Scrutiny - Publications - Faculty & Research - Harvard Business School

Filter Results: (209)

Filter Results: (209)

Show Results For

← Page 4 of 209 Results →

2015
Working Paper

Auditor Lobbying on Accounting Standards

By: Abigail Allen, Karthik Ramanna and Sugata Roychowdhury

We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973–2006). We examine the influence of auditors' lobbying incentives arising from three basic factors: managing expected... View Details

Keywords: Auditors; FASB; GAAP; Lobbying; Fair Value Accounting; Accounting Audits

March 2009
Case

Baosteel Group: Governance with Chinese Characteristics

By: Lynn S. Paine and G.A. Donovan

The new outsider-dominated board of directors of China's state-owned Baosteel Group must decide whether to modify the Group's structure. With the completion of a pending acquisition, the Group will control four publicly listed steel-producing subsidiaries, and board... View Details

Keywords: Business Subsidiaries; Corporate Governance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; State Ownership; China

April 2023
Case

Elliott Management: Capital Allocation in Biopharma

By: Amitabh Chandra, Paul Clancy and Lauren Gunasti

The case explores the intersection of capital allocation and shareholder activism in the biopharmaceutical industry. As many biopharma companies face looming patent expirations for key medicines, the case asks the question of whether investing in R&D and M&A is an... View Details

Keywords: Finance; Strategy; Capital Allocation; Biopharmaceutical Industry; Shareholder Activism; Investment Activism; Resource Allocation; Research and Development; Business and Shareholder Relations; Corporate Strategy; Pharmaceutical Industry

May 2014
Case

Goldman Sachs: Anchoring Standards After the Financial Crisis

By: Rajiv Lal and Lisa Mazzanti

Goldman Sachs, a longtime venerable financial institution headquartered in New York City, had a partnership culture that was known to value its clients. But when the financial crisis hit in 2008 and Goldman Sachs emerged relatively unscathed, its public image took a... View Details

Keywords: Brand Management; Public Image; Corporate Accountability; Reputation; Standards; Financial Crisis; Brands and Branding; Banking Industry; Financial Services Industry

May 2011 (Revised December 2011)
Case

Stuyvesant Town - Peter Cooper Village: America's Largest Foreclosure

By: Arthur I Segel, Gregory S. Feldman, James T. Liu and Elizabeth C. Williamson

In July 2010, William Ackman, the founder of Pershing Square, is considering a potential new opportunity: the acquisition of the distressed Stuyvesant Town and Peter Cooper Village ("ST /PCV") complex. The property had recently been abandoned by its owners and had come... View Details

Keywords: Property; Risk Management; Opportunities; Valuation; Insolvency and Bankruptcy; Investment; Outcome or Result; Acquisition; North and Central America

2025
Working Paper

Greenlighting Innovative Projects: How Evaluation Format Shapes the Perceived Feasibility of Early-Stage Ideas

By: Jacqueline N. Lane, Simon Friis, Tianxi Cai, Michael Menietti, Griffin Weber and Eva C. Guinan

The evaluation of innovative early-stage projects is essential for allocating limited resources. We investigate how the evaluation format affects the identification of feasibility issues through a field experiment at a leading research university. Experts were... View Details

Keywords: Innovation Evaluation; Evaluation Criteria; Feasibility Assessment; Attention Allocation; Cognitive Mechanisms; Field Experiment; Research; Performance Evaluation; Innovation and Invention; Prejudice and Bias

August 2012 (Revised September 2012)
Case

JP Morgan Chase & the CIO Losses

By: Clayton Rose

On July 13, 2012, JP Morgan Chase & Co. announced a larger than expected loss for the quarter, $4.4 billion, from positions held in the Chief Investment Office (CIO), raising the total losses to $5.9 billion. Since the substantial risks in the CIO had first been... View Details

Keywords: Banking; Governance; Finance; Risk Management; Corporate Governance; Business Earnings; Accounting; Banking Industry; Financial Services Industry; United States

December 2019 (Revised September 2020)
Case

Facebook Faces the Regulators

By: Debora L. Spar

In the fall of 2019, Facebook and its CEO Mark Zuckerberg are facing increased scrutiny on multiple fronts. Regulators from around the globe are threatening the company with punitive measures. Users are organizing against it. But there is little consensus around what,... View Details

