Effective Tax Rate - Publications - Faculty & Research

18 Jul 2023
News

The First Five Years: Brooke Biederman (MBA 2019)

the production company I wanted to launch, it was important to me from the outset, given the unpredictability of the industry, to be lean and mean. That’s proved essential. A lesser run rate with fewer expenses means we can weather... View Details

Keywords: Robert Bochnak

06 Jun 2013
Working Paper Summaries

Do Strict Capital Requirements Raise the Cost of Capital? Banking Regulation and the Low Risk Anomaly

Keywords: by Malcolm Baker & Jeffrey Wurgler; Banking; Financial Services

Research Summary

Reforming Social Science

By: Max H. Bazerman

Social science research affects all of us. When researchers learned organ donation rates are higher in countries where human organs are automatically available for donation unless you specifically “opt-out” of the system, as opposed to countries like the U.S., where... View Details

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Measure Outcomes & Cost for Every Patient - Institute For Strategy And Competitiveness

about where to receive care and who should be providing it. They also should define the success of physicians and provider organizations. When there is effective multidisciplinary care, outcomes provide data for improving performance.... View Details

12 May 2023
Blog Post

Independent Project: The Rise of Electric Heat Pumps

a traditional gas-fired system due to lower utility bills and greater energy efficiency. Heat pumps can also insulate from the effects of energy price spikes. Next, making the switch will enable homeowners to take control of their climate... View Details

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2023 Reunion Presentations - Alumni

In this session, Professor Wang will lead a discussion about the merits and problems associated with stock buybacks and discuss the likely effects of Biden’s tax on them. Slides (pdf) The Art & Science of... View Details

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Community College Report - Managing the Future of Work

more relevant and effective in three areas: training and education aligned with industry needs, commitments to hire community college students, and sharing of data on the supply and demand for talent. Read the Report Executive Summary... View Details

03 Jan 2007
First Look

First Look: January 3, 2007

Bureau's Longitudinal Business Database. The comprehensive micro-data allow us to study how both the entry rate and the distribution of entry sizes for new startups responded to changes in banking competition. Moreover, we distinguish the... View Details

Keywords: Sean Silverthorne

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Financial Accounting Online Course | HBS Online

principles and recognize the impact of judgment and bias on financial statements and accounting practices. Highlights Deferrals Inventory Mahindra: Loan Process Show Hide Details Concepts Accruals and Deferrals Inventory Long-Lived Assets Credit Risk Management... View Details

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Human Behavior & Decision-Making - Faculty & Research

cheat more when cheating is more lucrative, but we find that the effect of performance-based pay rates on dishonesty depends on how readily people can compare their pay rate to... View Details

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Online Leadership Principles Course | HBS Online

style. One of the most influential lessons for my leadership development was the HBS four-step process for delivering effective feedback and coaching—a process I now apply on a daily basis." Dr. Patricia Hewston Post-Doctoral Fellow at... View Details

10 Dec 2021
Research & Ideas

Truth Be Told: Unpacking the Risks of Whistleblowing

of these frivolous tips. Regulators and politicians are more willing to talk about laws prohibiting retaliation. But we can show that it’s very difficult to prevent retaliation just with provisions that say you are not allowed to retaliate. Ultimately, the most View Details

Keywords: by April White

20 May 2014
First Look

First Look: May 20

findings suggest that restricting the entry of large stores does not necessarily lead to a world with fewer stores, but one with different stores, with uncertain competitive effects on independent retailers. Publisher's link:... View Details

Keywords: Sean Silverthorne

01 Dec 2014
Working Paper Summaries

Financing Innovation

Keywords: by William R. Kerr & Ramana Nanda

18 Jun 2020
Research & Ideas

What Is an "Essential" Purchase for a Low-Income Family?

controlling for participants' income levels. A third experiment asked participants to rate the "permissibility" of 20 household items in the US Department of Labor's Consumer Price Index, purchased either by a lower- or... View Details

Keywords: by Rachel Layne

29 Jul 2002
Research & Ideas

Time Pressure and Creativity: Why Time is Not on Your Side

been fascinated by the complex effects that time pressure (and other forms of pressure) had on my own creativity and productivity. And, in working with many companies, I've noticed an interesting phenomenon: Most managers—and... View Details

Keywords: by Sean Silverthorne; Education; Fine Arts

02 Feb 2023
Research & Ideas

Why We Still Need Twitter: How Social Media Holds Companies Accountable

“easy to document” violations compared to more complicated financial misconduct, Heese says. “An accounting fraud or a tax fraud, which we would classify as a financial violation, is maybe more difficult for citizens on social media to... View Details

Keywords: by Kasandra Brabaw; Technology

31 Aug 2015
Research & Ideas

How Ben Franklin’s ‘Way to Wealth’ Introduced American Capitalism to the World

economic system at a different rate than they encountered the ideals of capitalism—and the long-term consequences of that gap—is worth exploring,” he says, adding that we take for granted many of the virtues Franklin holds up, such as a... View Details

Keywords: by Julia Hanna

07 Jul 2003
Research & Ideas

4+2 = Sustained Business Success

works best shifts with the times. Our research shows that while such tools and techniques are helpful and even necessary in streamlining execution, for instance, or developing strategy, there is no single, obvious choice that will bring a company success. There are,... View Details

Keywords: by Nitin Nohria, William Joyce & Bruce Roberson

02 Apr 2019
First Look

New Research and Ideas, April 2, 2019

forthcoming Review of Accounting Studies The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews By: Duro, Miguel, Jonas Heese, and Gaizka Ormazabal Abstract—This paper studies the View Details

Keywords: Dina Gerdeman

Publications