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  • 13 May 2002
  • Op-Ed

A Cure for Enron-Style Audit Failures

standards cries out for legislation to create an independent, self-regulatory organization to oversee accounting firms. Accounting would remain in the private sector, but the government would be involved,... View Details
Keywords: by Jay Lorsch; Accounting
  • January 1998 (Revised August 2010)
  • Background Note

Limited Liability Companies

By: Henry B. Reiling
As of early 1998, virtually all U.S. states had adopted legislation permitting the organization of limited liability companies. This note describes this new type of entity and the reason why it has become so popular. View Details
Keywords: Business Organization; Government Legislation; Taxation; United States
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Reiling, Henry B. "Limited Liability Companies." Harvard Business School Background Note 298-097, January 1998. (Revised August 2010.)
  • Article

State Activism and the Hidden Incentives Behind Bank Acquisitions

By: Christopher Marquis, Doug Guthrie and Juan Almandoz
A number of studies have shown that, as a result of the ambiguity of U.S. legal mandates, organizations have considerable latitude in how they comply with regulations. In this paper, we address how the different agendas of the federal and state governments increase... View Details
Keywords: Organizations; Opportunities; Government Legislation; Acquisition; Forecasting and Prediction; Banks and Banking; Motivation and Incentives; Governing Rules, Regulations, and Reforms; Management Practices and Processes; Research; United States
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Marquis, Christopher, Doug Guthrie, and Juan Almandoz. "State Activism and the Hidden Incentives Behind Bank Acquisitions." Social Science Research 41, no. 1 (January 2012): 130–145.
  • March 1999 (Revised May 1999)
  • Case

Network Associates: Securing the Internet

By: Debora L. Spar
Follows one company's path through the uncharted terrain of government regulation and the Internet. In March 1998, Network Associates announced it would begin selling powerful encryption software from its Dutch subsidiary. Such a move looked to the U.S. government like... View Details
Keywords: Internet and the Web; Information Technology Industry; Public Administration Industry; Telecommunications Industry; United States
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Spar, Debora L., and Jennifer Burns. "Network Associates: Securing the Internet." Harvard Business School Case 799-087, March 1999. (Revised May 1999.)
  • May 1991
  • Article

Presidential Commitment and the Veto

By: Daniel E. Ingberman and Dennis Yao
A president's power to veto is widely recognized as an important weapon in the struggle with Congress over legislation. In this paper we investigate the effectiveness of the veto weapon with a simple model of presidential powers that incorporates informal institutional... View Details
Keywords: Government Legislation; Laws and Statutes; Financial Markets; Value; Taxation; Conflict and Resolution; Research; Performance Effectiveness; Legal Services Industry
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Ingberman, Daniel E., and Dennis Yao. "Presidential Commitment and the Veto." American Journal of Political Science 35, no. 2 (May 1991): 357–389. (Harvard users click here for full text.)
  • April 2025
  • Case

Techint: Strategic Choices for Community Impact

By: Lauren Cohen, Virak Prum, Kenneth Charman, Pedro Levindo and Mariana Cal
In early 2024 Erika Bienek, Chief Community Relations Officer at Techint, had to decide whether to invest in a new company-owned and operated technical school in Veracruz, Mexico, or invest instead in strengthening the city’s public education system. Techint, a global... View Details
Keywords: Technical Institutes; Community Relations; Social Impact; Argentina; Mexico; Brazil; Conglomerate; Stakeholder Management; Government And Business; Community Impact; Philanthropy; Business Conglomerates; Business Subsidiaries; Business Headquarters; Family Business; Decision Making; Private Sector; Public Sector; Education; Curriculum and Courses; Middle School Education; Secondary Education; Teaching; Training; Learning; Energy; Engineering; Construction; Values and Beliefs; Geography; Global Range; Local Range; Cross-Cultural and Cross-Border Issues; Globalized Firms and Management; Government Legislation; Recruitment; Innovation and Invention; Disruptive Innovation; Knowledge; Resource Allocation; Industry Clusters; Infrastructure; Family Ownership; Philanthropy and Charitable Giving; Business and Community Relations; Business and Stakeholder Relations; Business and Government Relations; Creativity; Reputation; Social and Collaborative Networks; Civil Society or Community; Social Issues; Poverty; Strategy; Construction Industry; Education Industry; Energy Industry; Industrial Products Industry; Manufacturing Industry; Steel Industry; Europe; Italy; Latin America; North and Central America; Mexico; North America; United States; South America; Argentina; Buenos Aires; Brazil
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Cohen, Lauren, Virak Prum, Kenneth Charman, Pedro Levindo, and Mariana Cal. "Techint: Strategic Choices for Community Impact." Harvard Business School Case 825-058, April 2025.
  • January 2008 (Revised November 2009)
  • Case

