Publications

December 1999 (Revised April 2012)
Background Note

Earnings Per Share

By: David F. Hawkins

Discusses accounting rules for earnings per share measurement. The U.S. approach is described in detail and non-U.S. practices are briefly covered. A rewritten version of an earlier note. View Details

Keywords: Business Earnings; Stock Shares; Profit; Governing Rules, Regulations, and Reforms; Measurement and Metrics; United States

1996
Article

Limits on Interest Rate Rules in the IS Model

By: William R. Kerr and Robert G. King

There has been a substantial amount of research on interest rate rules. This literature finds that the feasibility and desirability of interest rate rules depends on the structure of the model used to approximate macroeconomic reality. We employ a series of... View Details

Keywords: Inflation and Deflation; Macroeconomics; Interest Rates; Price; Governing Rules, Regulations, and Reforms; Performance Expectations

28 Jun 2011
First Look

First Look: June 28

and the Dodd-Frank Financial Reforms Clayton S. Rose and Aldo SesiaHarvard Business School Note 311-094 The note provides background on the Dodd-Frank Wall Street Reform and Consumer Protection Act, brief... View Details

Keywords: Sean Silverthorne

2025
Working Paper

Prozac—Controversial Blockbuster: Case Histories of Transformational Advances

By: Amar Bhidé, Srikant M. Datar and Katherine Stebbins

This case history describes the development of Prozac, a blockbuster drug that transformed the treatment of depression – and became a cultural phenomenon in the United States. Specifically, we chronicle the: 1) prior treatments for depression and the research that... View Details

Keywords: Health Care and Treatment; Technological Innovation; Innovation Strategy; Technology Adoption; Collaborative Innovation and Invention; Innovation and Invention; Governing Rules, Regulations, and Reforms

SSRN

2025
Working Paper

Gastrointestinal Endoscopy--Without Cutting In: Case Histories of Transformational Advances

By: Amar Bhidé, Srikant M. Datar and Katherine Stebbins

This case history describes how endoscopy transformed the diagnosis of ulcers, cancerous polyps, and other alimentary canal diseases and enabled “minimally invasive” surgeries to treat such diseases. Specifically, we chronicle how: 1) flexible glass fiber endoscopes... View Details

Keywords: Health Care and Treatment; Technological Innovation; Innovation Strategy; Technology Adoption; Collaborative Innovation and Invention; Innovation and Invention; Governing Rules, Regulations, and Reforms

SSRN

April 2008
Teaching Note

Viagen: Revolutioning the Livestock Industry (TN)

By: David E. Bell, Mary L. Shelman and Eliot Sherman

Teaching Note for [507021]. View Details

Keywords: Investment; Genetics; Production; Training; Customers; Supply Chain; Business Plan; Commercialization; Information Technology; Performance Efficiency; Governing Rules, Regulations, and Reforms; Industry Structures; Agriculture and Agribusiness Industry; Biotechnology Industry

27 Dec 2010
Research & Ideas

HBS Faculty on 2010’s Biggest Business Developments

each year in personal and corporate taxes (excluding social security and Medicare taxes) is only a bit over $1 trillion. Spending must be cut. The recent report of The National Commission on Fiscal Responsibility and Reform suggested a... View Details

Keywords: by Staff

06 Feb 2006
Research & Ideas

The Trouble Behind Livedoor

has researched stock price manipulation in Japan and looked specifically at firms like Livedoor. He says the Livedoor episode may, in the end, do some good by paving the road for reform of Japan's "abysmal" corporate governance.... View Details

Keywords: by Sean Silverthorne; Financial Services; Technology

09 May 2018
Research & Ideas

A Simple Way for Restaurant Inspectors to Improve Food Safety

Restaurant inspectors can be the last line of defense between you and moldy bread. (HighLaZ) Simple tweaks to the schedules of food safety inspectors could result in hundreds of thousands of currently overlooked violations being discovered and cited across the United... View Details

Keywords: by Carmen Nobel; Food & Beverage; Service

September – October 2009
Article

An Ounce of Prevention: Financial Regulation, Moral Hazard, and the End of 'Too Big to Fail'

