Publications

November 2008
Article

Getting off the Hedonic Treadmill, One Step at a Time: The Impact of Regular Religious Practice and Exercise on Well-Being

By: Daniel Mochon, Michael I. Norton and Dan Ariely

Many studies have shown that few events in life have a lasting impact on subjective well-being because of people's tendency to adapt quickly; worse, those events that do have a lasting impact tend to be negative. We suggest that while major events may not provide... View Details

Keywords: Health; Religion; Behavior; Happiness; Welfare

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August 2006 (Revised August 2007)
Case

Revenue Recognition Problems in the Communications Equipment Industry

By: Paul M. Healy and Arjuna J Costa

Designed to explore recognition issues in the context of a potential market downturn. In late 2000, Lucent Technologies reports multiple revisions to its recent financial results due to revenue recognition problems, leading to a dramatic decline in its stock price.... View Details

Keywords: Corporate Disclosure; Revenue Recognition; Policy; Supply and Industry; Performance; Communications Industry

Herman B. ("Dutch") Leonard is Eliot I. Snider and Family Professor of Business Administration at the Harvard Business School and the George F. Baker, Jr. Professor of Public Sector Management at Harvard University's John F. Kennedy School of Government. In... View Details

Keywords: education industry; federal government; health care; nonprofit industry; state government

April 1990 (Revised October 1992)
Case

Black & Decker Corp.: Spacemaker Plus Coffeemaker (A)

A fire is reported in a Black & Decker Spacemaker Plus Coffeemaker. This newly introduced product is a "Key Introduction" for Black & Decker's Household Product Group (HPG). HPG's president has to decide whether the product should be recalled and, if so, how the recall... View Details

Keywords: Safety; Risk Management; Ethics; Product Marketing; Consumer Products Industry

15 Nov 2007
News

Business and innovation

11 Dec 2017
News

Porter & Gehl on Politics: In Their Own Words

May 2004 (Revised August 2004)
Case

Enron Odyssey (A), The: The Special Purpose of "SPEs"

The board has asked Ron Tolbert, an employee in the Risk Assessment and Control Group, to analyze three SPE transactions executed by Enron executives: the Destec, Rhythms, and Fishtail/Bacchus transactions, which were prominently featured in the Examiner's Report in... View Details

Keywords: Financial Management; Financial Instruments; Analysis; Accounting; Financial Strategy; Energy Industry

08 Dec 2009
News

A shirked responsibility

03 Dec 2020
News

Microsoft Patents New Software that Can Detect When Employees are Lazy

March 2009 (Revised February 2011)
Background Note

Note: Fair Value Accounting for Investments in Debt Securities

By: William E. Fruhan

The note describes how fair value accounting applies to debt securities that are classified by financial institutions as (1) "trading" securities, (2) "available for sale" securities, or (3) "hold to maturity" securities. It explains the hierarchy for inputs used in... View Details

Keywords: Fair Value Accounting; Financial Reporting; Assets; Debt Securities; Investment

24 Nov 2021
Interview

Best Buy: Hubert Joly

By: Guy Raz and Hubert Joly

In 2012, to say there was a crisis at Best Buy—is an understatement. In January, Forbes published an article with the headline: WHY BEST BUY IS GOING OUT OF BUSINESS.
Then, in March, the company reported a loss of $1.7 billion dollars, and in April, the CEO... View Details

December 1993 (Revised April 1994)
Case

Polaroid: Managing Environmental Responsibilities and Their Costs

Costs relating to companies' impact on the environment are increasing at a dramatic rate. Thus, managing, measuring, and reporting of these costs has become an important issue for managers. Accounting for environmental responsibilities is one of the largest and most... View Details

Keywords: Cost; Corporate Social Responsibility and Impact; Accounting; Environmental Sustainability