Publications
Publications
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- All HBS Web
(4,894)
- Faculty Publications (876)
- 2011
- Article
'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum
By: Joanne Horton, Richard H. Macve and George Serafeim
Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details
- 2011
- Book
Being the Boss: The 3 Imperatives for Becoming a Great Leader
By: Linda A. Hill and Kent Lineback
You never dreamed being the boss would be so hard. You're caught in a web of conflicting expectations from subordinates, your supervisor, peers, and customers. You're constantly fighting fires. You're mired in office politics. You end each day exhausted and... View Details
- December 2010 (Revised June 2018)
- Case
The Pecora Hearings
By: David Moss, Cole Bolton and Eugene Kintgen
In 1932, in the depths of the Great Depression, the Senate Banking Committee began a much-publicized investigation of the nation's financial sector. The hearings, which came to be known as the Pecora hearings after the Banking Committee's lead counsel Ferdinand Pecora,... View Details
- December 2010
- Case
Financing Higher Education in Australia
By: David A. Moss and Stephanie Lo
Even before Australian lawmakers abolished university tuition in 1973, students in Australia had long benefited from low tuition and large government subsidies. By the early 1980s, however, the nation's universities faced growing budget challenges and an apparent... View Details
- 2010
- Chapter
Breakthrough Inventions and the Growth of Innovation Clusters
By: William R. Kerr
This report provides a comprehensive look at the role of innovation in promoting economic and social development. It examines the impact of innovation on the economic growth of developing countries and the future role of technological innovation in international... View Details
- 2010
- Working Paper
Conveniently Upset: Avoiding Altruism by Distorting Beliefs about Others
By: Rafael Di Tella and Ricardo Perez-Truglia
In this paper we present the results from a "corruption game" (a dictator game modified so that the second player can accept a side payment that reduces the overall size of the pie). Dictators (silently) treated to have the possibility of taking a larger proportion of... View Details
- 2010
- Working Paper
Lawful but Corrupt: Gaming and the Problem of Institutional Corruption in the Private Sector
This paper describes how the gaming of society's rules by corporations contributes to the problem of institutional corruption in the world of business. "Gaming" in its various forms involves the use of technically legal means to subvert the intent of society's rules in... View Details
- 30 Nov 2010
- Other Presentation
The 2010 Vietnam Competitiveness Report
The Vietnam Competitiveness Report View Details
- November 2010
- Teaching Note
Citigroup 2007: Financial Reporting and Regulatory Capital (TN)
By: Edward J. Riedl, Suraj Srinivasan and Sharon Katz
Teaching Note for 111041. View Details
- October 2010 (Revised July 2012)
- Case
Hewlett-Packard Company: CEO Succession in 2010
By: Jay W. Lorsch, Krishna G. Palepu and Melissa Barton
Mark Hurd resigned as the CEO of Hewlett Packard in 2010 after the board discovered that he had misfiled expense reports and paid an H.P. contractor for unsubstantiated work. After Hurd left H.P., he joined Oracle, an H.P. competitor. Soon thereafter, the H.P. board... View Details
- October 2010
- Case
Dubai Duty Free
By: Rajiv Lal and David Kiron
In mid-February 2009, Dubai Duty Free Managing Director Colm McLoughlin received the January sales report. He left the report lying on his desk unopened and went to walk around the shops as he did every morning. When he returned, he sat down at his desk, looked at the... View Details
- October 2010 (Revised July 2012)
- Supplement
Robin Bienenstock at Sanford C. Bernstein
By: Linda A. Hill and Dana Teppert
Robin Bienenstock, a senior sell-side equity research analyst at Sanford C. Bernstein, considers how to build her research franchise given the changing nature of the industry and the firm. A collaborative research paper called "Computer in Your Pocket" was recently... View Details
- 2010
- Working Paper
Accounting Scholarship that Advances Professional Knowledge and Practice
By: Robert S. Kaplan
Recent accounting scholarship has used statistical analysis on asset prices, financial reports and disclosures, laboratory experiments, and surveys of practice. The research has studied the interface among accounting information, capital markets, standard setters, and... View Details
- September 2010 (Revised September 2013)
- Case
Accounting for the iPhone at Apple Inc.
By: Francois Brochet, Krishna G. Palepu and Lauren Barley
Apple initially recognized revenue associated with its iPhone product using subscription accounting. However, in 2008, the company started providing non-GAAP supplemental numbers where substantially all of the revenue was recognized upfront. Market participants'... View Details
- September 2010 (Revised July 2012)
- Case
Citigroup 2007: Financial Reporting and Regulatory Capital
By: Suraj Srinivasan, Edward J. Riedl and Sharon Katz
This case introduces 1) financial statements for banks, 2) basic regulatory capital calculations, and 3) actions Citigroup must consider under a scenario of continued losses/fair value declines in 2008 (leading to potential violation of regulatory capital). View Details
- September 2010
- Article
Bank Lending During the Financial Crisis of 2008
This paper documents that new loans to large borrowers fell by 47% during the peak period of the financial crisis (fourth quarter of 2008) relative to the prior quarter and by 79% relative to the peak of the credit boom (second quarter of 2007). New lending for real... View Details
- August 2010 (Revised July 2011)
- Supplement
Erik Peterson at Biometra (E)
By: John J. Gabarro, Thomas J. DeLong and Jevan Soo
Presents the final outcome of the events. The Richard Jenkins at SciMat case presents a description from the executive vice-president's point of view of the series of events as reported in the Erik Peterson at Biometra (A), (B), (C), and (D) cases. The Jenkins at... View Details
- 2010
- Working Paper
Report on the State of Available Data for the Study of International Trade and Foreign Direct Investment
By: Robert C. Feenstra, Robert E. Lipsey, Lee G. Branstetter, C. Fritz Foley, James Harrigan, J. Bradford Jensen, Lori Kletzer, Catherine Mann, Peter K. Schott and Greg C. Wright
This report, prepared for the Committee on Economic Statistics of the American Economic Association, examines the state of available data for the study of international trade and foreign direct investment. Data on values of imports and exports of goods are of high... View Details
Keywords: Trade; Foreign Direct Investment; Price; Globalization; Policy; Information; Intellectual Property
- 2011
- Working Paper
Managerial Practices That Promote Voice and Taking Charge among Frontline Workers
By: Julia Adler-Milstein, Sara J. Singer and Michael W. Toffel
Process-improvement ideas often come from frontline workers who speak up by voicing concerns about problems and by taking charge to resolve them. We hypothesize that organization-wide process-improvement campaigns encourage both forms of speaking up, especially voicing... View Details
- 2010
- Working Paper
Surviving the Global Financial Crisis: Foreign Direct Investment and Establishment Performance
By: Laura Alfaro and Maggie Chen
We examine in this paper the differential response of establishments to the global financial crisis, with particular emphasis on the role of foreign direct investment (FDI) in determining micro economic performance. Using a new worldwide dataset that reports the... View Details