Publications

11 Aug 2009
First Look

First Look: August 11, 2009

profit from their private information relating to a specific financial reporting element, goodwill impairments, prior to its incorporation by the equity market or recognition by the firm's accounting system. Download the paper:... View Details

Keywords: Martha Lagace

June 1987 (Revised August 1988)
Case

American Bank

By: Robert S. Kaplan

American Bank is developing a new system to compute product costs. The deregulated, more competitive environment for commercial banks has created both problems and opportunities for banking operations. In order to price existing products and assess the desirability of... View Details

Keywords: System; Consolidation; Commercial Banking; SWOT Analysis; Fair Value Accounting; Cost Management; Price; Banking Industry; North and Central America; United States

November 2012 (Revised August 2013)
Case

A Politician in a Leather Suit and the Paradox of Japanese Capitalism

By: Karthik Ramanna and Matthew Shaffer

Two lost decades later, capitalism in Japan embodies peculiar contradictions—preserving wealth and social stability in the face of declining economic power. Scant transparency in Japanese corporate practices plays an important role in this phenomenon. Sometimes... View Details

Keywords: Crime and Corruption; Economic Systems; Economic Slowdown and Stagnation; Fairness; Values and Beliefs; Corporate Accountability; Corporate Governance; Civil Society or Community; Japan; Tokyo

18 Dec 2018
First Look

New Research and Ideas, December 18, 2018

Case 119-030 Fair Value Accounting at Berkshire Hathaway Inc. In May 2018, Berkshire Hathaway announced an unprecedented loss of more than $1 billion for the first quarter of 2018. Warren Buffett blamed this loss on the new accounting... View Details

Keywords: Dina Gerdeman

08 Jul 2002
What Do You Think?

Have We Carried the Concept of Alignment Too Far?

should have insured and enforced fairness and honest reporting." Many questions were raised about the level and form of compensation afforded U.S. business leaders today. Allen Roberts comments, "In sustainable, successful... View Details

Keywords: by James Heskett

01 Mar 2004
News

David Horgan: Iraqi Briefing, 21st November, 2003

now. Only Iraqis can secure their country. Give a date for Coalition withdrawal. Any date, even distant, would calm sensitivities. Hold immediate free and fair elections - open to all comers, including former government and Islamists.... View Details

Keywords: Executive, Legislative, and Other General Government Support; Government

April 2021 (Revised April 2021)
Case

Project Restart: Deciding the Future of English Football

By: Nour Kteily and Deepak Malhotra

In March 2020, the English Premier League football (soccer) season was suspended partway through due to the COVID-19 pandemic. Two months later the season remained in limbo, with a looming deadline to decide whether to attempt to complete the season or curtail it—and... View Details

Keywords: COVID-19 Pandemic; Sports; Health Pandemics; Decision Making; Fairness; Values and Beliefs; Business and Stakeholder Relations; Motivation and Incentives; Outcome or Result; Perception; Negotiation; Sports Industry; United Kingdom

October 1991 (Revised October 2004)
Case

Hilton Manufacturing Company

By: William J. Bruns Jr.

A professional manager is hired by a small manufacturing company after the president discovers he made poor decisions. One product appears to be unprofitable, whereas the product sold in highest volume is under competitive price pressure. A crude cost accounting system... View Details

Keywords: Cost Accounting; Asset Pricing; Problems and Challenges; Risk and Uncertainty; Decisions; Governance Controls; Performance Effectiveness; Business Strategy; Two-Sided Platforms; Fair Value Accounting; Manufacturing Industry

08 Dec 2003
Research & Ideas

Why Europe Lags in Pharmaceuticals and Biotech

do not have access to the drugs or drug makers do not receive a fair reimbursement, panelists said. Lessons Of A Lemon-aid Stand But differences are as much cultural as regulatory. Cultural differences favor entrepreneurship and... View Details

Keywords: by Sean Silverthorne; Biotechnology; Health; Pharmaceutical; Technology

18 Aug 2014
News

Closing the Education Gap

Anne Dias Griffin (MBA 1997) “Everyone deserves a fair start regardless of their zip code,” says Anne Dias Griffin (MBA 1997). Reforming that start is what motivates her. “The effects of income disparity start early in our society, and... View Details

Keywords: Jill Radsken

Web

Staff Directory | Baker Library

Curriculum & Research Services Kate Fair Associate HBS Archivist Special Collections & Archives Kathryn FitzGerald Manager, Strategic Research Services Curriculum & Learning Services Kathryn has been at Baker Library since 2013, after... View Details

29 Jul 2013
News

Opening New Markets for Black South African Winemakers

notable recent addition is the House of Mandela portfolio of wines, produced by the family of Nelson Mandela. The Mandelas and Cuffes both recognized South Africa's burgeoning fair trade wine movement, which promotes equitable trade and... View Details

Keywords: wine; wine making; wine importing; Food Manufacturing; Manufacturing; Food and Beverage Stores; Retail Trade

September 2017 (Revised November 2017)
Case

John Rogers and Ariel Investments

By: Steven Rogers and Greg White

The strong, public advocacy of a highly successful African American CEO has the potential to negatively impact his company. The CEO is deciding if he should listen to the advice of others who are urging him to “tone it down”. View Details

Keywords: Advocacy; Diversity; Investment Management; Affirmative Action; Disruption; Cost vs Benefits; Corporate Entrepreneurship; Fairness; Moral Sensibility; Values and Beliefs; Corporate Accountability; Leading Change; Corporate Social Responsibility and Impact; Problems and Challenges; Financial Services Industry; Chicago