Keywords: Corporate Governance; Corporate Accountability; Globalized Firms and Management; Corporate Social Responsibility and Impact; Environmental Sustainability; Apparel and Accessories Industry; Sports Industry
            Citation
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            Paine, Lynn S. "Sustainability in the Boardroom: Lessons from Nike's Playbook." Harvard Business Review 92, nos. 7/8 (July–August 2014): 87–94.
            • Research Summary

            Overview

            Professor Sherman's research has long focused on financial reporting, performance measurement/management, and financial literacy issues facing corporate management and Boards of Directors in global businesses. He also actively studies methods to improve productivity in... View Details
            • June 2015
            • Article

            The Organization of Enterprise in Japan

            By: Tom Nicholas
            Recent research reveals that the joint stock corporation was not a superior form of business organization in many countries historically. In Japan, however, it played a more fundamental role. Between 1896 and 1939 joint stock enterprises accounted for 44 percent of... View Details
            Keywords: Japan; Legal Form; Enterprise; Modernization; Business Organization; Entrepreneurship; Japan
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            Nicholas, Tom. "The Organization of Enterprise in Japan." Journal of Economic History 75, no. 2 (June 2015): 333–363.
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