By: David Moss

Keywords: Finance; Governing Rules, Regulations, and Reforms; Failure

Find at Harvard

September 2008 (Revised April 2009)
Supplement

Kevin Sharer at Amgen: Sustaining the High-Growth Company (B)

By: William W. George

Kevin Sharer, CEO of Amgen, is assessing the challenges he has faced as a major product came under regulatory scrutiny. View Details

Keywords: Governing Rules, Regulations, and Reforms; Leadership; Product Development; Biotechnology Industry

spring 1990
Article

Contrived Competition: Airline Regulation and Deregulation, 1925-88

By: R. H.K. Vietor

Keywords: Competition; Governing Rules, Regulations, and Reforms; Business History; Air Transportation Industry

Find at Harvard

January 2025
Case

COMAC - Chinese Aviation Soars to New Heights

By: William C. Kirby and Daniel Fu

COMAC's C919 manifested the first challenge to the Boeing-Airbus duopoly since it came to dominate aircraft manufacturing in the 1990s. Beijing sought to export the C919 abroad in its quest to become a "transportation superpower." Was it a wise decision for COMAC to... View Details

Keywords: Aviation; Boeing; Airbus; Aircraft; State-owned Enterprise (SOE); Chinese Manufacturing; Airline Industry; Airports; Global Strategy; Governing Rules, Regulations, and Reforms; Duopoly and Oligopoly; Supply Chain; Expansion; Aerospace Industry; China; United States; Europe

2024
Article

Beyond the 510(k): The Regulation of Novel Moderate-Risk Medical Devices, Intellectual Property Considerations, and Innovation Incentives in the FDA’s De Novo Pathway

By: Mateo Aboy, Cristina Crespo and Ariel Stern

Moderate-risk medical devices constitute 99% of those that have been regulated by the U.S. Food and Drug Administration (FDA) since it gained authority to regulate medical technology nearly five decades ago. This article presents an analysis of the interaction between... View Details

Keywords: Governing Rules, Regulations, and Reforms; Health Care and Treatment; Technology Adoption; Technological Innovation; Safety; Medical Devices and Supplies Industry; United States

August 2011
Article

Coming Clean and Cleaning Up: Does Voluntary Self-Reporting Indicate Effective Self-Policing

By: Michael W. Toffel and Jodi L. Short

Regulatory agencies are increasingly establishing voluntary self-reporting programs both as an investigative tool and to encourage regulated firms to commit to policing themselves. We investigate whether voluntary self-reporting can reliably indicate effective... View Details

Keywords: Environmental Sustainability; Governing Rules, Regulations, and Reforms; Programs; Governance Compliance; Corporate Disclosure; Law Enforcement

Find at Harvard

December 1992
Exercise

Negotiation Exercise on Tradeable Pollution Allowances: Group A, Utility #1

By: Willis M. Emmons III

Describes the position of Utility #1 in negotiating Group A with respect to 1) its SO emissions reduction requirements; 2) the costs of its alternative compliance strategies; and 3) the nature of its state regulatory environment. View Details

Keywords: Negotiation Participants; Negotiation Process; Pollutants; Laws and Statutes; Governing Rules, Regulations, and Reforms; Governance Compliance; Utilities Industry; United States

05 Mar 2008
What Do You Think?

Where Will Management Innovation Take Us?

"realization that functional management is an artifact of the 20th Century," that it will decline as organizations are reformed around "processes (that) cut across many functions...." The role of many managers in the... View Details

Keywords: by Jim Heskett

January 2011 (Revised July 2011)
Case

Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)

By: David F. Hawkins

The IASB and FASB propose new contingency loss recognition, measurement, and disclosure rules (A case). The B and C cases apply these proposals to British Petroleum's Mexican Gulf oil spill and Union Carbide's Bhophal gas discharge. View Details

Keywords: Financial Reporting; International Accounting; Trade; International Finance; Standards; Strength and Weakness; Natural Disasters; Crisis Management; Governance Controls; Governing Rules, Regulations, and Reforms; Energy Industry; India