Publications
Publications
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- Faculty Publications (368)
- April 2022 (Revised August 2022)
- Case
Conflicts of Interest at Uptown Bank
By: Jonas Heese
In 2013, two employees debated whether to blow the whistle on their employer, Bell Bank, after completing an internal review that revealed undisclosed conflicts of interest. Bell Bank’s Asset Management business disproportionately invested clients’ money in Bell Bank’s... View Details
Keywords: Whistleblower; Whistleblowing; Mutual Funds; Conflicts Of Interest; Decision Making; Decisions; Judgments; Ethics; Moral Sensibility; Values and Beliefs; Finance; Financial Institutions; Banks and Banking; Financial Management; Investment; Investment Funds; Governance; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governance Compliance; Governance Controls; Policy; Law; Legal Liability; Social Psychology; Motivation and Incentives; Perception; Perspective; Trust; Financial Services Industry; North and Central America; United States
- April 2022
- Supplement
MicroStrategy: Accounting for Cryptocurrency (B)
By: Jonas Heese and Annelena Lobb
In early 2022, the technology firm MicroStrategy unveiled a series of letters with the SEC that questioned its accounting practices around its holdings of Bitcoin. Since 2020, the firm had shifted its strategy to include not just selling software but buying and holding... View Details
Keywords: Cryptocurrency; Bitcoin; Holding Structures; SEC; Accounting; Finance; Financial Strategy; Technology Industry
- Article
A Career Life-Cycle Perspective on Women's Health and Safety
By: Robert S. Kaplan, Chizoba L. Chukwura, Gregory H. Gorman, Vivian S. Lee, Chester B. Good, Kathleen L. Martin, Gregory A. Ator and Michael D. Parkinson
Women's health has demanded more attention from employers as women integrated into the workforce. Traditionally male-dominant fields and occupations require special attention to workplace design, physical standards for entry, employment practices, equipment, and health... View Details
- Other Article
Sustainable Strategies and Net-Zero Goals
By: Mark L. Frigo, Robert S. Kaplan and Karthik Ramanna
In a recent Harvard Business Review article, Kaplan and Ramanna describe a rigorous approach, the E-liability method, for companies’ ESG reporting, especially as it pertains to GHG emissions measurements. They argue that the current standards for measuring... View Details
- March 5, 2022
- Article
Hospital Capacity Shortages: An SEC-Backed Transparency “PULL” Will Open Beds Faster Than a “PUSH” by HHS
In the new normal of ongoing pandemics, hospital bed shortages will continue. Healthcare innovation expert and author of the upcoming book Innovating in Healthcare: Creating Breakthrough Services, Products, and Business Models (Wiley, 2023, 978-1119543008), HBS... View Details
- Article
Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach
By: Akash Chattopadhyay, Matthew R. Lyle and Charles C.Y. Wang
This study provides the first large-scale study of the performance of expected-return proxies (ERPs) internationally. Analyst-forecast-based ICCs are sparsely populated and not robustly associated with future returns. Earnings-model-forecast-based ICCs are... View Details
- February 18, 2022
- Article
Transparency as a Solution for COVID-19 Related Hospital Capacity Issues
By: Regina E. Herzlinger and Richard Boxer
In the initial phases of the COVID-19 pandemic, many U.S. hospitals could not provide an adequate supply of beds to meet demand. Solving the problem of hospital bed capacity is of great importance in the “new normal,” which requires recognizing that SARS-CoV-2 is but... View Details
Keywords: COVID; COVID-19 Pandemic; Health Care; Health Care Demand; Health Care Delivery; Health Care Industry; Health Care Operations; Health Care Policy; Transparency; Hospital; Hospital Management; Hospitals; Health Pandemics; Health Care and Treatment; Service Delivery; Operations; Performance Capacity; Policy; Health Industry
- January 2022
- Technical Note
BGIE Macro Data Repository
By: Alberto Cavallo
This technical note describes an up-to-date data repository containing balance of payment, exchange rate, and aggregate macroeconomic data in a standard format used by case studies written by members of the Business, Government & the International Economy (BGIE) group... View Details
Keywords: Macroeconomics
- January 2022 (Revised August 2022)
- Case
Geely SEA: New Electric Vehicle Platforms
By: Willy C. Shih and Shu Lin
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 battery electric vehicle (BEV). He had led... View Details
Keywords: Product Innovation; Product Architecture; Product Engineering; Platform Design; Platform Strategy; Information Infrastructure; Digital Platforms; Information Technology; Product Design; Product Development; Cost Management; Decision Making; Competitive Strategy; Industry Structures; Auto Industry; China; Sweden
- January 2022
- Article
Artificial Intelligence, Data-Driven Learning, and the Decentralized Structure of Platform Ecosystems
By: David R. Clough and Andy Wu
Gregory, Henfridsson, Kaganer, and Kyriakou (2020) highlight the important role of data and AI as strategic resources that platforms may use to enhance user value. However, their article overlooks a significant conceptual distinction: the installed base of... View Details
- 2022
- Article
Improving Efficiency and Reducing Costs of MRI-Guided Prostate Brachytherapy Using Time-Driven Activity-Based Costing