China's Evolving Labor Laws (A)

By: Lynn Sharp Paine and Aldo Sesia Jr.
The (A) case describes key provisions of the new labor contract law proposed by China's National People's Congress in 2006. The case invites students to consider how domestic and multinational companies should respond to the Chinese government's invitation to comment... View Details
Keywords: Multinational Firms and Management; Government Legislation; Labor; Contracts; Laws and Statutes; Business and Government Relations; China
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Paine, Lynn Sharp, and Aldo Sesia Jr. "China's Evolving Labor Laws (A)." Harvard Business School Case 308-092, January 2008. (Revised November 2009.)
  • October 24, 2018
  • Article

End the Corporate Health Care Tax

By: Mark R. Kramer and John Pontillo
Imagine if a single piece of legislation could effectively eliminate all U.S. corporate taxes, subsidize hundreds of millions of dollars in new corporate investment, increase the take-home pay of most U.S. employees, ease state and local budgets, and reduce the U.S.... View Details
Keywords: Corporate Taxation; Health Care and Treatment; Insurance; Taxation; Governing Rules, Regulations, and Reforms; United States
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Kramer, Mark R., and John Pontillo. "End the Corporate Health Care Tax." Harvard Business Review Digital Articles (October 24, 2018).
  • January 2022 (Revised March 2022)
  • Case

Chinese Restriction, Violence, and Exclusion in the United States

By: Tom Nicholas, Boyang Han and Tomas Rosales
Many early Chinese immigrants to the United States during the 1850s worked as traditional gold miners, but as gold mining declined in significance, an increasing number were employed as laborers for large scale construction projects such as railroads, roadways, and in... View Details
Keywords: Immigration Acts; Immigration; Labor; Jobs and Positions; Race; Social Issues; Laws and Statutes
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Nicholas, Tom, Boyang Han, and Tomas Rosales. "Chinese Restriction, Violence, and Exclusion in the United States." Harvard Business School Case 822-091, January 2022. (Revised March 2022.)
  • March 2019
  • Article

Evidence of Upcoding in Pay-for-Performance Programs

By: Hamsa Bastani, Joel Goh and Mohsen Bayati
Recent Medicare legislation seeks to improve patient care quality by financially penalizing providers for hospital-acquired infections (HAIs). However, Medicare cannot directly monitor HAI rates and instead relies on providers accurately self-reporting HAIs in claims... View Details
Keywords: Medical Coding; Health Policy; Healthcare-acquired Conditions; Medicare; Health Care and Treatment; Policy; Performance Improvement; Quality; Measurement and Metrics; Government Legislation
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Bastani, Hamsa, Joel Goh, and Mohsen Bayati. "Evidence of Upcoding in Pay-for-Performance Programs." Management Science 65, no. 3 (March 2019): 1042–1060. (2015 INFORMS Health Applications Society best student (H. Bastani) paper award.)
  • August 2023
  • Supplement

Apple: Privacy vs. Safety (C)

By: Henry McGee, Nien-hê Hsieh and Kerry Herman
In September 2021, Apple decided to delay updates to iOS and iPadOS that included features to fight child sexual abuse. While many—including prominent privacy and security experts—praised Apple, others were opposed. They saw Apple introducing features that risked... View Details
Keywords: Corporate Social Responsibility and Impact; Values and Beliefs; Public Opinion; Applications and Software; Leadership
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McGee, Henry, Nien-hê Hsieh, and Kerry Herman. "Apple: Privacy vs. Safety (C)." Harvard Business School Supplement 324-033, August 2023.
  • October 1991 (Revised August 1993)
  • Case

Acid Rain: Burlington Northern, Inc. (A)

By: Forest L. Reinhardt
Burlington Northern (BN) hauls low-sulfur coal from the northern Great Plains to electric utilities in the Midwest. Acid rain legislation may affect the geographic scope of BN's markets. Railroad managers need to assess the economic effects of acid rain controls and... View Details
Keywords: Rail Transportation; Environmental Sustainability; Development Economics; Government Legislation; Natural Environment; Policy; Metals and Minerals; Industry Growth; Industry Structures; Rail Industry; United States
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Reinhardt, Forest L. "Acid Rain: Burlington Northern, Inc. (A)." Harvard Business School Case 792-018, October 1991. (Revised August 1993.)
  • January 1992 (Revised December 1994)
  • Background Note

