Publications

Article

Tread Lightly Through These Accounting Minefields

By: H. David Sherman and S. David Young

In the current economic climate, there is tremendous pressure—and personal incentive for managers—to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC,... View Details

Keywords: Derivatives; Benchmarking Performance; Accounting; Revenue Recognition; Assets

Find at Harvard

Register to Read

2009
Working Paper

Specific Knowledge and Divisional Performance Measurement

By: Michael C. Jensen and William H. Meckling

This paper discusses five common divisional performance measurement methods—cost centers, revenue centers, profit centers, investment centers, and expense centers—providing a theory that explains when each of these methods is likely to be the most efficient. The... View Details

Keywords: Business Units; Business Headquarters; Decisions; Cost; Investment; Investment Return; Profit; Revenue; Knowledge Use and Leverage; Managerial Roles; Performance Efficiency; Strategy

SSRN

July 2004 (Revised October 2018)
Case

Opium and Entrepreneurship in the Nineteenth Century

By: Geoffrey Jones, Elisabeth Koll and Alexis Gendron

This case examines the role of Jardine Matheson, a trading company founded by two Scottish merchants, in the opium trade between India and China during the nineteenth century. The two Opium Wars fought between Western powers and China, which sought to stop opium... View Details

Keywords: History; Globalized Economies and Regions; Ethnicity; Multinational Firms and Management; Groups and Teams; Trade; Social and Collaborative Networks; China; United Kingdom

January–February 2023
Article

Data-Driven COVID-19 Vaccine Development for Janssen

By: Dimitris Bertsimas, Michael Lingzhi Li, Xinggang Liu, Jennings Xu and Najat Khan

The COVID-19 pandemic has spurred extensive vaccine research worldwide. One crucial part of vaccine development is the phase III clinical trial that assesses the vaccine for safety and efficacy in the prevention of COVID-19. In this work, we enumerate the first... View Details

Keywords: COVID-19; Health Testing and Trials; Forecasting and Prediction; AI and Machine Learning; Research; Pharmaceutical Industry

Find at Harvard

2016
Book

Revolutionizing Innovation: Users, Communities, and Open Innovation

By: Dietmar Harhoff and Karim R. Lakhani

The last two decades have witnessed an extraordinary growth of new models of managing and organizing the innovation process, which emphasize users over producers. Large parts of the knowledge economy now routinely rely on users, communities, and open innovation... View Details

Keywords: Innovation and Management; Transformation; Collaborative Innovation and Invention

Find at Harvard

07 Feb 2019
Book

How Big Companies Can Outrun Disruption

us the background and how you think about innovation? Gary Pisano: Probably the greatest economist of the 20th century was Joseph Schumpeter. He was really the godfather of the View Details

Keywords: by Martha Lagace

Web

Negotiation, Organizations & Markets Curriculum - Faculty & Research

3.0 Behavioral Economics for Managerial Decision Making Joshua Schwartzstein Spring 2025 Q3Q4 3.0 Deals Guhan Subramanian Spring 2025 Q3Q4 3.0 Deals Q2 Guhan Subramanian Fall 2024 Q2 1.5 Motivation and Incentives Ashley Whillans Spring... View Details

Web

Continuing Education - Business & Environment

Understand how decisions affect markets and business on a global scale and prepare for the political, social, and economic factors driving change. Leadership, Ethics, and Corporate Accountability Online Develop a toolkit for making tough... 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

Keywords: Financial Crisis; Fairness; Borrowing and Debt; Financial Institutions; Debt Securities; Stocks; Governing Rules, Regulations, and Reforms; Government Legislation; History; Financial Services Industry; United States

Web

Antitrust & Competition Policy - Institute For Strategy And Competitiveness

foundations of antitrust might be updated, based on a large body of theoretical and empirical research on company strategy, competition, and economic development. The aim is to... View Details

Web

Zespri Grows

By: David E. Bell and Natalie Kindred

Controlling about a third of global kiwifruit exports by volume and nearly half by value in 2018, Zespri was a grower-owned “corporatized cooperative” with the exclusive right to export New Zealand-grown kiwifruit (except to Australia). Zespri did not grow fruit but... View Details

Web

HBS - Financials | Supplemental Financial Information

Of the total increase, approximately $5 million represented the reinstatement of an assessment waived by the University in fiscal 2021 in response to the challenging economic... View Details

16 Apr 2013
First Look

First Look: April 16

raised potential challenges to the dominance of leading firms. Our research tells a fascinating story of an industry that has proved remarkably resilient in resolving economic... View Details

Keywords: Sean Silverthorne

28 Feb 2023
Blog Post

Celebrating Socioeconomic Diversity and Inclusion at HBS (Part 1)

determination to persevere that allows it to bloom despite the hardships it faces. This is the experience of FGLI students. Most of us come from underprivileged communities, where we do not have access to... View Details

Research Summary

International Financial Integration and Entrepreneurship (joint with Andrew Charlton)

By: Laura Alfaro

We explore the relation between international financial integration and the level of entrepreneurial activity in a country. Researchers have stressed the role of new firm activity and economic dynamism on growth. Yet, the empirical effects of international capital... View Details

February 2006 (Revised November 2012)
Case

Corporate Responsibility & Community Engagement at the Tintaya Copper Mine (A)

By: V. Kasturi Rangan, Brooke Barton and Ezequiel Reficco

Located in the highlands of Peru, the Tintaya copper mine has long been a source of intense conflict between local community members and mine operators. The mine, which was owned and managed first by the Peruvian state and later by BHP Billiton, stands on 2,300... View Details

Keywords: Developing Countries and Economies; Multinational Firms and Management; Agreements and Arrangements; Corporate Social Responsibility and Impact; Business and Community Relations; Non-Governmental Organizations; Conflict Management; Mining Industry; Australia; Peru