By: Nikhil G. Thaker, Rajat J. Kudchadker, James R. Incalcaterra, Tharakeswara K. Bathala, Robert S. Kaplan, Ankit Agarwal, Deborah A. Kuban, Benjamin D. Frank, Prajnan Das, Thomas W. Feeley and Steven J. Frank
Integrated quality improvement (QI) and cost reduction strategies can help increase value in cancer care. We applied standard QI and TDABC methods to improve workflow efficiency and reduce costs for MRI-guided prostate brachytherapy. We constructed process maps,... View Details
- Article
The Emergence of Mafia-like Business Systems in China
By: Meg Rithmire and Hao Chen
A large body of literature on state–business relations in China has examined the political role of capitalists and collusion between the state and the private sector. This paper contributes to that literature and understanding of the internal differentiation among... View Details
- November 2021
- Article
Corporate Strategy and the Theory of the Firm in the Digital Age
By: Markus Menz, Sven Kunisch, Julian Birkinshaw, David J. Collis, Nicolai J. Foss, Robert E. Hoskisson and John Prescott
The purpose of this article is to reinvigorate research in the intersection of corporate strategy and the theory of the firm in light of the rapid advancement of digital technologies. Using the theory of the firm as an interpretive lens, we focus our analysis on the... View Details
- 2023
- Working Paper
The International Price of Remote Work
By: Agostina Brinatti, Alberto Cavallo, Javier Cravino and Andres Drenik
We study how the price of remote work is determined in a globalized labor market using data from a large web-based job platform, where workers from around the world compete for remote jobs. Despite the global nature of the platform, we find that remote wages are higher... View Details
- October 2021 (Revised December 2021)
- Case
Customer-Centric Design with Artificial Intelligence: Commonwealth Bank
By: Karim R. Lakhani, Yael Grushka-Cockayne, Jin Hyun Paik and Steven Randazzo
As Commonwealth Bank (CommBank) CEO Matt Comyn delivered the full financial year results in August 2021 over videoconference, it took less than two minutes for him to make his first mention of the organization's Customer Engagement Engine (CEE), the AI-driven customer... View Details
- October 2021 (Revised November 2022)
- Case
The 2012 Spanish Labor Reform: Lifting All Boats, or Leveling Down?
By: Vincent Pons, Rafael Di Tella, Santiago Botella and Elena Corsi
Since 1978, Spain had struggled to control unemployment. The country’s labor law was protective of employees hired long-term and companies used temporary contracts as buffers. In 2012, amid economic recession and a 23.6% unemployment rate, a center-right government of... View Details
Keywords: COVID-19 Pandemic; Labor Market; Unemployment; Recession; Globalized Markets and Industries; Government Legislation; International Relations; Working Conditions; Employment; Labor Unions; Contracts; Social Issues; Public Opinion; Governing Rules, Regulations, and Reforms; Spain; European Union
- October 2021
- Case
Financial Reporting at Mattel
By: Aiyesha Dey, Trung Nguyen, Marshal Herrmann and Julia Kelley
In September 2020, Diana Ferguson was nearing her first Audit Committee meeting as the newly appointed Audit Committee chair of Mattel, Inc. Mattel was just recovering from an accounting scandal which had revealed the company’s poor internal controls and weak board... View Details
Keywords: Accounting; Accounting Audits; Financial Reporting; Financial Statements; Governance; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governance Compliance; Governance Controls; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Lawsuits and Litigation; Business and Shareholder Relations; Consumer Products Industry; Entertainment and Recreation Industry; Financial Services Industry; North and Central America; United States; California
- October 2021 (Revised October 2022)
- Case
The Opioid Settlement and Controversy Over CEO Pay at AmerisourceBergen
By: Suraj Srinivasan and Li-Kuan Ni
In 2020, AmerisourceBergen Corporation, a Fortune 50 company in the drug distribution industry, agreed to settle thousands of lawsuits filed nationwide against the company for its opioid distribution practices that critics alleged had contributed to the nationwide... View Details
Keywords: Opioids; Drug; Investors; Shareholder Activism; Investment Activism; Executive Compensation; Corporate Accountability; Corporate Governance; Governance Compliance; Governance Controls; Risk Management; Corporate Social Responsibility and Impact; Business and Shareholder Relations; Business and Stakeholder Relations; Legal Liability; Distribution Industry; Health Industry; Pharmaceutical Industry; United States; West Virginia; Tennessee; Ohio; Pennsylvania
- Article
The Harmonization of Lending Standards within Banks through Mandated Loan-Level Transparency
By: Jung Koo Kang, Maria Loumioti and Regina Wittenberg-Moerman
We explore whether the introduction of transparent reporting rules increases credit standard harmonization within a bank. We exploit the new loan-level reporting rules imposed on banks that borrow from the European Central Bank using repurchase agreements... View Details
- July 2021
- Teaching Note
The Carlyle Group: Carving Out Atotech
Teaching Note for HBS Case No. 321-153. On January 31, 2017, The Carlyle Group ("Carlyle") closed its $3.2 billion acquisition of Atotech, an international Specialty Chemicals and Equipment company. In Carlyle's Washington, DC headquarters, the US-based deal... View Details