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Show Results For
- All HBS Web
(1,006)
- News (112)
- Research (775)
- Events (2)
- Multimedia (6)
- Faculty Publications (346)
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- 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
- 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
- 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
- 28 May 2013
- Research & Ideas
Can LEGO Snap Together a Future in Asia?
where top execs tested whether the current business model was robust enough for the challenges lying ahead. While LEGO has sold toys in Asia for three decades, there is serious potential to improve market share and maybe even outgrow North America and Western Europe,... 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
- 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
- 02 Feb 2016
- First Look
February 2, 2016
forthcoming Journal of Accounting Research Causal Inference in Accounting Research By: Gow, Ian D., David F. Larcker, and Peter C. Reiss Abstract—This paper examines the approaches View Details
Keywords: Sean Silverthorne
- 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
- 30 Oct 2012
- First Look
First Look: October 30
& Law (forthcoming) Abstract The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last... View Details
Keywords: Sean Silverthorne
- 15 Jan 2018
- Research & Ideas
A Better Business Model for Fighting Cancer
therapies has become a reality, as have immunotherapies that induce or suppress a body’s immune response to treat disease. Yet, this relatively swift progress has not been fast enough for millions of other patients who still lack effective treatments that take into... View Details
- 12 Oct 1999
- Research & Ideas
Rapid Response: Inside the Retailing Revolution
change in motion," explains Hammond, "by pulling suppliers closer to him, insisting that they implement the information technology necessary for exchanging sales data, adopt standards for product and shipping container labeling, and use... View Details
- 05 May 2003
- Research & Ideas
Greed, Fear, and The System Hinder Corporate Reform
percent decline in Standard & Poor's last year, the median CEO pay is up 14 percent this year. Moreover, there's been an incredible diffusion of what some people are calling the stealth-wealth pay system. This was evident, for... View Details
Keywords: by Martha Lagace
- 15 Apr 2014
- First Look
First Look: April 15
between firms' CSR ratings and analysts' forecast errors, indicating that learning is unlikely to account for the observed shifts in recommendations. Publisher's link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1507874 August 2013... View Details
Keywords: Sean Silverthorne
- 16 Aug 2016
- First Look
August 16, 2016
firm’s net protection sellers. Capital fluctuations of sellers account for 10% of the time-series variation in spread changes, a significant amount given that observable firm and macroeconomic factors View Details
Keywords: Sean Silverthorne
- 03 Aug 2010
- First Look
First Look: August 3
historical account of their humble origins, lack of resources, and determined struggle against the odds. We identify two essential dimensions of an underdog biography: external disadvantage, and passion and determination. We demonstrate... View Details
Keywords: Martha Lagace
- 21 Dec 2009
- Research & Ideas
Good Banks, Bad Banks, and Government’s Role as Fixer
biggest money center banks, had zero risk of loss. They did not fully disclose what was happening, and they did not put up enough capital to cover potential risks. Now, the FASB [Financial Accounting View Details
- 18 Dec 2018
- First Look
New Research and Ideas, December 18, 2018
together, our results highlight how revealing failures encountered on the way to success can be a counterintuitive yet effective interpersonal emotion regulation strategy. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=55396 forthcoming Journal of... View Details
Keywords: Dina Gerdeman
- 10 Dec 2012
- Research & Ideas
Why We Blab Our Intimate Secrets on Facebook
the temptation just not to bother protecting people's privacy. But I would hope that the virtuous marketer would resist that temptation." To read more: For detailed accounts of research by Leslie John, Alessandro Acquisti, and George... View Details
Keywords: by Carmen Nobel
- 29 May 2006
- What Do You Think?
How Important Is the “Service Sector Effect” on Productivity?
than they otherwise might. Whether this leads to a higher standard of living than that of their European counterparts is debatable. But there is growing evidence that providing pleasant work environments, aided to some degree by new... View Details
- 01 Oct 2024
- Research & Ideas
How Politics Drives Business Decisions in a Polarized Nation
shows. Partisan divides exist even within specific professions. Democrats accounted for more than 50 percent of chief or general legal officers at firms, but Democrats made up only 27 percent of chief financial officers. Similar fissures... View Details
Keywords: by Jay Fitzgerald