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  • 18 Feb 2013
  • News

Can We Measure Presidents Like Baseball Players?

  • 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
Keywords: Corporate Disclosure; Revenue Recognition; Standards; Technology Industry; United States
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  • 29 Jun 2017
  • Research & Ideas

Why Uber Is Worth Saving and How To Do It

love didn’t last, though, especially when Kalanick defied those same cities when they tried to enforce local laws or when Uber would start a service without municipal permission. (Uber argued it was a technology company connecting riders... View Details
Keywords: by Dina Gerdeman; Transportation
  • February 10, 2009
  • Editorial

Rethinking Our Rules of Organ Donations

Essay argues for presumed consent as a method for reducing wait times for patients undergoing solid organ transplantation. View Details
Keywords: Medical Specialties; Policy; Health Industry
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  • 30 Oct 2012
  • News

Q&A: U.S. Should Focus on Fostering the Right Kind of Manufacturing

  • Mar 2012
  • Article

Green Rules to Drive Innovation

Incoherent U.S. energy and climate policies have cast a pall over the entire economy and are putting U.S. companies at a serious global disadvantage. The authors offer 10 prescriptions for reforms, two of which they describe in detail. First, they View Details
  • 16 Sep 2015
  • Op-Ed

The Real Duty of the Board of Directors

ownership of modern corporations is a central point of our new paper, Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality. Aiming to improve corporations’ public disclosures, we argue that the board... View Details
Keywords: by Robert G. Eccles & Tim Youmans
  • 2024
  • Working Paper

What Makes Players Pay? An Empirical Investigation of In-Game Lotteries

By: Tomomichi Amano and Andrey Simonov
In 2020, gamers spent more than $15 billion on loot boxes, lotteries of virtual items in video games. Paid loot boxes are contentious. Game producers argue that loot boxes complement the gameplay and expenditures on loot boxes reflect players’ enjoyment of the game.... View Details
Keywords: Consumer Behavior; Policy; Games, Gaming, and Gambling; Product Design; Ethics; Governing Rules, Regulations, and Reforms; Video Game Industry
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  • 23 Apr 2024
  • Cold Call Podcast

Amazon in Seattle: The Role of Business in Causing and Solving a Housing Crisis

Keywords: Re: Paul M. Healy; Technology
  • 20 Mar 2015
  • News

Big Pharma Needs to Get Busy in the Lab

  • 20 May 2016
  • Op-Ed

World Health Organization Lacks Leadership to Combat Pandemics

making a commercial case for the new funding. The Commission estimates pandemics could cost $60 billion per year and argues that the extra funding recommended is a worthy, preventative investment. However, the WHO's track record hardly... View Details
Keywords: by John Quelch; Health
  • 22 Mar 2018
  • News

Sustainability: A New Way of Doing Business

  • 16 Jul 2012
  • Research & Ideas

Book Excerpt: ‘The Strategist’

strategy from the top of the organization to a specialist function." Montgomery maintains that it's time for CEOs to reclaim strategy, a point she argues fervently in her new book, The Strategist: Be the Leader Your Business Needs. The... View Details
Keywords: by Cynthia A. Montgomery
  • 17 May 2004
  • Research & Ideas

Why We Don’t Study Corporate Responsibility

For too long, scholarship in the field of management has looked at economic performance rather than social welfare, argue HBS professor Joshua Margolis and colleagues James P. Walsh, of University of Michigan Business School, and Klaus... View Details
Keywords: by Manda Salls
  • 27 Sep 2011
  • News

Harvard's Pozen: U.S. Would Profit From Changing Tax Code

  • 29 Sep 2011
  • News

The trouble with superheroes

  • 14 Nov 2016
  • Op-Ed

5 Lessons I Hope Marketers Don’t Learn from Donald Trump

If marketing is a profession, and I hope it is, then I suggest there are five rules that marketers should not follow in the interests of self-respect and respect for the profession. It pays to pander. No it doesn’t. It’s unethical, but also unwise, to exploit the... View Details
Keywords: by John A. Deighton
  • 03 Sep 2020
  • Op-Ed

Why American Health Care Needs Its Own SEC

Employers, insurers, taxpayers, and individual consumers pay widely varying prices for treatments, medical technology, and for digital information of fluctuating quality. One patient may receive a small charge for a treatment, while another patient’s bill soars through... View Details
Keywords: by Regina E. Herzlinger; Health
  • 29 Jul 2013
  • News

A Manager’s Moral Obligation to Capitalism

  • 05 May 2003
  • Research & Ideas

Sharing the Responsibility of Corporate Governance

skeptics argue that ethics cannot be taught, that by the time a person is an adult, their value system is set. Yet, by way of comparison, consider how business schools inculcate in students the belief that providing value to the customer... View Details
Keywords: by Carla Tishler