Publications
Publications
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(4,018)
- Faculty Publications (1,200)
- January 2024
- Supplement
Accounting Red Flags or Red Herrings at Catalent? (B)
By: Joseph Pacelli, ZeSean Ali and Tom Quinn
GlassHouse Research identified accounting red flags at Catalent. Fiat Lux Partners countered most of GlassHouse’s claims. Who was right? This update explores the aftermath of the short seller duel. View Details
Keywords: Accounting Audits; Acquisition; Budgets and Budgeting; Business Earnings; Earnings Management; Cost Accounting; Fair Value Accounting; Financial Reporting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Lawsuits and Litigation; Stocks; Performance Productivity; Pharmaceutical Industry; Accounting Industry; United States
- January 2024
- Article
A Cost Model for a Low Threshold Clinic Treating Opioid Use Disorder
By: Sarah E. Wakeman, Elizabeth Powell, Syed Shehab, Grace Herman, Laura Kehoe and Robert S. Kaplan
The US fee-for-service payment system under-reimburses clinics offering access to comprehensive treatments for opioid use disorder (OUD). The funding shortfall limits a clinic’s ability to expand and improve access, especially for socially marginalized patients with... View Details
- 2023
- Book
Beyond AI: ChatGPT, Web3, and the Business Landscape of Tomorrow
By: Ken Huang, Yang Wang, Feng Zhu, Xi Chen and Chunxiao Xing
This book explores the transformative potential of ChatGPT, Web3, and their impact on productivity and various industries. It delves into Generative AI (GenAI) and its representative platform ChatGPT, their synergy with Web3, and how they can revolutionize business... View Details
- 2023
- Working Paper
Financial and Informational Integration Through Oracle Networks
By: Lin William Cong, Eswar Prasad and Daniel Rabetti
Oracles are software components that enable data exchange between siloed blockchains and external environments, enhancing smart contract capabilities and platform interoperability. We find that oracle integration is positively associated with total value locked and... View Details
- November 2023
- Case
UST's Adoption of Open Talent
By: Christopher Stanton and Kristen Senz
This case details the 2020 launch and subsequent scaling of UST’s Open Talent initiative, a program to integrate freelancers from digital platforms into its workforce. The case highlights how the shifting post-pandemic world, including layoffs, wage inflation, and... View Details
- November 2023
- Teaching Plan
Geely SEA: New Electric Vehicle Platforms
By: Willy Shih
Teaching Plan for HBS Case No. 622-001. Kent Bovellan, the Chief Engineer and Head of the Vehicle Architecture Center for Geely Holding, the Hangzhou, China headquartered global automotive group, was debating the platform choice for an upcoming "D" segment midsized... View Details
- November 2023
- Case
Chai Point
By: Rembrand Koning, Daniel W. Elfenbein and Kanika Jain
Chai Point was an Indian food and beverage company focused on chai. It started in 2010 as a retail store network but soon expanded to corporate offices by developing an IoT-enabled automatic tea and filter coffee machine. By 2023, Chai Point had 170 stores and 5000... View Details
- November–December 2023
- Article
Iterative Coordination and Innovation: Prioritizing Value over Novelty
By: Sourobh Ghosh and Andy Wu
An innovating organization faces the challenge of how to prioritize distinct goals of novelty and value, both of which underlie innovation. Popular practitioner frameworks like Agile management suggest that organizations can adopt an iterative approach of frequent... View Details
- November–December 2023
- Article
Network Centralization and Collective Adaptability to a Shifting Environment
By: Ethan S. Bernstein, Jesse C. Shore and Alice J. Jang
We study the connection between communication network structure and an organization’s collective adaptability to a shifting environment. Research has shown that network centralization—the degree to which communication flows disproportionately through one or more... View Details
- November 2023
- Article
When Executives Pledge Integrity: The Effect of the Accountant's Oath on Firms' Financial Reporting
By: Jonas Heese, Gerardo Pérez Cavazos and Caspar David Peter
We study the effect of executives’ pledges of integrity on firms’ financial reporting outcomes by exploiting a 2016 regulation that requires holders of Dutch professional accounting degrees to pledge an integrity oath. We identify chief executive officers (CEOs) and... View Details
- October 2023
- Case
Prime Coalition: Estimating Climate Impact
A case on CRANE, a tool to help investors and green technology companies estimate the future climate impact of new technologies and products, called emissions reduction potential (ERP). The case includes material on CRANE’s methodology for estimating future carbon... View Details
