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Show Results For
- All HBS Web
(982)
- News (112)
- Research (774)
- Events (1)
- Multimedia (6)
- Faculty Publications (336)
- 01 Oct 2002
- News
John R. Davis
and accounting for all 800 “cow units” (a standard measurement that in this case means about 1,175 actual cattle). Calving season calls for constant monitoring of the pregnant cows and helping them give... View Details
- 01 Dec 2008
- News
Lesson from the Fall
accounting and SEC rules throughout that portion of the company where he had direct authority and accountability. Since Enron is certainly not the only company to have engaged in such gaming, the important question raised by this marker... View Details
- 28 Jul 2015
- First Look
First Look: July 28, 2015
rebates on interest and principal. The case outlines how International Financial Reporting Standards (IFRS), U.S. GAAP, and International Public Sector Accounting Standards... View Details
Keywords: Carmen Nobel
- 05 Aug 2024
- Research & Ideas
Watching for the Next Economic Downturn? Follow Corporate Debt
widespread distress: Corporate credit quality and growth, says Harvard Business School Professor Victoria Ivashina. “It's only in the US in 2007 and 2008 that we observed the highest fraction of the non-performing loans coming from households.” Debt incurred by... View Details
Keywords: by Rachel Layne
- 11 Jul 2012
- Research & Ideas
The Future of Boards
is why. Why is this country so driven by the attainment of wealth? If you go to other countries, there are people who work very hard, who have a nice standard of living, but they're not so focused on one thing. Q: What you're talking... View Details
Keywords: by Julia Hanna
- 31 Aug 2010
- First Look
First Look: August 31
Struggles and Standard Chartered Bank: Managing Global Key Accounts Robert G. Eccles and Kerry HermanHarvard Business School Case 411-011 Daren Kemp, a partner at leadership consultancy and executive search... View Details
Keywords: Sean Silverthorne
- 21 Jul 2006
- Op-Ed
Enron Jury Sent the Right Message
The most noteworthy message of the Enron trial is that corporate executives can be convicted in a court of law for a pattern of deception that may or may not be illegal. Left unaddressed in the trial were many financial transactions and View Details
Keywords: by Malcolm S. Salter
- 30 Oct 2006
- First Look
First Look: October 31, 2006
accountability standards and for monitoring them. The authors show how accountability frameworks attached to principal-agent logics and applied universally across cultures... View Details
Keywords: Sean Silverthorne
- 03 Sep 2020
- Op-Ed
Why American Health Care Needs Its Own SEC
see which clinicians, hospitals, insurers, and others provide the best value." Even if the Trump rules hold up, they cannot provide the full accounting of prices and outcomes the health care system needs. For that, the United States... View Details
- Web
Instagram Takeover Policy | About
with our community. You are welcome to take photographs/videos earlier in the week and post them during your allotted 24-hour takeover period. Tips & Best Practices By initialing on each line, I agree to the following statements: DO: ___ Aim for the Instagram Stories... View Details
- 30 Oct 2005
- Research & Ideas
Tuning Jobs to Fit Your Company
exhibit "The Four Spans" provides a summary.) The span of control. The first span defines the range of resources—not only people but also assets and infrastructure—for which a manager is given decision rights. These are also the resources whose performance... View Details
Keywords: by Robert Simons
- 21 Jun 2011
- First Look
First Look: June 21
career in investment banking/investment management are associated with exposure drafts perceived as decreasing accounting "reliability"; and FASB members' affiliations with the Democratic Party are associated with proposing... View Details
Keywords: Sean Silverthorne
- 17 Feb 2003
- Research & Ideas
Rating Fund Managers by the Company They Keep
right funds to follow. Since distinguishing ability from luck in investing is always a challenge, that last requirement may not be so easy to fulfill. Q: Do you think the Web-based data input accounting View Details
Keywords: by Ann Cullen
- 23 May 2017
- First Look
First Look at New Ideas and Research: May 23, 2017
George Serafeim Abstract—We examine if, and under what conditions, disclosure of sustainability information identified as investor relevant by market-driven innovations in accounting standard setting is... View Details
Keywords: Carmen Nobel
- 30 Jan 2007
- First Look
First Look: January 30, 2007
financial information reported by Mexican banks. It also provides the English equivalent of the major accounting terms used by Mexican banks. The main purpose of this document is to provide a standardized... View Details
Keywords: Martha Lagace
- 01 Aug 2001
- News
William F. Connell (MBA '63)
group, Connell gained 85 percent ownership of the industrial companies with a leveraged buyout that created the Connell Limited Partnership. Last year, the four firms remaining in the Partnership accounted for revenues of more than $1... View Details
- 08 Jul 2002
- What Do You Think?
Have We Carried the Concept of Alignment Too Far?
Financial and Accounting Standards Board, new New York Stock Exchange rulings regarding board composition and other matters, and a Corporate and Auditing Accountability, Responsibility, and Transparency Act... View Details
Keywords: by James Heskett
- Web
IT Strategy: Creating a Frictionless Experience with Federated Identity and Access Management | Information Technology
systems, simplifying the user experience and enhancing security. Our efforts to streamline user provisioning involve standardizing account lifecycle management across HBS and establishing a reliable source... View Details
- Web
5.1 Information Technology | MBA
their username and password is appropriate and complies with all HBS and Harvard University policies. To protect one’s privacy—as well as confidential information on the HBS network—students should not disclose account password(s) to... View Details
- 11 Jul 2012
- Research & Ideas
Book Excerpt: ’The Future of Boards’
describes the purpose of boards is phrased very broadly. For instance, in Delaware, which sets the standard for other states, directors find little help in the statute that defines their job: "The business and affairs of every corporation... View Details
Keywords: by Jay Lorsch