Filter Results:
(731)
Show Results For
- All HBS Web
(731)
- News (197)
- Research (481)
- Events (1)
- Multimedia (2)
- Faculty Publications (279)
Show Results For
- All HBS Web
(731)
- News (197)
- Research (481)
- Events (1)
- Multimedia (2)
- Faculty Publications (279)
- 29 Oct 2000
- Research & Ideas
The Entrepreneurial Venture: A Conversation
First, there were changes in ERISA (Employee Retirement Income Security Act) legislation that allowed pension funds to invest in private equity; second, the growth of the microprocessor and the semiconductor; and third, the rise of... View Details
Keywords: by Susan Young
- October 2023 (Revised April 2024)
- Case
Accounting Red Flags or Red Herrings at Catalent? (A)
By: Joseph Pacelli, ZeSean Ali and Tom Quinn
Fund manager Janet Curie asked for a recommendation about the pharmaceutical company Catalent. The company seemed like a solid investment. However, a pair of research reports issued over the previous two months complicated this narrative. GlassHouse Research, a short... View Details
Keywords: Accounting Audits; Budgets and Budgeting; Earnings Management; Cost Accounting; Fair Value Accounting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Investment; Trust; Business and Shareholder Relations; Pharmaceutical Industry; Accounting Industry; United States
Pacelli, Joseph, ZeSean Ali, and Tom Quinn. "Accounting Red Flags or Red Herrings at Catalent? (A)." Harvard Business School Case 124-024, October 2023. (Revised April 2024.)
- 28 Apr 2010
- Research & Ideas
Earth Day Reflections
federal government reacted with the passage of the National Environmental Policy Act, which requires all projects licensed by the government to file an environmental impact statement. The Clean Air Act, a powerful law against air pollution, was passed in 1970, followed... View Details
Keywords: by Staff
- 02 Oct 2018
- First Look
New Research and Ideas, October 2, 2018
School Case 719-002 Donald Trump and the Tax Cuts and Jobs Act In January 2018, President Donald Trump was full of optimism. He had just signed the most substantial legislation of his young presidency, the Tax Cuts and Jobs Act (TCJA),... View Details
Keywords: Dina Gerdeman
- July–August 2014
- Article
Obamacare Rules Pose Challenges for S Corp Owners
By: Josh Baron, Steve Salley and Judith L. Walsh
The article offers information financial impacts of tax by the U.S. Affordable Care Act (ACA) applied in January 2013 on family business shareholders and owners of S Corp. It discusses suggestions in tax planning to equalize tax burden including establishing family... View Details
Keywords: Ownership Type; Family Ownership; Compensation and Benefits; Taxation; Government Legislation
Baron, Josh, Steve Salley, and Judith L. Walsh. "Obamacare Rules Pose Challenges for S Corp Owners." Family Business Magazine 25, no. 4 (July–August 2014): 18–19.
- June 2007 (Revised January 2008)
- Background Note
The U.S. Retirement Savings Market and the Pension Protection Act of 2006
By: Luis M. Viceira and Helen Tung
Provides an overview of the evolution of the private retirement savings market in the U.S. since 1990; the management and administration of defined-contribution (DC) plans; the existing evidence about the investment and savings decisions of participants in DC plans;... View Details
Keywords: Investment; Personal Finance; Saving; Government Legislation; Retirement; Business and Government Relations; Financial Services Industry; United States
Viceira, Luis M., and Helen Tung. "The U.S. Retirement Savings Market and the Pension Protection Act of 2006." Harvard Business School Background Note 207-130, June 2007. (Revised January 2008.)
- March 2004 (Revised July 2004)
- Case
Sarbanes-Oxley Act, The
By: Lynn S. Paine and James Weber
Describes the evolution and passage of the Sarbanes-Oxley Act of 2002 from the perspective of the senior counsel on capital markets for the U.S. House Committee on Financial Services. View Details
Keywords: Government Legislation; Corporate Accountability; Governance Controls; Capital Markets; Financial Reporting; Laws and Statutes; United States
Paine, Lynn S., and James Weber. "Sarbanes-Oxley Act, The." Harvard Business School Case 304-079, March 2004. (Revised July 2004.)
