Publications

Publications

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  • 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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  • 29 May 2014
  • Research & Ideas

Research Symposium 2014

another company for an amount of money that exceeds the fair market value. Specifically, the FASB was trying to determine whether goodwill should be amortized. To that end, FASB leaders met with leaders from several major accounting... View Details
Keywords: by Carmen Nobel; Accounting; Health
  • 13 May 2008
  • First Look

First Look: May 13, 2008

  Working PapersSome Neglected Axioms in Fair Division Author:John W. Pratt Abstract Conditions one might impose on fair allocation procedures are introduced. Nondiscrimination requires that agents share an... View Details
Keywords: Martha Lagace
  • 21 Jan 2020
  • Blog Post

Meet the AFAA Club

Additionally, the club hosts an annual career fair at which employers can meet AFAA members in a more personal setting to explore internship and full-time career opportunities. Both potential employers and current students have expressed... View Details
Keywords: All Industries
  • 16 Feb 2016
  • First Look

February 16, 2016

the Modern Administrative State, 1912–1925: Trade Associations, Codes of Fair Competition, and State Building By: Sawyer, Laura Phillips Abstract—From its founding in 1912 through the interwar years, the Chamber's history shows a... View Details
Keywords: Sean Silverthorne
  • 07 Feb 2012
  • First Look

First Look: February 7

fairness within the industry. Coordinating conflicting programs requires a careful balance between equity and efficiency. In our work, we first develop a fairness metric to measure deviation from... View Details
Keywords: Sean Silverthorne
  • 01 Dec 2011
  • News

Uncle Sam’s Business Man

at an international trade and investment fair in China, he informed the gathering that between 2005 and 2010, China was the fastest-growing source of foreign direct investment in the USA. Said Johnson, “Companies invest in America because... View Details
  • 01 Jun 2004
  • News

Charlie Rose Interviews Goldman CEO Paulson

audience, which included several previous Goldman employees. One former Goldman analyst asked how work-life balance — which Paulson urged his audience to seek — can be achieved when a job demands more than sixty hours a week. After admitting it was a View Details
Keywords: Goldman Sachs; Finance
  • 2021
  • White Paper

Report on Racial Inclusion in the Boardroom: A Workshop Convened by Harvard Business School's Leadership Initiative and Board Leadership Project

By: James I. Cash, Linda A. Hill, Hubert Joly, Lynn S. Paine and Suraj Srinivasan
Keywords: Board Of Directors; Inclusion; Organization Culture; Corporate Governance; Diversity; Equity; Governing and Advisory Boards; Race; Fairness; Organizational Culture
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  • October 2008
  • Article

Navigating the Bind of Necessary Evils: Psychological Engagement and the Production of Interpersonally Sensitive Behavior

By: Joshua D. Margolis and Andrew Molinsky
We develop grounded theory about how individuals respond to the subjective experience of performing "necessary evils" and how that influences the way they treat targets of their actions. Despite the importance and difficulty of delivering just, compassionate treatment... View Details
Keywords: Interpersonal Communication; Fairness; Moral Sensibility; Problems and Challenges; Behavior; Power and Influence; Welfare
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  • 16 Apr 2013
  • First Look

First Look: April 16

http://www.people.hbs.edu/mnorton/aknin%20et%20al%202013.pdf 2006 American Economic Review A Note on Fairness and Redistribution By: Di Tella, Rafael, and Juan Dubra Abstract—In an influential paper, Alesina and Angeletos... View Details
Keywords: Sean Silverthorne
  • 14 Oct 2017

Reaching Out MBA Admissions Summit & Expo in Boston

Meet HBS alumni and students at this LGBT prospective student event. The event will include panels, coffee chats, and an MBA School Fair with over 30 MBA Programs. HBS representatives will be there from 10:00am-2:00pm. View Details
  • 2020
  • Working Paper

Spreading the Health: Americans' Estimated and Ideal Distributions of Death and Health(care)

By: Sorapop Kiatpongsan and Michael I. Norton
The 2010 Patient Protection and Affordable Care Act intensified debates over the role of government in the distribution of healthcare. A nationally-representative sample of Americans reported their estimated and ideal distributions of healthcare (unmet need for... View Details
Keywords: Healthcare; Mortality; Inequality; Justice; Equity; Health; Health Care and Treatment; Equality and Inequality; Fairness; Public Opinion; United States
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  • Profile

David Soled

Coming from Los Angeles, I arrived on campus with a nice tan, confidence, and the belief I had accomplished a fair amount of what I wanted to achieve in my career so far. While my tan might have disappeared after my first Boston winter,... View Details
  • 23 Jun 2009
  • First Look

First Look: June 23

neutral. 'Fair Marriages': An Impossibility Author:Bettina-Elisabeth Klaus Publication:Economics Letters (forthcoming) Abstract For the classical marriage model (introduced in Gale and Shapley, 1962) efficiency and envy-freeness are not always compatible, i.e., View Details
Keywords: Martha Lagace
  • Profile

Curt Willener

Division I wrestler and experienced outdoorsman, Curt was able to build common ground with his crew. "I gained respect by treating them with respect and giving them a fair shake," says Curt. "You build trust by approaching... View Details
  • 2010
  • Working Paper

Conveniently Upset: Avoiding Altruism by Distorting Beliefs about Others

By: Rafael Di Tella and Ricardo Perez-Truglia
In this paper we present the results from a "corruption game" (a dictator game modified so that the second player can accept a side payment that reduces the overall size of the pie). Dictators (silently) treated to have the possibility of taking a larger proportion of... View Details
Keywords: Decision Choices and Conditions; Judgments; Fairness; Values and Beliefs; Game Theory; Personal Characteristics
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  • Article

Why Doesn't Capitalism Flow to Poor Countries?

By: Rafael Di Tella and Robert MacCulloch
We show that capitalism is far from common around the world. Outside a small group of rich countries, heavy regulation of business, leftist rhetoric, and interventionist beliefs flourish. We relate these phenomena to the presence of corruption, with causality running... View Details
Keywords: Crime and Corruption; Voting; Economic Systems; Fairness; Governing Rules, Regulations, and Reforms; Emotions
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  • 01 Feb 2001
  • News

A Miller's Tale

chairman is Frank Sands (MBA '63), who, according to a long-established tradition in this family-run enterprise, did not inherit the company but bought it, at fair market value, from his father. Milled from the heart of the wheat berry... View Details
  • 25 Jul 2017

Harvard Graduate School Information Session in Washington D.C.

This event is designed for prospective applicants to learn more about Harvard Business School, Harvard Kennedy School and Harvard Law School. Candidates with an interest in pursuing a joint degree between two of these schools are particularly encouraged to attend. The... View Details