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Publications

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  • All HBS Web  (995)
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    • Research  (783)
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Show Results For

  • All HBS Web  (995)
    • News  (112)
    • Research  (783)
    • Events  (2)
    • Multimedia  (6)
  • Faculty Publications  (349)
← Page 34 of 995 Results →
  • 19 May 2009
  • First Look

First Look: May 19, 2009

certain developing countries because the countries failed to meet certain standards for political stability, human rights, market regulation, etc. The new principles-based approach would allow CalPERS money managers to invest in companies... View Details
Keywords: Martha Lagace
  • 14 Apr 2015
  • First Look

First Look: April 14

collection of innovative research and management insights that build upon the foundations of the first book but takes the study of brand relationships outside of traditional realms by applying new theoretical frameworks and considering new contexts. The result is an... View Details
Keywords: Sean Silverthorne
  • 15 Sep 2009
  • First Look

First Look: September 15

Derivatives Harvard Business School Note 108-061 Explains the accounting for interest rate derivatives under Statement of Financial Accounting Standards 133. Purchase this... View Details
Keywords: Martha Lagace
  • 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
  • January 2010
  • Teaching Note

IFRS in China (TN)

By: Karthik Ramanna
Teaching Note for [110037]. View Details
Keywords: Planning; Adoption; State Ownership; Corporate Disclosure; Interests; Economic Growth; Financial Reporting; Standards; Governing Rules, Regulations, and Reforms; Power and Influence; China
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Ramanna, Karthik. "IFRS in China (TN)." Harvard Business School Teaching Note 110-039, January 2010.
  • 06 Dec 2016
  • First Look

December 6, 2016

value-based reimbursement models, however, such as bundled payments, accountable care organizations, and shared savings plans, provide powerful incentives for physicians to regain control over the quantity and quality of time they spend... View Details
Keywords: Sean Silverthorne
  • 06 Nov 2018
  • First Look

New Research and Ideas, November 6, 2018

focused on a single industry or country and has not accounted for possible variation across social contexts. This paper advances an institutional framework and predicts that gender diversity’s effect on performance is determined by both... View Details
Keywords: Dina Gerdeman
  • 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
  • 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
  • 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
  • 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
  • 10 Apr 2013
  • Research & Ideas

Learning Curve: Making the Most of Outsourcing

and licensed to practice radiology in the United States. The data set included 2.7 million scans read by the radiologists for 1,431 customers over a 30-month period. Nearly 85 percent of the scans were CT; roughly 10 percent were ultrasound; and X-ray, MRI, and nuclear... View Details
Keywords: by Paul Guttry; Health
  • 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
  • 26 Nov 2013
  • First Look

First Look: November 26

accounting standards to argue that when the political process of determining institutions of capitalism is "thin," in that managers find themselves with specialized technical knowledge unavailable... View Details
Keywords: Sean Silverthorne
  • 31 Jul 2018
  • First Look

New Research and Ideas, July 31, 2018

mobile phone penetration, universal availability of unique ID systems, and evolving privacy and data protection laws. It builds on global best practices and promotes the adoption of human-centered design principles, data minimization, and open View Details
Keywords: Dina Gerdeman
  • 10 Nov 2009
  • First Look

First Look: Nov. 10

Author:Francois Brochet Publication:The Accounting Review (forthcoming) Abstract This paper examines the information content of Form 4 filings under the more timely disclosure regime introduced by Section 403 of the Sarbanes-Oxley Act of... View Details
Keywords: Martha Lagace
  • 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
  • 18 Feb 2015
  • First Look

First Look: February 18

While many texts teach the theories and frameworks of management education, Managerial Accounting goes further by covering the capabilities and techniques necessary for effective management practice, as well as fostering attitudes that... View Details
Keywords: Sean Silverthorne
  • 22 Feb 2011
  • Research & Ideas

The Most Important Management Trends of the (Still Young) Twenty-First Century

and services they consume. In many cases, collaborative user innovators are vying with producers for intellectual property rights and the control of standards and innovation trajectories. In light of these developments, it is time to... View Details
Keywords: by Sean Silverthorne
  • 27 May 2014
  • First Look

First Look: May 27

  Publications August 2013 Princeton University Press A Social Strategy: How We Profit from Social Media By: Piskorski, Mikołaj Jan Abstract—Almost no one had heard of social media a decade ago, but today websites such as Facebook, Twitter, and LinkedIn have more than... View Details
Keywords: Sean Silverthorne
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