- 01 Dec 2016
- News
Ask the Expert: Energy’s Next Era
© d20/ZUMA © d20/ZUMA Governments across the globe are getting serious about weaning themselves off of fossil fuels. Denmark has pledged to be powered solely by renewable energy by 2050; Sweden pledged to reach the goal by 2040. Hawaii made the same promise, with a... View Details
- 01 Sep 2020
- News
Reinvigorating Democracy: A Vote for Change
warn that the government’s ability to pass legislation to stabilize the economy reflects a familiar pattern where an emergency forces a temporary “semblance of bipartisanship” only to return to “business-as-usual political brinksmanship... View Details
Keywords: Young, Susan
- 22 Feb 2016
- Research & Ideas
The ‘Mother of Fair Trade’ was an Unabashed Price Protectionist
were huge, particularly since fair trade legislation had been proposed and defeated in almost every US congressional session since 1912. Fair trade networks continued post—World War II, although the concept began to come under... View Details
- Web
Commencement 2017 Address | About
solve some of the biggest problems we are facing in society. Issues like inequality seem so daunting that it can be tempting to sit back and wait for government and policy-leaders who will legislate or regulate solutions. I’d urge you to... View Details
- 01 Oct 2000
- News
The Entrepreneurial Venture
Three important events happened at the end of the 1970s. First, there were changes in ERISA (Employee Retirement Income Security Act) legislation that allowed pension funds to invest in private equity; second, the growth of the... View Details
- 19 Oct 2011
- Research & Ideas
Designing Cities for a Sustainable Future
On a June day in Manhattan with temperatures heading into the 90s, a straphanger named Mike is taking his customary subway ride to work. People are grumbling about the heat, but hey, it's summer, it's supposed to be hot, and besides, "Whaddya gonna do?" New Yorkers... View Details
- 19 May 2009
- First Look
First Look: May 19, 2009
and Consumer Protection Act of 2005 (BAPCPA) Harvard Business School Note 209-133 In 2005, new legislation was passed by the U.S. Congress and signed into law by the President that introduced a number of major amendments to U.S.... View Details
Keywords: Martha Lagace
- 16 Mar 2003
- Research & Ideas
At the Center of Corporate Scandal Where Do We Go From Here?
regulations. The solution is to remake the barrel with new legislation and new regulation. I believe there are elements of truth in both of those poles: we have bad apples, and there definitely are some problems with the barrel. But the... View Details
Keywords: by Kim B. Clark
- 2023
- Working Paper
Market Exclusivity and Innovation: Evidence From Antibiotics
By: Edward Kong and Olivia Zhao
The US incentivizes drug innovation via patents as well as market exclusivity periods awarded by the US Food and Drug Administration. We estimate the causal effects of extending market exclusivity for an important drug class: antibiotics. Using a... View Details
Keywords: Health Testing and Trials; Innovation and Invention; Motivation and Incentives; Government Administration; Government Legislation; Pharmaceutical Industry; United States
Kong, Edward, and Olivia Zhao. "Market Exclusivity and Innovation: Evidence From Antibiotics." Working Paper, December 2023.
- May 2008
- Article
Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings
By: Suraj Srinivasan and Joseph Piotroski
In this paper, we examine the economic impact of the Sarbanes-Oxley Act (SOX) by analyzing foreign listing behavior onto U.S. and U.K. stock exchanges before and after the enactment of the Act in 2002. Using a sample of all listing events onto U.S. and U.K. exchanges... View Details
Keywords: Decision Choices and Conditions; Stocks; Government Legislation; Market Transactions; Motivation and Incentives; United Kingdom; United States
Srinivasan, Suraj, and Joseph Piotroski. "Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings." Journal of Accounting Research 46, no. 2 (May 2008).
- 13 Nov 2007
- Research & Ideas
Six Steps for Reinvigorating America
women." Leaders need to set bold goals and provide the resources for people to reach those goals. It doesn't help to have legislation with a very grand sounding name like No Child Left Behind and not give it enough funding so that... View Details
Keywords: by Sean Silverthorne
- 06 Feb 2007
- First Look
First Look: February 6, 2007
on California and Silicon Valley, we exploit Michigan's inadvertent reversal of its non-compete enforcement legislation as a natural experiment to investigate the impact of non-competes on mobility. Using the U.S. patent database and a... View Details
Keywords: Martha Lagace
- September 2022 (Revised November 2022)
- Case
The Uyghur Forced Labor Prevention Act: Trade and Genocide in U.S.-China Relations
By: Jeremy Friedman and David Lane
On June 21, 2022, the Uyghur Forced Labor Prevention Act (UFLPA) went into effect, requiring companies to prove that goods imported from the People’s Republic of China were not made with forced labor. The bill was a reaction to reports of products being made with... View Details
Keywords: Ethics; Multinational Firms and Management; Globalized Markets and Industries; Governing Rules, Regulations, and Reforms; Policy; Government Legislation; International Relations; Labor; Wages; Law Enforcement; Law; Rights; Operations; Supply Chain Management; Business and Government Relations; Agriculture and Agribusiness Industry; Manufacturing Industry; Mining Industry; China; United States
Friedman, Jeremy, and David Lane. "The Uyghur Forced Labor Prevention Act: Trade and Genocide in U.S.-China Relations." Harvard Business School Case 723-001, September 2022. (Revised November 2022.)