Note on E-Mail and Privacy: U.S. Law and Company Policies

By: Lynn S. Paine
Describes the legal landscape of employee privacy as it applies to e-mail interception: the various legal theories on which a privacy claim might be based and proposed federal legislation relevant to the subject. Also describes the policies companies like UPS,... View Details
Keywords: Risk and Uncertainty; Information; Rights; Government Legislation; Internet and the Web; Interpersonal Communication; Ethics; Theory; Policy; Employees
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Paine, Lynn S. "Note on E-Mail and Privacy: U.S. Law and Company Policies." Harvard Business School Background Note 392-074, January 1992. (Revised December 1994.)
  • November 2009 (Revised July 2011)
  • Case

International Lobbying and The Dow Chemical Company (A)

By: Arthur A. Daemmrich
This case explores company strategy, business-government relations, and collective action challenges associated with international and domestic lobbying regarding regulation of the chemical industry. In the fall of 2006, a five-year legislative process for a major new... View Details
Keywords: Governing Rules, Regulations, and Reforms; Government Legislation; Business and Government Relations; Power and Influence; Competitive Advantage; Corporate Strategy; Chemical Industry; Manufacturing Industry; Europe
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Daemmrich, Arthur A. "International Lobbying and The Dow Chemical Company (A)." Harvard Business School Case 710-027, November 2009. (Revised July 2011.)
  • 02 May 2023
  • What Do You Think?

How Should Artificial Intelligence Be Regulated—if at All?

assume that some kind of regulation of AI’s development and use is desirable, should there be a set of uniform global standards and practices? That doesn’t appear likely. China, the European Union, and Brazil, among others, already have drafted unique pieces of View Details
Keywords: by James Heskett; Information Technology; Technology
  • September 2009 (Revised December 2009)
  • Case

The Future of Iraq Project (A)

By: Noel Maurer and Sogomon Tarontsi
In March 2009, the government of Iraq decided to hold its first oil field auctions. The auctions were for service contracts on the country's southern oil fields; the winner would obtain the right to produce oil above a certain target for a fixed fee. The bidders... View Details
Keywords: Non-Renewable Energy; Foreign Direct Investment; Policy; Auctions; Production; Business and Government Relations; Energy Industry; Iraq
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Maurer, Noel, and Sogomon Tarontsi. "The Future of Iraq Project (A)." Harvard Business School Case 710-002, September 2009. (Revised December 2009.)
  • June 2009 (Revised December 2011)
  • Case

Colbún—Powering Chile

By: Forest L. Reinhardt, Gustavo A. Herrero and Sanjay Patnaik
This case is about Colbún, Chile's second largest electricity generator, which is facing significant uncertainty regarding the cost and availability of alternative energy sources. Problems with the contracted supply of natural gas and the volatility of oil prices,... View Details
Keywords: Non-Renewable Energy; Globalized Markets and Industries; Governing Rules, Regulations, and Reforms; Government Legislation; Organizational Change and Adaptation; Business and Government Relations; Climate Change; Business Strategy; Energy Industry; Chile
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Reinhardt, Forest L., Gustavo A. Herrero, and Sanjay Patnaik. "Colbún—Powering Chile." Harvard Business School Case 709-060, June 2009. (Revised December 2011.)
  • September 19, 2019
  • Article

Walmart CEO’s Decision on Guns Is the Kind of Corporate Courage We Need

By: Rosabeth Moss Kanter
Corporate courage is in short supply. CEOs generally avoid controversial public issues lest disgruntled groups strike back. That’s why Walmart’s actions to limit ammunition sales and advocate for new gun safety legislation mark a significant milestone. CEO Doug... View Details
Keywords: Gun Policy; Gun Violence; Social Issues; Corporate Social Responsibility and Impact; Leadership; Change; Policy
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Kanter, Rosabeth Moss. "Walmart CEO’s Decision on Guns Is the Kind of Corporate Courage We Need." CNN.com (September 19, 2019).
  • Article

Strategic Management of Product Recovery

By: Michael W. Toffel
Manufacturers of an expanding range of durable products are facing regulatory and market pressures to manage the products they manufactured upon their end of life (EOL). In part, this attention is motivated by a growing number of countries—especially across Europe and... View Details
Keywords: Product; Environmental Sustainability; Cost Management; Government Legislation; Logistics; Risk and Uncertainty; Strategy; Europe; Asia; United States
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Toffel, Michael W. "Strategic Management of Product Recovery." California Management Review 46, no. 2 (Winter 2004): 120–141.
  • 02 Nov 2009
  • Research & Ideas

Shareholders Need a Say on Pay

objective function from government in that sense." Ferri points out that when the economy was doing well, for example, shareholders had a healthy appetite for the sort of risk-taking that contributed to the subprime mortgage crisis.... View Details
Keywords: by Julia Hanna; Financial Services
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