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  • All HBS Web  (13,384)
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  • August 2010 (Revised March 2012)
  • Supplement

The Dow Acquisition of Rohm and Haas (B)

By: Jay W. Lorsch and Melissa Barton
The Dow Board made a bid for Rohm and Haas Company in order to transition its portfolio away from commodity chemicals towards specialty chemicals. View Details
Keywords: Mergers and Acquisitions; Investment Portfolio; Governing and Advisory Boards; Chemical Industry
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Lorsch, Jay W., and Melissa Barton. "The Dow Acquisition of Rohm and Haas (B)." Harvard Business School Supplement 411-002, August 2010. (Revised March 2012.)
  • August 2008
  • Background Note

Divisive Reorganizations

By: Henry B. Reiling and Kevin Wall
The note (1) describes "spin-offs" and "split-offs," (2) summarizes the requirements to qualify for tax postponement, and (3) identifies the public policy considerations justifying this favorable treatment. View Details
Keywords: Business Units; Restructuring; Policy; Taxation
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Reiling, Henry B., and Kevin Wall. "Divisive Reorganizations." Harvard Business School Background Note 209-042, August 2008.
  • 2009
  • Chapter

Becoming the Lamp Bearer: The Emerging Roles of the Chief Risk Officer

By: Anette Mikes
Enterprise risk management, under the leadership of chief risk officers (CROs), has the promise to bring enterprise-wide risks, which threaten the achievement of the firm's strategic objectives, into the open and under control. Its organizational significance is... View Details
Keywords: Governance Controls; Managerial Roles; Risk Management; Business Processes; Risk and Uncertainty
Citation
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Mikes, Anette. "Becoming the Lamp Bearer: The Emerging Roles of the Chief Risk Officer." Chap. 5 in Enterprise Risk Management: Today's Leading Research and Best Practices for Tomorrow's Executives, edited by John Fraser and Betty Simkins. John Wiley & Sons, 2009.
  • November 2004 (Revised July 2005)
  • Case

Messier's Reign at Vivendi Universal

By: Rakesh Khurana, Vincent Dessain and Daniela Beyersdorfer
Focuses on a crisis in the board at Vivendi. Highlights the difficulties that arise when dramatic pressure from outside the boardroom affects boardroom dynamics. In this case, there are two events. The first is an unexpectedly large financial loss and a pending cash... View Details
Keywords: Corporate Governance; Crisis Management; History; Cash Flow; Acquisition; Performance; Telecommunications Industry; Media and Broadcasting Industry
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Khurana, Rakesh, Vincent Dessain, and Daniela Beyersdorfer. "Messier's Reign at Vivendi Universal." Harvard Business School Case 405-063, November 2004. (Revised July 2005.)
  • August 2008
  • Article

The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting

By: Karthik Ramanna
I study the evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the FASB issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting. The result is... View Details
Keywords: Accounting; Fair Values; Politics; Standard Setting; Fair Value Accounting; Goodwill Accounting; Government Legislation; Agency Theory
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Ramanna, Karthik. "The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting." Journal of Accounting & Economics 45, nos. 2-3 (August 2008): 253–281. (Winner of the Elsevier JAE 2008 Best Paper Prize. Winner of the American Accounting Association FARS Best Dissertation Award. Presented at the 2006 Journal of Accounting & Economics Conference.)
  • June 2000 (Revised June 2000)
  • Case

Economic Reform in the Czech Republic: Velvet Revolution or Velvet Blanket?

By: Bruce R. Scott and Thomas S. Mondschean
Describes the economic reforms from 1990 to 1998, their success, the subsequent 1997 crisis, and the fall of the Klaus government. View Details
Keywords: History; Sovereign Finance; Development Economics; Privatization; Policy; Government and Politics; Economics; Czech Republic
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Scott, Bruce R., and Thomas S. Mondschean. "Economic Reform in the Czech Republic: Velvet Revolution or Velvet Blanket?" Harvard Business School Case 700-100, June 2000. (Revised June 2000.)
  • 01 Feb 2002
  • News

Web Exclusive: Behind the Scenes with Karen Tumulty

As Time magazine's national political correspondent, Karen Tumulty counts among her confidants some of the country's most powerful and influential people. But that doesn't mean she's forgotten her days at the San Antonio Light, where she started her career in... View Details
Keywords: News, Library, Internet, and Other Services; Information
  • Profile

