Publications

11 Sep 2012
News

Harvard conducts case study on Farhan's Excel Entertainment

01 Feb 2012
News

Harvard Business School Professor Discusses Importance of ISO Standards

Reconsidering the Urban Disadvantaged

Villa Victoria examines how of a group of low-income Puerto Rican migrants with little formal education living in a Boston enclave resisted the efforts of the city to relocate them in the name of "urban renewal." After a successful grassroots movement, the... View Details

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

December 1999 (Revised January 2003)
Case

Standard International Inc. (A)

By: David F. Hawkins

The company top management must make a series of accounting decisions that will determine the company's quarterly income. A rewritten version of an earlier case. View Details

Keywords: Financial Reporting; Financial Statements; Inflation and Deflation; International Finance; Research and Development; Accounting Industry

08 Jul 2022
News

How to Conduct a Great Performance Review.

November 2004
Case

ClozeX Medical (A): The New Standard of Wound Closure

By: William A. Sahlman and Ryland Matthew Willis

Describes a set of decisions confronting the founder of a company with a revolutionary new wound-closure product. He must decide how to finance and exploit his venture. View Details

Keywords: Business or Company Management; Corporate Entrepreneurship; Product Launch; Medical Specialties; Corporate Finance; Medical Devices and Supplies Industry

13 Jul 2010
News

Setting an Industry Standard

Keywords: beer; brewaries; Beverage and Tobacco Product Manufacturing; Manufacturing; Food and Beverage Stores; Retail Trade

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

Keywords: Transparency; External And Internal Reporting; Credit Term Harmonization; Regulatory Scrutiny; Banks and Banking; Credit; Financial Reporting; Governing Rules, Regulations, and Reforms; Learning

Article

Automatic Ethics: Implicit Assumptions and Ethical Managerial Conduct

By: Scott J. Reynolds, Keith Leavitt and K. A. DeCelles

We empirically examine the reflexive or automatic aspects of moral decision making. To begin, we develop and validate a measure of an individual’s implicit assumption regarding the inherent morality of business. Then, using an in-basket exercise, we demonstrate that an... View Details

Keywords: Moral Sensibility; Decision Choices and Conditions

April 14, 2000
Article

New Standard Proposed: Retirement of Long Lived Asset Obligations

By: David F. Hawkins

Keywords: Assets

September 1997
Article

Five New Exposure Drafts of International Accounting Standards Released

By: David F. Hawkins

2019
Working Paper

Golden Opportunity? Voluntary Sustainability Standards for Artisanal and Small-scale Gold Mining and the United Nations Sustainable Development Goals

By: Kristin Sippl

While much is known about voluntary sustainability standards' contributions to certain issues in certain sectors, less is known about their contributions to the realization of the United Nations Sustainable Development Goals (SDGs). This paper helps balance the... View Details

Keywords: Sustainability Standards; Gold; Certification; Eco-labeling; International Law; Extractive Industries; Fair Trade; United Nations; Sustainable Development; Environmental Sustainability; Standards; Adoption; Governance; Global Range; Luxury; Mining Industry

2016
Report

Review of Competitiveness Frameworks: An Analysis Conducted for the Irish National Competitiveness Council

By: Christian H.M. Ketels

The report reviews recent research on competitiveness as well as the use of competitiveness frameworks applied in leading international competitiveness rankings and in national competitiveness assessments. The report includes four main parts: The initial chapter... View Details

Keywords: Competitiveness; Competition; Analysis

February 2004 (Revised March 2006)
Case

Pratt & Whitney: Engineering Standard Work

By: H. Kent Bowen and Courtney Purrington

As the engineering of state-of-the-art jet engines becomes more and more complex, Pratt & Whitney leaders face major competitive problems. Product development projects are not meeting the cost, quality, and lead-time targets. The leadership develops a design,... View Details

Keywords: Design; Engineering; Cost; Knowledge Management; Time Management; Product Launch; Standards; Product Development; Problems and Challenges; Quality; Creativity; Competitive Strategy; Manufacturing Industry

March 2011 (Revised March 2014)
Case

The IASB at a Crossroads: The Future of International Financial Reporting Standards (A)

By: Karthik Ramanna, Karol Misztal and Daniela Beyersdorfer

What are the major challenges to the continued growth of IFRS worldwide? Should countries be encouraged to pursue "full adoption" of IFRS or should each country determine its own IFRS "convergence" strategy? Given the limitations of governance and... View Details

Keywords: International Accounting; Emerging Markets; Financial Reporting; Global Strategy; Fair Value Accounting; Corporate Governance; Standards; Adoption; Growth and Development Strategy

July 2003 (Revised February 2004)
Background Note

M&A Legal Context: Standards Related to the Sale or Purchase of a Company

By: Carliss Y. Baldwin, Constance E. Bagley and James Quinn

Introduces students to the legal standards affecting officers and directors when selling or purchasing a company. Provides a practical understanding of the Revlon Standard, the Securities and Exchange Act of 1934, Rule 10b-5, and the legal criteria for a cause of... View Details

Keywords: Laws and Statutes; Law Enforcement; Government Legislation; Acquisition; Business Exit or Shutdown; Corporate Governance; Going Public; Courts and Trials

16 Apr 2013
Working Paper Summaries

The Auditing Oligopoly and Lobbying on Accounting Standards

Keywords: by Abigail M. Allen, Karthik Ramanna & Sugata Roychowdhury; Accounting; Banking

December 1982 (Revised April 1998)
Case

U.K. and the Gold Standard in 1925, The

Describes the issues and priorities involved in countries' use of the gold standard as the basis for managing their money supply. The setting of the United Kingdom in 1925 permits a real-world exploration of the important tradeoffs in "going back on gold" versus moving... View Details

Keywords: Money; Currency Exchange Rate; Standards; Cost vs Benefits; United Kingdom