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- Faculty Publications (19)
Show Results For
- All HBS Web (67)
- Faculty Publications (19)
- 19 Jul 2011
- First Look
First Look: July 19
http://people.hbs.edu/reccles/2011SU_Features_EcclesSaltzman.pdf Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum? Authors:Joanne Horton, Richard H. Macve, and... View Details
Keywords: Sean Silverthorne
- 28 Jul 2014
- Research & Ideas
Eyes Shut: The Consequences of Not Noticing
In their contracts with Walmart, suppliers must agree to accept any financial or criminal liability resulting from the sale of their products. Elmburg felt that Walmart, given its size and as the point of... View Details
- 02 Oct 2018
- First Look
New Research and Ideas, October 2, 2018
farm refers to a complex of rights and duties secured by contract in which a sovereign transferred the temporary exploitation of a holding for rent in advance. It was one of four tenurial complexes under which entitlements fell, the... View Details
Keywords: Dina Gerdeman
- 30 Apr 2013
- First Look
First Look: April 30
of affective cooptation only when a change diverges little from institutionalized practices. With more divergent changes, the advantages of strong ties to resistors accruing to the change agent are weaker, and may turn into liabilities... View Details
Keywords: Sean Silverthorne
- 22 Dec 2009
- First Look
First Look: Dec. 22
liabilities to external "shocks." At the national level, the sectors of an economy are viewed as interconnected portfolios of assets, liabilities, and guarantees—some explicit and others implicit. Traditional approaches have... View Details
Keywords: Martha Lagace
- 24 Jul 2012
- First Look
First Look: July 24
high-powered incentives lead to greater screening effort and more profitable lending, their power is muted by both deferred compensation and the limited liability typically enjoyed by credit officers. Second, we present direct evidence... View Details
Keywords: Sean Silverthorne
- 02 Jun 2011
- What Do You Think?
Is it Time for a National Bankruptcy?
dissolves the social contract between people and government." Phil Clark commented that "Those who go bankrupt lose sight of personal principle and beliefs. A country going bankrupt undermines itself and demonstrates its... View Details
Keywords: by Jim Heskett
- 26 Jan 2016
- First Look
January 26, 2016
have the in-house talent needed for developing prediction algorithms. Cities could hire consultants, but a cheaper alternative is to crowdsource competence by making data public and offering a reward for the best algorithm. A simple model suggests that open tournaments... View Details
Keywords: Sean Silverthorne
- 15 Aug 2024
- Op-Ed
Post-CrowdStrike, Six Questions to Test Your Company's Operational Resilience
Establish clear accountability and governance structures, including appropriate legal counsel. Consider where it is needed and proper to have insurance, such as Directors and Officers (D&O) liability coverage, for people in critical... View Details
Keywords: by Hise Gibson and Anita Lynch
- 28 Aug 2012
- First Look
First Look: August 28
and risk. Download the paper: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1999484 Liability Structure in Small-Scale Finance: Evidence from a Natural Experiment Authors: Fenella Carpena, Shawn Cole, Jeremy Shapiro, and Bilal Zia... View Details
Keywords: Sean Silverthorne
- 16 May 2017
- First Look
First Look at New Ideas and Research, May 16
no legal duty to protect or serve the companies whose shares they own; they are shielded by the doctrine of limited liability from legal responsibility for those companies’ debts and misdeeds; they may buy and sell shares without... View Details
Keywords: Re: Multiple Faculty
- 24 Mar 2015
- First Look
First Look: March 24
March 2015 American Economic Journal: Macroeconomics A Behavioral Model of the Popularity and Regulation of Demandable Liabilities By: Rotemberg, Julio J. Abstract—Overoptimism regarding one's ability to arrive early in a queue is shown... View Details
Keywords: Sean Silverthorne
- 01 Mar 2019
- News
Alumni and Faculty Books for March 2019
church history, need updating to be more creditable. The Hilco Story: Discovering a Diamond in Our Own Backyard by Art Hilsinger (MBA 1952) Independently published Hilsinger offers a candid, clear-eyed look at the process of building a successful business. The business... View Details
- 01 Sep 2018
- News
After the Fall
investments, enabling them to forecast higher returns and discount reported liabilities at a higher rate, making the funds appear less under-funded than they were. “The cycles of optimism and pessimism in financial markets will always... View Details
- 20 Dec 2011
- First Look
First Look: December 20
for firms to capture value in a modular system. This paper brings together the theory of modularity from the engineering and management literatures with the modern economic theory of property rights and relational contracts to address the... View Details
Keywords: Carmen Nobel
- 20 Feb 2013
- Research & Ideas
Big Deal: Reflections on the Megamerger of American and US Airways
agreements or use the threat of such rejection as leverage to obtain financial concessions from lessors and other counterparties. For an airline that leases its planes, this can generate enormous cost savings. This ability to reject or renegotiate certain View Details
- 08 Aug 2017
- First Look
First Look at Research and Ideas, August 8, 2017
Barry Abstract—Many markets, including the markets for IPOs and debt issuances, are syndicated, in that a bidder who wins a contract will often invite competitors to join a syndicate that will fulfill the contract. We model syndicated... View Details
Keywords: Sean Silverthorne
- 19 Aug 2008
- First Look
First Look: August 19, 2008
managers, investors, and regulators. The basic analytical tool is the risk-adjusted balance sheet, which shows the sensitivity of the enterprise's assets and liabilities to external "shocks." At the national level, the sectors... View Details
Keywords: Sean Silverthorne
- 14 Nov 2007
- First Look
First Look: November 14, 2007
the target's separately identifiable assets and liabilities (including research and development capital) provides a rare occasion where estimated fair values of U.S. firms' research and development (R&D) capital based on private... View Details
Keywords: Martha Lagace
- 12 Oct 2006
- First Look
First Look: October 12, 2006
806-148 Describes the sixth and final module of the Harvard Business School MBA second-year elective course Legal Aspects of Management. This module deals with the way firms should approach business risks in order to avoid legal liability... View Details
Keywords: Sean Silverthorne