Filter Results:
(416)
Show Results For
- All HBS Web
(416)
- News (52)
- Research (327)
- Events (2)
- Multimedia (1)
- Faculty Publications (211)
Show Results For
- All HBS Web
(416)
- News (52)
- Research (327)
- Events (2)
- Multimedia (1)
- Faculty Publications (211)
- October 31, 2003
- Article
FAS 150: More Liabilities and Delayed Filings
By: David Hawkins
Keywords: Governance
Hawkins, David. "FAS 150: More Liabilities and Delayed Filings." Accounting Bulletin, no. 125 (October 31, 2003).
- January 1995
- Teaching Note
Allied-Signal: Managing the Hazardous Waste Liability Risk (TN)
Teaching Note for (9-793-044). View Details
- October 1985
- Background Note
Personal Liability as a Corporate Director or Officer
Stevenson, Howard H. "Personal Liability as a Corporate Director or Officer." Harvard Business School Background Note 386-099, October 1985.
- April 2022
- Article
AI Insurance: How Liability Insurance Can Drive the Responsible Adoption of Artificial Intelligence in Health Care
By: Ariel Dora Stern, Avi Goldfarb, Timo Minssen and W. Nicholson Price II
Despite enthusiasm about the potential to apply artificial intelligence (AI) to medicine and health care delivery, adoption remains tepid, even for the most compelling technologies. In this article, the authors focus on one set of challenges to AI adoption: those... View Details
Keywords: Artificial Intelligence; Medicine; Health Care and Treatment; Legal Liability; Insurance; Technology Adoption; AI and Machine Learning
Stern, Ariel Dora, Avi Goldfarb, Timo Minssen, and W. Nicholson Price II. "AI Insurance: How Liability Insurance Can Drive the Responsible Adoption of Artificial Intelligence in Health Care." NEJM Catalyst Innovations in Care Delivery 3, no. 4 (April 2022).
- 17 Nov 2023 - 20 Nov 2023
- Conference Presentation
Autopilot or Copilot? Label Mismarketing and Autonomous Vehicle Liability
By: Stuti Agarwal and Julian De Freitas
- 2001
- Other Unpublished Work
'Pure Accidents' and the Evolving Bias of American Liability Law
By: David Moss and Michael Fein
- December 1, 2023
- Article
When Charismatic CEOs Are an Asset—and When They’re a Liability
By: Nitin Nohria
Starting in the 1980s, a generation of larger-than-life CEOs became full-blown celebrity, but over time, research suggested that charismatic CEOs tended to have drawbacks at leaders. However, charisma can be especially useful in two business concepts with big unknowns:... View Details
Keywords: Leadership Style; Business Startups; Risk and Uncertainty; Organizational Change and Adaptation
Nohria, Nitin. "When Charismatic CEOs Are an Asset—and When They’re a Liability." Harvard Business Review (website) (December 1, 2023).
- February 1998
- Article
The Impact of Contingent Liability on Commercial Bank Risk Taking
By: B. C. Esty
Esty, B. C. "The Impact of Contingent Liability on Commercial Bank Risk Taking." Journal of Financial Economics 47, no. 2 (February 1998): 189–218.
- 23 Jun 2022
- News
Corporate Criminal Liability for ESG Initiatives Is on Its Way
- May 1986
- Case
Data Administration in Citibank Brazil (D): Implementation of the Central Liabilities Pilot
By: Shoshana Zuboff
Zuboff, Shoshana. "Data Administration in Citibank Brazil (D): Implementation of the Central Liabilities Pilot." Harvard Business School Case 486-112, May 1986.
- 01 Dec 2023
- News
When Charismatic CEOs Are an Asset — and When They’re a Liability
- 1998
- Working Paper
Limited Liability and the Birth of American Industry: Theory Meets History
By: David A. Moss
- July 2015
- Article
A Behavioral Model of the Popularity and Regulation of Demandable Liabilities
By: Julio J. Rotemberg
Overoptimism regarding one's ability to arrive early in a queue is shown to rationalize deposit contracts in which people can withdraw their funds on demand even if consumption takes place later. Capitalized institutions serving overoptimistic depositors emerge in... View Details
Rotemberg, Julio J. "A Behavioral Model of the Popularity and Regulation of Demandable Liabilities." American Economic Journal: Macroeconomics 7, no. 3 (July 2015): 123–152.
