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  • 04 Aug 2009
  • First Look

First Look: August 4

http://www.hbs.edu/research/pdf/10-004.pdf What Should GAAP Look Like? A Survey and Economic Analysis (revised) Authors:S.P. Kothari, Karthik Ramanna, and Douglas J. Skinner Abstract Based on extant literature, we articulate a positive theory of GAAP under the... View Details
Keywords: Martha Lagace
  • 27 Feb 2007
  • First Look

First Look: February 27, 2007

Man, and operates ships that travel around the world. In analyzing the choices he faces, students must consider how the initial capitalization of Navigator contributed to its financial distress, evaluate several restructuring plans from a... View Details
Keywords: Martha Lagace
  • 20 Sep 2016
  • First Look

September 20, 2016

focusing on trust and reputation mechanisms. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=51606 Harvard Business School Case 916-033 Advika Consulting Services: Challenges and Opportunities in Managing Human View Details
Keywords: Sean Silverthorne
  • 01 Jun 2000
  • News

Books

how individuals can capitalize on the new, equal-opportunity economy and all of its exciting possibilities. Davis and Meyer describe a world in the not-so-distant future in which we will trade everything of value -- including human... View Details
  • 05 Jan 2010
  • First Look

First Look: January 5

and Enel, the largest electric utilities in Germany and Italy, respectively. In March 2007, Acciona's executive chairman Jose Manuel Entrecanales is considering three strategic alternatives: tendering its shares-and realizing a capital... View Details
Keywords: Martha Lagace
  • 13 Oct 2015
  • First Look

October 13, 2015

rewards can be used to motivate contributions. Drawing on analogies with charitable donations, we theorize that intangible sources of motivation, i.e., (i) direct psychological rewards, (ii) reciprocity, and (iii) social interactions, can... View Details
  • 28 Aug 2018
  • First Look

New Research and Ideas, August 28, 2018

disclosure policy should focus not only on what information to disclose, but also on how and where to design disclosure Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=54177 Investing Outside the Box: Evidence from Alternative Vehicles in Private... View Details
Keywords: Dina Gerdeman
  • 30 May 2005
  • Research & Ideas

Germany’s Pioneering Corporate Managers

opportunities that they did have. The relative inflexibility has crept in since the 1970s—and not just for reasons internal to the company. The second reason is that they had the human capital, knowledge, and skills to take advantage of the opportunities that presented... View Details
Keywords: by Sean Silverthorne
  • 16 Jul 2013
  • First Look

First Look: July 16

investors and entrepreneurs need, optimize both technological sophistication and financial sophistication-approaches designed to attract capital by offering different levels of risk and return, different cash-flow priorities, and... View Details
Keywords: Anna Secino