- October 2023 (Revised January 2025)
- Case
Sydney Loves Kevin
By: Ryan W. Buell and Himabindu Lakkaraju
Kevin Roose was a columnist and podcast host for the New York Times, who focused on technology and its effects on society. When Microsoft launched the latest version of its search engine Bing in February 2023, the company invited Roose to its Redmond campus to... View Details
- October 2023 (Revised April 2024)
- Case
Accounting Red Flags or Red Herrings at Catalent? (A)
By: Joseph Pacelli, ZeSean Ali and Tom Quinn
Fund manager Janet Curie asked for a recommendation about the pharmaceutical company Catalent. The company seemed like a solid investment. However, a pair of research reports issued over the previous two months complicated this narrative. GlassHouse Research, a short... View Details
Keywords: Accounting Audits; Budgets and Budgeting; Earnings Management; Cost Accounting; Fair Value Accounting; Revenue Recognition; Integrated Corporate Reporting; Fairness; Moral Sensibility; Values and Beliefs; Government Legislation; Conflict of Interests; Announcements; Blogs; Debates; Investment; Trust; Business and Shareholder Relations; Pharmaceutical Industry; Accounting Industry; United States
- October 2023
- Case
Vida Health: Transforming Chronic Disease Treatment
By: William Sahlman and Nicole Tempest Keller
San Francisco based Vida Health, founded by Stephanie Tilenius, former vice president of Commerce and Payments at Google, was a B2B digital health startup focused on the treatment of cardiometabolic conditions, such as diabetes and obesity. Its innovative digital... View Details
- 2025
- Working Paper
Bringing Science to Market: Knowledge Foundations, Inventor-Founders, and Performance
By: Justine Boudou and Maria Roche
In this paper, we examine how a startup’s knowledge foundations—embedded in its
core technology—influence its performance in the exit market. Using a dataset of 1,006
biomedicine startups founded between 2005 and 2015, we focus on two key factors: (1)
the degree of... View Details
- October 2023
- Article
Health System Perspective on Cost for Delivering a Decision Aid for Prostate Cancer Using Time-Driven Activity-Based Costing
By: David R. Ho, Robert S. Kaplan, Jonathan Bergman, David F. Penson, Benjamin Waterman, Kristin C. Williams, Jefersson Villatoro, Lorna Kwan and Christopher S. Saigal
Previsit decision aids (DAs) have been shown to improve decisional quality. But the cost to deploy a DA has not been previously estimated. We interviewed or observed relevant personnel at three institutions that had implemented DA programs for men with prostate cancer.... View Details
- September 2023
- Teaching Note
Roche: ESG and Access to Healthcare
By: George Serafeim
Teaching Note for HBS Case No. 123-075. In May 2022, Roche Group, one of the largest healthcare companies in the world, hosted its first ESG investor event focused exclusively on its efforts to impact access to healthcare. While Roche had recently set an ambitious goal... View Details
- September 2023
- Background Note
Amager Bakke: Municipal Waste to Energy
By: Willy Shih, Michael W. Toffel and Kelsey Carter
This background note describes the Amager Bakke waste-to-energy (WtE) plant in Copenhagen, which merges traditional waste incineration with a combined heat and power (CHP) plant and air pollution control (scrubbing) technology, and had plans to add carbon dioxide (CO2)... View Details
Keywords: Decarbonization; Innovation; Innovation Focused Strategy; Environmental Operations; Circular; Waste Heat Recovery; Waste Management; Carbon Regulation; Buildings and Facilities; Energy Generation; Environmental Sustainability; Pollution; Climate Change; Wastes and Waste Processing; Innovation Leadership; Innovation Strategy; Energy Industry; Denmark; Netherlands; Europe; European Union
- 2023
- Working Paper
Navigating the Jagged Technological Frontier: Field Experimental Evidence of the Effects of AI on Knowledge Worker Productivity and Quality
By: Fabrizio Dell'Acqua, Edward McFowland III, Ethan Mollick, Hila Lifshitz-Assaf, Katherine C. Kellogg, Saran Rajendran, Lisa Krayer, François Candelon and Karim R. Lakhani
The public release of Large Language Models (LLMs) has sparked tremendous interest in how humans will use Artificial Intelligence (AI) to accomplish a variety of tasks. In our study conducted with Boston Consulting Group, a global management consulting firm, we examine... View Details
- September 2023 (Revised January 2024)
- Case
RightHand Robotics: Choosing the First Market
By: Thomas R. Eisenmann and Stacy Straaberg
In early 2015, RightHand Robotics’s (RHR) leadership faced a set of decisions in commercializing the startup’s robotic picking solution. RHR’s central product was the RightPick integrated robotic picking system which featured a robotic arm, a three-fingered robotic... View Details