Keywords: Facebook; Regulation; Media; Internet and the Web; Governance; Governing Rules, Regulations, and Reforms; Business and Government Relations; Social Media; Europe

May 2, 2023
Editorial

Onboarding NextGens

By: Christina R. Wing and Rohit K. Gera

The process of onboarding the next generation into a family business can be both fulfilling and challenging. In many cases, the NextGen feel that they have been a part of the family business for their entire lives, and taking their place within the company feels... View Details

Keywords: Family Business; Family and Family Relationships; Employees

Register to Read

11 Dec 2013
HBS Seminar

John Deighton, Harvard Business School

Research Summary

The Role of Suggested Pricing in Retail

Does a $100 shirt seem more valuable when its price tag shows a 50 discount off an original price of $200? Pricing information in retail settings often has three components: an original price, a percent discount, and the final price. Little empirical evidence exists... View Details

January 2025 (Revised April 2025)
Case

Food for Thought: Exiting Russia? (A)

By: Clayton S. Rose, Hugo Etchegoyhen and Lena Duchene

In September 2022, the French food companies Bonduelle and Danone each grappled with the difficult decision of whether to exit Russia following its invasion of Ukraine in February. Both companies were deeply embedded in Russia’s agricultural supply chains and local... View Details

Keywords: Business Exit or Shutdown; Ethics; Market Entry and Exit; Public Opinion; War; Food and Beverage Industry; Europe; France; Russia

January 31, 2022
Article

Who Pays Tolls at Work and Who Cruises on an Open Highway?

By: Siri Chilazi, D. Kolb, Kathleen L. McGinn and Jessica L. Porter

As organizations continue to navigate a changed world amidst the Covid-19 pandemic and the reverberations of the Black Lives Matter movement, many of the issues that affect underrepresented groups in organizations, including women of all different races and... View Details

Keywords: Organizational Change and Adaptation; Opportunities; Equality and Inequality; Social Issues

Register to Read

February 1991
Case

Burlington Northern: The ARES Decision (A)

By: Julie H. Hertenstein and Robert S. Kaplan

Burlington Northern's decision whether to invest in ARES, an automated train control system, is a ($350 million) strategic investment in information technology. Although set in a service industry (railroad) the issues around this decision arise in many organizations... View Details

Keywords: Investment; Rail Transportation; Information Technology; Competitive Strategy; Performance Evaluation; Performance Effectiveness; Cost vs Benefits; Technology Adoption; Technological Innovation; Customers; Quality; Rail Industry

February 2014
Teaching Note

Olympus (A)

By: Jay W. Lorsch and Suraj Srinivasan

As 2012 approached the woes of the financial crisis seemed to be fading, companies were resuming business as usual and some of the scrutiny on corporate governance practices began to recede as well. That is until another major financial scandal emerged in Japan in the... View Details

Keywords: Accounting; Corporate Governance; Corporate Accountability; Electronics Industry; Japan

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

Keywords: Corporate Strategy; Growth and Development Strategy; Demand and Consumers; Health Care and Treatment; Product Marketing; Risk and Uncertainty; Technological Innovation; Health Industry; Technology Industry; United States; California; San Francisco

18 Jun 2009
Working Paper Summaries

Elections and Discretionary Accruals: Evidence from 2004

Keywords: by Karthik Ramanna & Sugata Roychowdhury

31 Jan 2022
News

Who Pays Tolls at Work, and Who Cruises on an Open Highway?

December 2015 (Revised January 2016)
Case

Woolf Farming and the California Water Crisis

By: Forest Reinhardt, David Bell, Natalie Kindred, Mary Shelman and Laura Winig

This case highlights the tough choices, competing interests, and decision-making mechanisms involved in California's management of its severe drought, entering its fifth year in 2015. Stuart Woolf, CEO of Woolf Farming, a grower and processor of almonds, tomatoes, and... View Details

Keywords: Plant-Based Agribusiness; Natural Disasters; Climate Change; Resource Allocation; Environmental Sustainability; Government and Politics; Economics; Weather; Agriculture and Agribusiness Industry; California

28 May 2014
Working Paper Summaries

Leveraging Market Power Through Tying and Bundling: Does Google Behave Anti-Competitively?

Keywords: by Benjamin Edelman

←
4
5
…
10
11
→