Andrew Kletzing

to serve my country again. Not in the military, but by using my business experience and knowledge. I love politics and would like a public service or government role. Perhaps even in elected office. One of the great things about HBS is... View Details
  • Fast Answer

Student Proposed Fellowship Program - Resources for selecting your organization

institutions, government institutions, labor unions, etc. Add other relevant criteria, e.g. geography.  Orbis - Profiles of international public and private companies and foundations.  From the main page, select the... View Details
  • Web

Student Clubs | MBA

Club Government & Public Policy Club Greater China Club H HBS Show Health & Wellness Club Health Care Club Heard on the Street Hospitality & Travel Club I Impact Investing Club Infrastructure Club Investment Club Islamic Society Israel... View Details
  • 07 Oct 2021
  • News

Bringing Light to the Fight

Zealand government instituted free breast cancer screenings for women ages 50 to 64, later extended to 45 to 69. The foundation is currently working to extend those screenings to women up to the age of 74. Data shows that access to these... View Details
  • 01 Dec 2000
  • News

A Trusty Board

just the right balance," she says. "Members of the board are very involved in policy, and they have a breadth of experience and wisdom that is so valuable when governing an institution of this size." Concludes Winshel, "While they don't... View Details
Keywords: Museums, Historical Sites, and Similar Institutions; Arts, Entertainment
  • 30 Mar 2015
  • News

Raising the bar to provide quality education

With some other people in the financial sector we started a charity called ARK—Absolute Return for Kids—and one of the things we did was start a network of academy schools, which were government schools that were intended to serve... View Details
  • 01 Mar 2004
  • News

The New Global Business Manager

power comes a huge responsibility to act as global citizens who make a contribution. The great challenge for multinational corporations in the next decade will be to establish the confidence of society at large, governments in particular,... View Details
Keywords: Management
  • 17 Aug 2020
  • Working Paper Summaries

Of Learning and Forgetting: Centrism, Populism, and the Legitimacy Crisis of Globalization

Keywords: by Rawi Abdelal
  • January 1982 (Revised February 1984)
  • Case

Tax Cut of 1964, The

Examines the intellectual, political and economic underpinnings of the landmark tax legislation begun by John F. Kennedy and carried through Congress by his successor Lyndon B. Johnson. View Details
Keywords: Government Legislation; Taxation; Public Administration Industry; United States
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Rukstad, Michael G. "Tax Cut of 1964, The." Harvard Business School Case 382-078, January 1982. (Revised February 1984.)
  • 2017
  • Working Paper

The Financial Regulatory Reform Agenda in 2017

By: Robin Greenwood, Samuel G. Hanson, Jeremy C. Stein and Adi Sunderam
We take stock of the post-crisis financial regulatory reform agenda. We highlight and summarize areas of clear progress, where post-crisis reforms should either be maintained or built upon. We then identify several areas where the new regulations could be streamlined... View Details
Keywords: Finance; Governing Rules, Regulations, and Reforms; United States
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Greenwood, Robin, Samuel G. Hanson, Jeremy C. Stein, and Adi Sunderam. "The Financial Regulatory Reform Agenda in 2017." Working Paper, February 2017.
  • March 2, 2010
  • Article

The Easy Recipe for Financial Reform

By: Robert C. Pozen
Keywords: Finance; Governing Rules, Regulations, and Reforms
Citation
Related
Pozen, Robert C. "The Easy Recipe for Financial Reform." Daily Beast (March 2, 2010).
  • Book Review

Review of Power Loss: The Origins of Deregulation and Restructuring in the American Electric Utility System, by Richard F. Hirsh

By: Willis Emmons
Keywords: Governing Rules, Regulations, and Reforms; Energy; Energy Industry; Utilities Industry
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Emmons, Willis. "Review of Power Loss: The Origins of Deregulation and Restructuring in the American Electric Utility System, by Richard F. Hirsh." Journal of Economic Literature 39, no. 3 (September 2001): 941–943.
  • 14 May 2013
  • First Look

First Look: May 14

and society at large. To do that, it has to increase shareholder value while at the same time improving the firm's performance on environmental, social, and governance (ESG) dimensions. This article outlines a process that can be used to... View Details
Keywords: Sean Silverthorne
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