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  • All HBS Web  (1,408)
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  • 18 Mar 2008
  • First Look

First Look: March 18, 2008

(DSMs), which allows us to visualize the architectures of different software products and to calculate metrics to compare their levels of modularity. We use DSMs to analyze a number of matched-pair products-products that fulfill the same... View Details
Keywords: Martha Lagace
  • Profile

Rohan Gopaldas

experienced before, serving as an analyst with Global Leisure Partners, an investment bank and private-equity firm. "Bankers and investors play a large role in the hospitality industry," Rohan says. "I gained a lot of insight into how they think, what... View Details
  • Web

Questions for Evaluating Company Culture and Community - Alumni

year? b. Have you developed specific metrics to measure your progress? Additional Resources for Managers Discover why diversity is an essential component of a successful team — and what you can do to foster inclusion and belonging in your... View Details
  • 01 Dec 2020
  • News

Take Time to Transition (If it’s Time)

bank account, and family support system.” Up the structure. Build your own board of directors. “You need a group of people who will offer outside support and call you to account,” Burton advises. Evaluate your approach on a monthly basis. “Look at View Details
  • 2015
  • Case

Fine Harvest Restaurant Group (cases A and B)

By: Clara (Xiaoling) Chen, Kenneth A. Merchant, Tatiana Sandino and Wim A. Van der Stede
The Fine Harvest Restaurant Group cases A and B examine a company's design of a new system to evaluate the performance (and determine the bonuses) for its restaurant managers. Fine Harvest had traditionally evaluated restaurant managers based on store margins and had... View Details
Keywords: Incentive Systems; Relative Performance Evaluation; Restaurant Industry; Accounting; Economics; Human Resources; Measurement and Metrics; Labor; Performance; Salesforce Management; Retail Industry; North and Central America
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Chen, Clara (Xiaoling), Kenneth A. Merchant, Tatiana Sandino, and Wim A. Van der Stede. "Fine Harvest Restaurant Group (cases A and B)." University of Southern California, Marshall School of Business Case, 2015.
  • 2015
  • Working Paper

Measurement Errors of Expected-Return Proxies and the Implied Cost of Capital

By: Charles C.Y. Wang
Despite their popularity as proxies of expected returns, the implied cost of capital's (ICC) measurement error properties are relatively unknown. Through an in-depth analysis of a popular implementation of ICCs by Gebhardt, Lee, and Swaminathan (2001) (GLS), I show... View Details
Keywords: Measurement and Metrics; Cost of Capital; Investment Return
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Wang, Charles C.Y. "Measurement Errors of Expected-Return Proxies and the Implied Cost of Capital." Harvard Business School Working Paper, No. 13-098, May 2013. (Revised February 2015.)
  • November 2006 (Revised March 2008)
  • Case

Kendall Square Research Corporation

By: F. Warren McFarlan
Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993 and the company sold stock to the public for the first time. Analysts forecast higher earnings for 1993, then the company's revenue recognition... View Details
Keywords: Revenue Recognition; Standards; Accounting Audits; Computer Industry
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McFarlan, F. Warren. "Kendall Square Research Corporation." Harvard Business School Case 307-010, November 2006. (Revised March 2008.)
  • July 1999
  • Background Note

Comments on Standard Times and the Division of Labor

By: Roy D. Shapiro
A brief note on the origins and uses of standard times in production process flow diagrams and on the benefits and drawbacks of division of labor. A rewritten version of two earlier notes. View Details
Keywords: Labor; Management Practices and Processes; Standards; Production
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Shapiro, Roy D. "Comments on Standard Times and the Division of Labor." Harvard Business School Background Note 600-013, July 1999.
  • 1996
  • Chapter

Measuring Risk and Return for Portfolios

By: D. E. Bell
Keywords: Investment Portfolio; Investment Return; Risk and Uncertainty; Measurement and Metrics
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Bell, D. E. "Measuring Risk and Return for Portfolios." In Wise Choices: Decisions, Games, and Negotiations, edited by Richard Zeckhauser, Ralph Keeney, and James Sebenius. Boston, MA: Harvard Business School Press, 1996.
  • December 2024
  • Supplement

Core Innovation Capital: Investing in Fintech for Good (B)

By: Ray Kluender, Natalia Rigol, Benjamin Roth and Nicole Tempest Keller
In 2017, Core Innovation Capital invested $725,000 in Hugo Insurance, a pay-as-you-drive auto insurance startup targeting the non-standard market. Core followed with $300,000 in 2019 during a Seed II round. By 2022, Hugo founder, David Bergendahl, sought $10 million in... View Details
Keywords: Fintech; Venture Capital; Social Entrepreneurship; Insurance; Measurement and Metrics; Investment; Financial Services Industry; Technology Industry; Insurance Industry; United States
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Kluender, Ray, Natalia Rigol, Benjamin Roth, and Nicole Tempest Keller. "Core Innovation Capital: Investing in Fintech for Good (B)." Harvard Business School Supplement 825-094, December 2024.
  • February 2023 (Revised March 2024)
  • Supplement

Shanty Real Estate: Teaching Note Supplement

By: Michael Luca and Jesse M. Shapiro
Shanty is a simulation in which students inhabit the role of either a traditional home buyer or an iBuyer, both bidding on the same condo. The traditional home buyer has access to a “comp sheet” of similar properties that have recently sold, and has done a walkthrough.... View Details
Keywords: Decision Choices and Conditions; Decision Making; Measurement and Metrics; Market Timing
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Luca, Michael, and Jesse M. Shapiro. "Shanty Real Estate: Teaching Note Supplement." Harvard Business School Spreadsheet Supplement 923-715, February 2023. (Revised March 2024.)
  • 2007
  • Working Paper

Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting

By: Karthik Ramanna and Ross L. Watts
SFAS 142 requires firms to use unverifiable fair-value estimates to determine goodwill impairments. Standard setters suggest managers will use the discretion given by such estimates to convey private information on future cash flows, while agency theory predicts... View Details
Keywords: Fair Value Accounting; Goodwill Accounting; Standards; Agency Theory
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Ramanna, Karthik, and Ross L. Watts. "Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting." Harvard Business School Working Paper, No. 08-014, August 2007.
  • October 1987 (Revised February 1992)
  • Case

Motorola and Japan (A)

By: David B. Yoffie and John J. Coleman
In 1981, Motorola was reevaluating its strategy towards Japan. The firm had been successful in penetrating the Japanese market, and it was confronting increased Japanese competition at home. How it should respond and with what kind of organization were the central... View Details
Keywords: Market Entry and Exit; Standards; Competition; Corporate Strategy; Telecommunications Industry; Japan
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Yoffie, David B., and John J. Coleman. "Motorola and Japan (A)." Harvard Business School Case 388-056, October 1987. (Revised February 1992.)
  • November 1982
  • Article

The Social Psychology of Creativity: A Consensual Assessment Technique

By: T. M. Amabile
States that both the popular creativity tests, such as the Torrance Tests of Creative Thinking, and the subjective assessment techniques used in some previous creativity studies are ill-suited to social psychological studies of creativity. A consensual definition of... View Details
Keywords: Social Psychology; Creativity; Measurement and Metrics; Research; Perception; Theory
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Amabile, T. M. "The Social Psychology of Creativity: A Consensual Assessment Technique." Journal of Personality and Social Psychology 43, no. 5 (November 1982): 997–1013.
  • January 1992
  • Teaching Note

Pioneer Petroleum Corporation TN

By: Thomas R. Piper
Teaching Note for (9-292-011). View Details
Keywords: Cost of Capital; Production; Transportation; Equity; Measurement and Metrics; Energy Industry
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Piper, Thomas R. "Pioneer Petroleum Corporation TN." Harvard Business School Teaching Note 292-080, January 1992.
  • March–April 2020
  • Article

Avoid the Pitfalls of A/B Testing

By: Iavor I. Bojinov, Guillaume Sait-Jacques and Martin Tingley
Online experiments measuring whether “A,” usually the current approach, is inferior to “B,” a proposed improvement, have become integral to the product-development cycle, especially at digital enterprises. But often firms make serious mistakes in conducting these... View Details
Keywords: A/B Testing; Experiment Design; Social Networks; Product Development; Performance Improvement; Measurement and Metrics; Social Media
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Bojinov, Iavor I., Guillaume Sait-Jacques, and Martin Tingley. "Avoid the Pitfalls of A/B Testing." Harvard Business Review 98, no. 2 (March–April 2020): 48–53.
  • February 2011 (Revised July 2011)
  • Supplement

Caterpillar, Inc. (C)

By: David F. Hawkins
IASB proposes new defined benefit plan accounting standard. View Details
Keywords: International Accounting; Governance; Compensation and Benefits; Standards; Manufacturing Industry; Mining Industry; Consumer Products Industry
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Hawkins, David F. "Caterpillar, Inc. (C)." Harvard Business School Supplement 111-088, February 2011. (Revised July 2011.)
  • 2000
  • Chapter

Measuring Competence? Exploring Firm Effects in Drug Discovery

By: Rebecca M. Henderson and Iain Cockburn
Keywords: Competency and Skills; Measurement and Metrics; Research and Development; Innovation and Invention; Pharmaceutical Industry
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Henderson, Rebecca M., and Iain Cockburn. "Measuring Competence? Exploring Firm Effects in Drug Discovery." Chap. 6 in The Nature and Dynamics of Organizational Capabilities, edited by Giovanni Dosi, Richard Nelson, and Sidney Winter. New York: Oxford University Press, 2000.
  • 2008
  • Working Paper

CPC/CPA Hybrid Bidding in a Second Price Auction

By: Benjamin Edelman and Hoan Lee
We develop a model of online advertising in which each advertiser chooses from multiple advertising measurement metrics—paying either for each click on its ads (CPC), or for each purchase that follows an ad-click (CPA). Our analysis extends classic auction results by... View Details
Keywords: Online Advertising; Auctions; Bids and Bidding; Measurement and Metrics; Quality; Mathematical Methods; Web Sites
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Edelman, Benjamin, and Hoan Lee. "CPC/CPA Hybrid Bidding in a Second Price Auction." Harvard Business School Working Paper, No. 09-074, December 2008.
  • July 2007 (Revised October 2007)
  • Case

Cintas y Lazos, Inc.

By: David F. Hawkins
A recent Cuban immigrant establishes a new notions store. The initial 3-month, GAAP-based income statement differs from one prepared by an economist friend. The store owner wants to know why one shows a profit and the other a loss. View Details
Keywords: Accounting; Financial Statements; Management Practices and Processes; Standards; Retail Industry; Florida
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Hawkins, David F. "Cintas y Lazos, Inc." Harvard Business School Case 108-012, July 2007. (Revised October 2007.)
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