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  • All HBS Web  (4,872)
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  • All HBS Web  (4,872)
    • People  (10)
    • News  (1,185)
    • Research  (3,019)
    • Events  (33)
    • Multimedia  (20)
  • Faculty Publications  (1,447)
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  • Forthcoming
  • Article

Variable Leases Under ASC 842: Evidence on Properties and Consequences

By: Jonas Heese, Albert Shin and Charles C.Y. Wang
The new lease standard (ASC 842) allows firms to keep variable leases off-balance-sheet, in part based on the assumption that future expenses are difficult to estimate reliably. We show that variable-lease expenses are both prevalent and substantial, exhibiting... View Details
Keywords: Financial Accounting; Financial Analysis; Accounting; Leasing; Financial Strategy
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Heese, Jonas, Albert Shin, and Charles C.Y. Wang. "Variable Leases Under ASC 842: Evidence on Properties and Consequences." Review of Accounting Studies (forthcoming). (Pre-published online June 26, 2025.)
  • Article

Managing Proprietary and Shared Platforms

By: Thomas R. Eisenmann
In a platform-mediated network, users rely on a common platform, provided by one or more intermediaries, that encompasses infrastructure and rules required by users to transact with each other. A fundamental design decision for firms that aspire to develop... View Details
Keywords: Governance Controls; Digital Platforms; Infrastructure; Competition; Cooperation; Information Infrastructure
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Eisenmann, Thomas R. "Managing Proprietary and Shared Platforms." California Management Review 50, no. 4 (Summer 2008).
  • 1992
  • Working Paper

Employment versus Sub-Contracting: The Real Trade-Offs

By: Amar Bhide and Howard Stevenson
By many accounts, sub-contracting is in the vogue while traditional employment relationships are on the outs. Ten years ago free-lancers, independent subcontractors and the like accounted for about 10 percent of the labor force; today they constitute 25 percent. Of the... View Details
Keywords: Sub-contracting; Freelancers; Employment; Organizations; Theory
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Bhide, Amar, and Howard Stevenson. "Employment versus Sub-Contracting: The Real Trade-Offs." Harvard Business School Working Paper, No. 88-046, March 1987. (Revised March 1992.)
  • 09 Apr 2007
  • Research & Ideas

Industry Self-Regulation: What’s Working (and What’s Not)?

"Self-regulation" increasingly rings like a mantra in business. Just think of topics in the news over the past couple of months, such as the Italian fashion industry's move toward self-regulation to discourage the hiring of dangerously... View Details
Keywords: by Martha Lagace
  • 06 Oct 2003
  • Research & Ideas

The Problem with Hedge Funds

While investors are still learning what happened to them in the 1990s and are trying to get their money back, they find themselves facing a new set of dangers—in some cases from the same people who victimized them before. And while it's... View Details
Keywords: by D. Quinn Mills

    Products to Platforms: Making the Leap

    Following the path of companies such as Apple and Amazon, more and more firms are trying to become not just product purveyors but also platform providers, facilitating direct connections between customers and other groups. Although launching a platform can... View Details
    • September 1992 (Revised March 1993)
    • Case

    Empresas ICA and the Mexican Road Privatization Program

    By: Willis M. Emmons III and Monica Brand
    Mexico's largest construction company, Empresas ICA, makes an initial public offering to international equity investors in April 1992 to help fund its participation in an ambitious new private-sector approach to highway development. Under the new program, launched by... View Details
    Keywords: Construction; Transportation Networks; Infrastructure; Privatization; Private Equity; Investment; Initial Public Offering; Private Sector; Government and Politics; Policy; Construction Industry; Mexico
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    Emmons, Willis M., III, and Monica Brand. "Empresas ICA and the Mexican Road Privatization Program." Harvard Business School Case 793-028, September 1992. (Revised March 1993.)
    • 10 Jan 2023
    • Op-Ed

    Time to Move On? Career Advice for Entrepreneurs Preparing for the Next Stage

    Over the past year, I have watched several firms going through periods of transition. Some have been cofounders who realized that it was time for a more experienced leader to take their business to the next level. Some were just ready for... View Details
    Keywords: by Julia Austin
    • February 2006 (Revised April 2006)
    • Case

    Grove International Partners

    By: Robert F. Higgins, Carin-Isabel Knoop and Suzanne Petrela
    Grove International Partners, one of the world's largest international real estate private equity funds, is actively seeking new investment opportunities in the seniors housing industry. The firm has identified two potential opportunities--one located in Japan and one... View Details
    Keywords: Decision Choices and Conditions; Private Equity; Investment; Opportunities; Financial Services Industry; Health Industry; Japan; United Kingdom
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    Higgins, Robert F., Carin-Isabel Knoop, and Suzanne Petrela. "Grove International Partners." Harvard Business School Case 806-096, February 2006. (Revised April 2006.)
    • 2021
    • Working Paper

    Does Who Helps You Impact Your Behavior? Examining the Effects of Social Interactions on Knowledge Sharing in Online Communities

    By: Eunkwang Seo, Frank Nagle and Sonali K. Shah
    Online communities provide vibrant forums for knowledge sharing and are increasingly being used by individual users and firms to source knowledge and create and capture value. Yet, there is much to learn about how the actions of community members affect other members,... View Details
    Keywords: Online Communities; Knowledge Development; Innovation; Reciprocity; Knowledge Sharing; Networks; Innovation and Invention; Interpersonal Communication
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    Seo, Eunkwang, Frank Nagle, and Sonali K. Shah. "Does Who Helps You Impact Your Behavior? Examining the Effects of Social Interactions on Knowledge Sharing in Online Communities." Harvard Business School Working Paper, No. 21-026, August 2020. (Revised July 2021.)
    • 07 Sep 2007
    • Working Paper Summaries

    Diversification of Chinese Companies: An International Comparison

    Keywords: by Joseph P.H. Fan, Jun Huang, Felix Oberholzer-Gee, Troy D. Smith & Mengxin Zhao
    • 02 Dec 2017
    • News

    Do Employers Overestimate the Value of a College Degree?

