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  • All HBS Web  (1,754)
    • People  (2)
    • News  (477)
    • Research  (836)
    • Events  (5)
    • Multimedia  (29)
  • Faculty Publications  (412)
← Page 37 of 1,754 Results →
  • October 2007
  • Article

The Influence of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital

By: Michael D. Kimbrough
Statement of Financial Accounting Standards 141 (SFAS No. 141)'s requirement that an acquirer in a business combination estimate the fair value of the target's separately identifiable assets and liabilities (including research and development capital) provides a rare... View Details
Keywords: Information; Value Creation; Fair Value Accounting; Research and Development; Financial Statements; Capital
Citation
Related
Kimbrough, Michael D. "The Influence of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital." Accounting Review 82, no. 5 (October 2007): 1195–1225.
  • 22 Sep 2023
  • News

Capital Connection

Vernon Beckford (MBA 2013) saw the gap almost immediately. From the beginning of his career in commercial real estate finance—first at Credit Suisse and then later at CW Capital and Global Atlantic Financial Group—Beckford observed Wall Street’s obsession with... View Details
Keywords: Margie Kelley; Real Estate
  • Web

Winners & Runners-Up | New Venture Competition

Runner-Up & Crowd Favorite Pioneering Bridging gaps in medical equipment access by enabling sharing and redistribution through an asset-light model sustainable biopolymer production. Business Track, 2024 Crop Diagnostix Brandon Chi (MBA... View Details
  • 11 Jan 2022
  • Research & Ideas

Feeling Seen: What to Say When Your Employees Are Not OK

manager gets the negative emotion wrong, talking about it is still better than ignoring the emotion completely. The team points to research showing an expectations gap between managers and employees. While managers view emotional support... View Details
Keywords: by Pamela Reynolds
  • 01 Nov 2022
  • Research & Ideas

A Penny for Your Thoughts? For Big-Picture Ideas, the Right Pay Structure Matters

relation to the worker’s job. That is, employees with fixed-rate contracts were more likely to propose broad-scope innovations, even when the changes would not benefit them personally. It’s costly to think outside the box Gallani says the study results showed the... View Details
Keywords: by Scott Van Voorhis
  • 27 Sep 2013
  • Working Paper Summaries

The Impact of Conformance and Experiential Quality on Healthcare Cost and Clinical Performance

Keywords: by Claire Senot, Aravind Chandrasekaran, Peter T. Ward & Anita L. Tucker; Health
  • 21 Nov 2013
  • Working Paper Summaries

Path-Breakers: How Does Women’s Political Participation Respond to Electoral Success?

Keywords: by Sonia Bhalotra, Irma Clots-Figueras & Lakshmi Iyer
  • 09 Nov 2021
  • Research & Ideas

The Simple Secret of Effective Mentoring Programs

didn’t fully explain the wide productivity gap between opt-in and opt-out employees. The findings suggest that “unobservable characteristics largely drive the decision to forgo mentoring,” meaning that hard-to-detect shyness,... View Details
Keywords: by Jay Fitzgerald
  • 08 Nov 2022
  • Research & Ideas

How Centuries of Restrictions on Women Shed Light on Today's Abortion Debate

strong incentives to impose restrictions on women’s promiscuity. “The gender gaps in labor market participation, micro-entrepreneurship, or business ownership more generally seem to also partly reflect this social norm against women.”... View Details
Keywords: by Kara Baskin
  • Web

RGE Report - Race, Gender & Equity

backgrounds. In this edition of the RGE Report, we’ll discover how insights from behavioral economics can re-shape our workplaces. We examine research from HBS Professors John Beshears and Katherine B. Coffman and unpack key takeaways for closing View Details
  • 11 Aug 2008
  • Research & Ideas

Strategy Execution and the Balanced Scorecard

their owner. Assigning responsibilities for their execution to the OSM fills a gap in management practice without infringing on the current responsibilities of any existing department or function. Finally, the OSM is the integrator of... View Details
Keywords: by Martha Lagace
  • 15 Jan 2014
  • Working Paper Summaries

Redrawing the Lines: Did Political Incumbents Influence Electoral Redistricting in the World’s Largest Democracy?

Keywords: by Lakshmi Iyer & Maya Reddy
  • Web

Research - Behavioral Finance & Financial Stability

large banks. In the midst of the financial crisis of 2008, the 4 largest american banks sharply decreased their lending to small businesses. Their small business lending activity remained depressed into 2014. While smaller banks have began providing credit to fill in... View Details
  • Web

Globalization - Faculty & Research

decisions during a period of substantial trade policy uncertainty. Our findings reveal widespread knowledge gaps about current tariffs, even among internationally exposed firms. Most businesses expect continued policy uncertainty... View Details
  • 26 Jan 2015
  • Research & Ideas

National Health Costs Could Decrease if Managers Reduce Work Stress

them," says Goh. Making The Stress-health Connection Unlike in Europe, little or no data exists in the US that correlates exposure to workplace stress with health outcomes or health care costs. Goh tackles that gap in a new working... View Details
Keywords: by Michael Blanding; Health
  • 28 Jan 2020
  • Book

Advanced Leadership Requires More Than Outside-The-Box Thinking

or the family circumstances of their student populations, had access to resources that supported learning. After going on the road and visiting a wide range of schools, she uncovered a gap in school improvement efforts—that most... View Details
Keywords: by Sean Silverthorne
  • 28 Nov 2005
  • Research & Ideas

Unilever: Transformation and Tradition

the Arab Gulf. The Special Committee of each generation sought to minimize the gap between capabilities and performance. However, no Special Committee began with a clean sheet of paper. Indeed, they inherited such a formidable package of... View Details
Keywords: by Geoffrey Jones; Consumer Products
  • 01 Dec 2019
  • News

Remix

dissatisfaction with an employer’s response. In both cases, the decision comes with a price: from the material losses of firm-specific human capital—which is linked to earnings—to severed access to professional networks, financial strain, View Details
Keywords: Jen McFarland Flint; photographed by Chris Sorensen; #MeToo; DefJam; Arts, Entertainment
  • 14 Jul 2014
  • Research & Ideas

Pay Attention To Your ‘Extreme Consumers’

was often predictable. The concept of talking to extreme consumers was developed to push students out of their comfort zone. "There is an enormous gap between chatting with your friends and chatting with people on the streets in Vietnam,"... View Details
Keywords: by Michael Blanding
  • 31 Jan 2023
  • Research & Ideas

It’s Not All About Pay: College Grads Want Jobs That ‘Change the World’

play in inequality as well.” You Might Also Like: The Unlikely Upside of Mergers: More Diverse Management Teams Businesses Need a 'Catalyst' to Make CSR Practices Stick What If Closing the Wage Gap Means Everyone Earns Less? Feedback or... View Details
Keywords: by Rachel Layne
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