- July 1996
- Article
New Standard: Transfers and Servicing of Financial Assets and Extinguishment of Liabilities
By: David F. Hawkins
Hawkins, David F. "New Standard: Transfers and Servicing of Financial Assets and Extinguishment of Liabilities." Accounting Bulletin, no. 41 (July 1996).
- 2011
- Article
'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum
By: Joanne Horton, Richard H. Macve and George Serafeim
Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details
Keywords: Fair Value; Deprival Value; Contract Liabilities; Fair Value Accounting; Measurement and Metrics; Profit; Revenue Recognition; Assets; Performance Evaluation; Contracts
Horton, Joanne, Richard H. Macve, and George Serafeim. "'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum." Accounting and Business Research 41, no. 5 (2011): 491–514.
- 2019
- Chapter
Punishing Robots: Issues in the Economics of Tort Liability and Innovation in Artificial Intelligence
By: Alberto Galasso and Hong Luo
Galasso, Alberto, and Hong Luo. "Punishing Robots: Issues in the Economics of Tort Liability and Innovation in Artificial Intelligence." Chap. 20 in The Economics of Artificial Intelligence, edited by Ajay K. Agrawal, Joshua Gans, and Avi Goldfarb. University of Chicago Press, 2019.
- Article
When Is Traditionalism an Asset and When Is It a Liability for Team Innovation? A Two-Study Empirical Examination
By: Laura Huang, Cristina B. Gibson, Bradley L. Kirkman and Debra L. Shapiro
Team innovation requires idea generating and idea implementing. In two studies, we examine how these team activities are affected by the extent to which members value traditionalism – that is, placing importance on preserving old ways of doing things over breaking... View Details
Keywords: Groups and Teams; Innovation and Invention; Diversity; Values and Beliefs; Performance Effectiveness
Huang, Laura, Cristina B. Gibson, Bradley L. Kirkman, and Debra L. Shapiro. "When Is Traditionalism an Asset and When Is It a Liability for Team Innovation? A Two-Study Empirical Examination." Journal of International Business Studies 48, no. 6 (August 2017): 693–715.
- Fall 2024
- Article
The Three Traps That Stymie Reinvention: Organizational Identity, Architecture, and Collaboration Can Be Either Assets or Liabilities to Pursuing Growth in New Sectors
By: Ryan Raffaelli
In more than a decade of researching innovation, I have observed how organizations respond to new opportunities, technological changes, or unexpected market shifts that threaten to upend their current business model. This process, which I call reinvention, may occur... View Details
Keywords: Innovation And Strategy; Change Leadership; Collaboration; Architecture; Transformation; Disruption; Leading Change; Innovation Strategy; Identity; Organizational Culture; Organizational Structure
Raffaelli, Ryan. "The Three Traps That Stymie Reinvention: Organizational Identity, Architecture, and Collaboration Can Be Either Assets or Liabilities to Pursuing Growth in New Sectors." MIT Sloan Management Review 66, no. 1 (Fall 2024): 46–52. (Cover story.)
- December 2020 (Revised September 2023)
- Case
PG&E and the First Climate Change Bankruptcy
By: Stuart C. Gilson and Sarah L. Abbott
In early 2020, the California-based utility PG&E filed a second amended plan of reorganization. PG&E had filed for Chapter 11 bankruptcy in the face of more than $30 billion of legal claims brought against it for its alleged role in causing California wildfires. The... View Details
Keywords: Chapter 11; Utilities; Liabilities; Restructuring; Insolvency and Bankruptcy; Debt Securities; Legal Liability; Climate Change; Utilities Industry; United States
Gilson, Stuart C., and Sarah L. Abbott. "PG&E and the First Climate Change Bankruptcy." Harvard Business School Case 221-057, December 2020. (Revised September 2023.)