Publications

November 2010 (Revised August 2011)
Case

Australian Vintage Ltd.

By: David F. Hawkins

Following International Financial Reporting Standards guidance company records a number of significant losses and a related deferred tax asset. View Details

Keywords: Accounting; International Accounting; Financial Statements; Financial Reporting; Taxation; Business or Company Management; Asset Management; Assets; Financial Management; Standards; Australia

February 2009 (Revised December 2009)
Case

eReading: Amazon's Kindle

By: Bharat N. Anand, Peter W. Olson Esq. and Mary Tripsas

In November 2007, Amazon introduced the Kindle, the first electronic reader with wireless functionality. The case describes the launch of the Kindle and provides information on representative players in the industry (or broader ecosystem) who are likely to be affected... View Details

Keywords: Books; Disruptive Innovation; Technological Innovation; Industry Structures; Standards; Distribution Channels; Competitive Strategy; Publishing Industry

November–December 2024
Article

Group Size and Its Impact on Diversity-Related Perceptions and Hiring Decisions in Homogeneous Groups

By: Aneesh Rai, Edward H. Chang, Erika Kirgios and Katherine L. Milkman

Why do some homogeneous groups face backlash for lacking diversity, whereas others escape censure? We show that a homogeneous group’s size changes how it is perceived and whether decision makers pursue greater diversity in its ranks. We theorize that people make... View Details

Keywords: Diversity; Perception; Decision Making; Groups and Teams; Selection and Staffing; Size

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September 2010 (Revised September 2011)
Case

Leasing Decision at Magnet Beauty Products, Inc.

By: Krishna G. Palepu and George Serafeim

A fast-growing retailer is facing two different leasing options for its stores. In choosing between the two options, management is considering the potential impact of the two options on the company's financial statements, in light of the proposed new accounting... View Details

Keywords: Financial Statements; Decision Choices and Conditions; Growth and Development Strategy; Standards; Leasing; Beauty and Cosmetics Industry; Retail Industry

April 2012
Article

The Changing Ecology of Teams: New Directions for Teams Research

By: Ruth Wageman, Heidi K. Gardner and Mark Mortensen

The nature of collaboration has been changing at an accelerating pace, particularly in the last decade. Much of the published work in teams research, however, is still focused on the archetypal team that has well-defined membership, purposes, leadership, and standards... View Details

Keywords: Groups and Teams; Research; Change Management; Leadership; Standards; Performance Effectiveness; Theory; Civil Society or Community

Find at Harvard

October 2002 (Revised February 2006)
Case

Codex Alimentarius and Food Labeling

By: Ray A. Goldberg and Hal Hogan

Codex Alimentarius is a set of international food standards devised by the Codex Commission, a body within the United Nations jointly sponsored by the FAO and WHO. The purpose of the standards is to harmonize global trade in food products and agricultural commodities,... View Details

Keywords: Standards; Trade; Agreements and Arrangements; Food; Agribusiness; Governing Rules, Regulations, and Reforms; Globalization; Health; Food and Beverage Industry; Agriculture and Agribusiness Industry

September 2009 (Revised December 2009)
Supplement

Genzyme Center (B)

By: Michael W. Toffel and Aldo Sesia

Genzyme Corporation is in the midst of planning its new corporate headquarters, which incorporates many innovative green building features. After learning that the building as planned would likely earn a LEED Silver rating, an intermediate score in the LEED green... View Details

Keywords: Environmental Sustainability; Corporate Social Responsibility and Impact; Standards; Cost vs Benefits; Biotechnology Industry; Construction Industry; Real Estate Industry; Green Technology Industry

Web

Year in Review | Annual Report 2024

residence halls. During START, MBA students bond both with their section and their class as a whole. Previous Next Incoming Students Students Acceptance Rate MBA Class of 2025 941 14% Incoming Doctoral Students 22 4% More Key Enrollment View Details

03 Dec 2018
Research & Ideas

How Companies Can Increase Market Rewards for Sustainability Efforts

flavijus For the first time, a link has been drawn between public sentiment about a company’s sustainability practices and how that company is valued in the market. The results are important both for investors searching for under-valued, socially responsible companies,... View Details

Keywords: by Rachel Layne

22 Feb 2000
Research & Ideas

Social Capital Markets: Creating Value in the Nonprofit World

will be looking at how investors in the Social Capital Markets understand valuation without clear-cut metrics by which they can assess their ROI. "In other words, how do you know you have achieved what it is you said you wanted... View Details

Keywords: by Anne Kavanagh

06 May 2019
Research & Ideas

Consumers Blame Business for Global Health Problems. Can Business Become the Solution?

goals, strategies, operational plans, and metrics to evaluate the effectiveness of a culture of health effort. Coordination of the effort at the top can include chief human resources executives, chief medical officers, chief... View Details

Keywords: by Danielle Kost; Health

01 Dec 2022
News

Program Catalyzes New Streams of Research

planned to disclose DEI metrics to the public. And yet, a 2021 Deloitte report, The equity imperative: The need for business to take bold action now, states: “Despite agreeing that change is needed, many leaders have come to realize how... View Details

Keywords: Jennifer Gillespie

2021
Working Paper

Accounting for Product Impact in the Airlines Industry

By: George Serafeim and Katie Trinh

We apply the product impact measurement framework of the Impact-Weighted Accounts Initiative (IWAI) in two competitor companies within the airlines industry. We design a monetization methodology that allows us to calculate monetary impact estimates of fare... View Details

SSRN

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13 Feb 2013
Research & Ideas

5 Weight Loss Tips From Behavioral Economists

Business scholars increasingly hinge their hypotheses on sociological and psychological studies, seeking a true handle on what motivates executives, employees, consumers, and policymakers. For instance, the following studies suggest several simple weight-loss tips. TIP... View Details

Keywords: by Carmen Nobel

Forthcoming
Article

Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets

By: Khrystyna Bochkay, Jeffrey Hales and George Serafeim

In this paper, we examine how the development of voluntary sustainability standards has affected the nature of information covered in conference calls. Using industry-specific dictionaries of sustainability terms contained in the disclosure standards developed by the... View Details

Keywords: Voluntary Disclosure; Accounting Standards; Sustainability Reporting; Sustainability Standards; ESG; ESG Disclosure; Accounting; Corporate Disclosure; Environmental Sustainability; Corporate Social Responsibility and Impact; Standards; United States

SSRN

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January 2014
Teaching Note

Evaluating Microsavings Programs: Green Bank of the Philippines (A), (B) and (C)

By: Nava Ashraf and Kristin Johnson

Keywords: Saving; Innovation and Invention; Measurement and Metrics; Product Design; Success; Performance Evaluation; Philippines

February 2014
Supplement

Evaluating Microsavings Programs: Green Bank of the Philippines (C)

By: Nava Ashraf, Dean Karlan, Wesley Yin and Marc Shotland

Keywords: Saving; Innovation and Invention; Measurement and Metrics; Product Design; Success; Performance Evaluation; Banking Industry; Philippines

February 2014
Supplement

Evaluating Microsavings Programs: Green Bank of the Philippines (B)

By: Nava Ashraf, Dean Karlan, Wesley Yin and Marc Shotland

Keywords: Microfinance; Saving; Innovation and Invention; Measurement and Metrics; Product Design; Success; Performance Evaluation; Banking Industry; Philippines

2013
Working Paper

Network Effects in Countries' Adoption of IFRS

By: Karthik Ramanna and Ewa Sletten

If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over local standards in the... View Details

Keywords: Financial Reporting; International Accounting; Network Effects; Standards; Adoption; Value