      Nitin Nohria

      Nitin Nohria served as the tenth dean of Harvard Business School from 2010-2020. He previously served as co-chair of the Leadership Initiative, Senior Associate Dean of Faculty Development, and Head of the Organizational Behavior unit.

      As Dean, building on... View Details

      Keywords: accounting industry; arts; biotechnology; emerging market private equity; energy; executive search; financial services; green technology; health care; high technology; industrial goods; information technology industry; infrastructure industry; investment banking industry; legal services; management consulting; manufacturing; oil & gas; petroleum; pharmaceuticals; professional services
      • June 2023
      • Article

      Do Job Seekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures

      By: Jung Ho Choi, Joseph Pacelli, Kristina M. Rennekamp and Sorabh Tomar
      We examine how information about the diversity of a potential employer's workforce affects individuals’ job-seeking behavior. We embed a field experiment in job recommendation emails from a leading career advice agency in the U.S. The experimental treatment involves... View Details
      Keywords: Diversity; Job Search; Employees; Corporate Disclosure
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      Choi, Jung Ho, Joseph Pacelli, Kristina M. Rennekamp, and Sorabh Tomar. "Do Job Seekers Value Diversity Information? Evidence from a Field Experiment and Human Capital Disclosures." Journal of Accounting Research 61, no. 3 (June 2023): 695–735.
      • 2017
      • Working Paper

      Innovation, Reallocation and Growth

      By: Daron Acemoglu, Ufuk Akcigit, Harun Alp, Nicholas Bloom and William R. Kerr
      We build a model of firm-level innovation, productivity growth, and reallocation featuring endogenous entry and exit. A new and central economic force is the selection between high- and low-type firms, which differ in terms of their innovative capacity. We estimate the... View Details
      Keywords: Entry; Growth; Industrial Policy; Innovation; R&D; Reallocation; Selection; Business Ventures; Resource Allocation; Performance Productivity; Policy; Research and Development; Innovation and Invention; Growth and Development; United States
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      Acemoglu, Daron, Ufuk Akcigit, Harun Alp, Nicholas Bloom, and William R. Kerr. "Innovation, Reallocation and Growth." Harvard Business School Working Paper, No. 13-088, April 2013. (Revised November 2017. NBER Working Paper Series, No. 18993, April 2013)
      • January–February 2018
      • Article

      Ads That Don't Overstep: How to Make Sure You Don't Take Personalization Too Far

      By: Leslie John, Tami Kim and Kate Barasz
      Data gathered on the web has vastly enhanced the capabilities of marketers. With people regularly sharing personal details online and internet cookies tracking every click, companies can now gain unprecedented insight into individual consumers and target them with... View Details
      Keywords: Digital Marketing; Customization and Personalization; Information; Customers; Attitudes
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      John, Leslie, Tami Kim, and Kate Barasz. "Ads That Don't Overstep: How to Make Sure You Don't Take Personalization Too Far." Harvard Business Review 96, no. 1 (January–February 2018): 62–69.
      • 01 Jun 2023
      • HBS Case

      A Nike Executive Hid His Criminal Past to Turn His Life Around. What If He Didn't Have To?

      street-to-prison cycle that had ravaged his youth. He had passed a high school equivalency test and had earned a college degree, and by that point could envision a bright future as a budding accountant at Arthur Andersen, the firm he... View Details
      Keywords: by Dina Gerdeman; Apparel & Accessories
      • May 2004
      • Article

      The Risky Business of Hiring Stars

      By: Boris Groysberg, Ashish Nanda and Nitin Nohria
      With the battle for the best and brightest people heating up again, you're most likely out there looking for first-rate talent in the ranks of your competitors. Chances are, you're sold on the idea of recruiting from outside your organization, since developing people... View Details
      Keywords: Staffing; Employee Retention; Selection and Staffing; Employees; Retention; Competitive Advantage; Human Resources; Performance
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      Groysberg, Boris, Ashish Nanda, and Nitin Nohria. "The Risky Business of Hiring Stars." Harvard Business Review 82, no. 5 (May 2004): 92–100.
      • 19 Dec 2013
      • Working Paper Summaries

      Innovating Without Information Constraints: Organizations, Communities, and Innovation When Information Costs Approach Zero

      Keywords: by Elizabeth J. Altman, Frank Nagle & Michael L. Tushman
      • 20 Oct 2010
      • Working Paper Summaries

      Financing Risk and Bubbles of Innovation

      Keywords: by Ramana Nanda & Matthew Rhodes-Kropf; Financial Services
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