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  • 20 Jan 2010
  • First Look

First Look: Jan. 20

state-owned firms, to bring them more into line with Chinese interests. China's accounting system had already undergone significant reforms during the two decades when its economy had grown to become the fourth largest in the world.... View Details
Keywords: Martha Lagace
  • 11 Jul 2005
  • Research & Ideas

The New International Style of Management

international norms in the area of stakeholder relations (e.g., human- and workers-rights issues, and environmental matters). Thus, among its other ramifications, globalization is forcing companies to operate and conduct themselves according to certain international... View Details
Keywords: by Garry Emmons
  • 18 Apr 2018
  • First Look

First Look at New Research and Ideas, April 18, 2018

beliefs. However, introducing some specificity and clarity to the standards of assessment (Experiment 1) or to the trait’s definition (Experiments 2 and 3) reduces or eliminates this bias in judgment. We find stronger support for a... View Details
Keywords: Sean Silverthorne
  • 12 Mar 2013
  • First Look

First Look: March 12

management decisions, with consequences for aggregate economic activity. This article discusses the role of investment banking and investment management industry veterans on the Financial Accounting View Details
Keywords: Sean Silverthorne
  • 01 Oct 1999
  • News

New Chairman Updates Development in MBA Program

community standards of respect, integrity, and accountability have always been implicit and widely shared here at the School, and we have now articulated them more clearly and established processes to help... View Details
  • Web

Business Analysis and Valuation Using Financial Statements - Course Catalog

through two main topics: Reporting strategy analysis: assessing a firm's value proposition and identifying its key value drivers and risks; evaluating the degree to which accounting policies and standards... View Details
  • 27 Jan 2015
  • First Look

First Look: January 27

SEOs are disproportionately conducted by Capital Purchase Program (CPP) recipients, and this is not explained by CPP recipients' economic and regulatory capital needs. SEOs in 2009 and 2010 by CPP recipients alone account for 27% by... View Details
Keywords: Sean Silverthorne
  • 10 Jun 2008
  • First Look

First Look: June 10, 2008

http://www.hbs.edu/research/pdf/08-098.pdf Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting (revised May 2008) Authors:Karthik Ramanna and Ross L. Watt Abstract SFAS 142 requires firms to use... View Details
Keywords: Martha Lagace
  • 23 Sep 2014
  • First Look

First Look: September 23

  Publications September 2014 Research in Organizational Behavior The Governance of Social Enterprises: Mission Drift and Accountability Challenges in Hybrid Organizations By: Ebrahim, Alnoor, Julie Battilana, and Johanna Mair Abstract—We... View Details
Keywords: Sean Silverthorne
  • 06 Sep 2005
  • Research & Ideas

The Best Place for Retirement Funds

or an equity mutual fund that holds low-dividend stocks and passes through little in the way of realized capital gains. A high-tax asset might be a standard corporate bond, since the interest payments on a bond held in a taxable View Details
Keywords: by Ann Cullen
  • 05 Aug 2014
  • First Look

First Look: August 5

https://www.hbs.edu/faculty/Pages/download.aspx?name=15-001.pdf   Cases & Course Materials Harvard Business School Case 414-078 The Sustainability Accounting Standards Board In 2014, as the Sustainability... View Details
Keywords: Sean Silverthorne
  • 02 Jan 2018
  • First Look

First Look at New Research and Ideas, January 3, 2018

Sources of Inefficiency in Health Care By: Chandra, Amitabh, and Douglas O. Staiger Abstract—In medicine, the reasons for variation in treatment rates across hospitals serving similar patients are not well understood. Some interpret this variation as unwarranted and... View Details
Keywords: Sean Silverthorne
  • 25 Feb 2022
  • Blog Post

Climate Stories Episode #1: Kameale C. Terry

dollars if the stations don’t work!” Terry’s activism has paid off. By mid-February, the Transportation Department included language – that Terry pushed for – in its initial standards for federally funded charging stations. Specifically,... View Details
  • 21 May 2013
  • First Look

First Look: May 21

cost of capital and in turn the rates available to borrowers. Standard theory predicts that, in perfect and efficient capital markets, reducing banks' leverage reduces the risk and cost of equity but leaves the overall weighted average... View Details
Keywords: Sean Silverthorne
  • 06 Dec 2021
  • Research & Ideas

The Popular Stock Metric That Can Lead Investors Astray

firm’s book equity value and compares that to its market capitalization, or market equity value. Book value is the value of a firm’s assets, including land, equipment, and patents, and minus value of liabilities like debt—essentially an View Details
Keywords: by Rachel Layne
  • 10 May 2022
  • News

Alumni Achievement Awards 2022

that was pushing us from being a US-centric company to one that was more global.” By the numbers: “In 2000 I testified to Congress on what’s called pooling of interests, which was picked up by the Financial Accounting View Details
  • 03 Jun 2008
  • First Look

First Look: June 3, 2008

China‘s income inequality has risen rapidly over that same time frame, Vietnam‘s has only grown moderately. Structural and socio-cultural determinants fail to account for these divergent pathways. Existing political variables are also... View Details
Keywords: Martha Lagace
  • 10 Jun 2002
  • Research & Ideas

How to Look at Globalization Now

interview with HBS Working Knowledge's Martha Lagace, he discusses what companies should bear in mind going forward.Lagace: People often equate globalization with the idea that globally standardized products are displacing local ones. In... View Details
Keywords: by Martha Lagace
  • 30 Jun 2008
  • Research & Ideas

Rethinking Retirement Planning

trust was no doubt engendered in an earlier day when defined benefit (DB) pension plans were offered by lifelong employers like IBM and General Motors. Today, that system is all but extinct. Merton explains that employers underestimated the cost and risk of DB plans... View Details
Keywords: by Julia Hanna; Banking; Financial Services
  • 24 Jul 2012
  • First Look

First Look: July 24

  PublicationsThe Need for Sector-Specific Materiality and Sustainability Reporting Standards Authors:Robert G. Eccles, Jr., Michael P. Krzus, Jean Rogers, and George Serafeim Publication:Journal of Applied Corporate Finance (forthcoming)... View Details
Keywords: Sean Silverthorne