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(548)
- News (72)
- Research (412)
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- Faculty Publications (77)
Show Results For
- All HBS Web
(548)
- News (72)
- Research (412)
- Events (3)
- Multimedia (2)
- Faculty Publications (77)
- December 2012
- Article
Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment
By: Karthik Ramanna and Ross L. Watts
SFAS 142 requires managers to estimate the current fair value of goodwill to determine goodwill write-offs. In promulgating the standard, the FASB predicted managers will, on average, use the fair value estimates to convey private information on future cash flows. The... View Details
Keywords: Goodwill Impairment; Fair-value Accounting; FASB; SFAS 142; Fair Value Accounting; Standards; Cash Flow; Agency Theory; Motivation and Incentives; Forecasting and Prediction; Goodwill Accounting
Ramanna, Karthik, and Ross L. Watts. "Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment." Review of Accounting Studies 17, no. 4 (December 2012): 749–780.
- 02 Jan 2024
- Research & Ideas
10 Trends to Watch in 2024
The lightning-fast ascent of generative AI isn’t the only sea change on the horizon for businesses in the new year. The global economy is in flux as war, climate change, trade issues, and infrastructure problems demand attention. Many companies continue to struggle to... View Details
Keywords: by Rachel Layne
- 26 Aug 2008
- First Look
First Look: August 26, 2008
tests always involve a vigorous search not only for confirming evidence, but for disconfirming evidence as well. We undertake such a search in the context of a single well-known case: the Federal Radio Commission's (FRC's) 1927 decision... View Details
Keywords: Sean Silverthorne
- 09 Apr 2014
- Working Paper Summaries
Visualizing and Measuring Software Portfolio Architectures: A Flexibility Analysis
- 08 May 2025
- HBS Seminar
Ramesh Johari, Stanford
- 06 Oct 2009
- First Look
First Look: October 6
Case Study of Utilitarian Income Redistribution Authors:N. Gregory Mankiw and Matthew C. Weinzierl Publication:American Economic Journal: Economic Policy (forthcoming) Abstract Should the income tax include a credit for short taxpayers and a surcharge for tall ones?... View Details
Keywords: Martha Lagace
- Web
Technology & Operations Management - Faculty & Research
attention from other social domains whose performance suffers. We test this theory by examining tradeoffs global supply chain factories make when responding to local worker activism, evidenced by varying compliance with multinational... View Details
- Web
Frequently Asked Questions - Doctoral
of recommendation and test scores, must be submitted no later than this deadline to be considered for admission. What are the requirements to apply? To be considered for admission, applicants must have a bachelor’s degree. Undergraduate... View Details
- Web
Courses - Entrepreneurship
estate developers to inventors. TEM will give students the opportunity to hone their skills in identifying and testing business opportunities, decomposing complex business problems, determining what decisions the responsible business... View Details
- 24 Jul 2023
- Research & Ideas
Part-Time Employees Want More Hours. Can Companies Tap This ‘Hidden’ Talent Pool?
of which are pretty positive.” Still, entrenched patterns are hard to break. “Historically, there was a standard deal between employers and employees. From the employers’ point of view: I pay you what I'm prepared to pay you, and I pay... View Details
Keywords: by Kara Baskin
- Web
Blavatnik Fellowship in Life Science Entrepreneurship - Health Care
adenomas. Supported by compelling preclinical data, Adeno aims to outperform standard chemotherapy while rejuvenating healthy colon tissue. Adeno builds on groundbreaking discoveries from Professor Omer Yilmaz’s Lab at MIT, where Joe... View Details
- July 2015
- Article
Prosocial Norms in the Classroom: The Role of Self-regulation in Following Norms of Giving
By: P. R. Blake, M. Piovesan, N. Montinari, F. Werneken and F. Gino
Children who are prosocial in elementary school tend to have higher academic achievement and experience greater acceptance by their peers in adolescence. Despite this positive influence on educational outcomes, it is still unclear why some children are more prosocial... View Details
Blake, P. R., M. Piovesan, N. Montinari, F. Werneken, and F. Gino. "Prosocial Norms in the Classroom: The Role of Self-regulation in Following Norms of Giving." Special Issue on Behavioral Economics of Education. Journal of Economic Behavior & Organization 115 (July 2015): 18–29.
- 31 Jan 2022
- Research & Ideas
Where Can Digital Transformation Take You? Insights from 1,700 Leaders
levels, but success requires more than technology: Explicit discussions about shared purpose, values, and norms can encourage ownership and collaboration. Regular meetings—not just ad hoc troubleshooting—help standardize processes.... View Details
- 05 Nov 2013
- First Look
First Look: November 5
By: Jaeker, Jillian Berry, Anita L. Tucker, and Michael H. Lee Abstract—We exploit an exogenous process change at two emergency departments (EDs) within a health system to test the theory that increasing capacity in a discretionary work... View Details
Keywords: Sean Silverthorne
- Web
Podcast - Business & Environment
carbonmarkets, policy, and finance, with roles spanning government, private industry, andnonprofits. In this episode, Alexia discusses how voluntary carbon markets are evolving, the criticalrole of policy in shaping carbon finance,and how View Details
- 13 Jan 2009
- First Look
First Look: January 13, 2009
standard measures of patent quality, we find that patents granted to firms involved in private equity transactions are more cited (a proxy for economic importance), show no significant shifts in the fundamental nature of the research, and... View Details
Keywords: Martha Lagace
- 02 May 2023
- What Do You Think?
How Should Artificial Intelligence Be Regulated—if at All?
These three competitors are going all out to bring to light the fruits of work they’ve been engaged in for as long as a decade. The usual beta testing in the market is now underway; the kinks will be worked out with the help of all of us.... View Details
- Web
FAQs - Alumni
reduce paper waste. Gift guests a reusable tote and water bottle. More general information can be found in Harvard's Sustainable Event Guide and Healthful Food Standards . Where can I learn more about the School’s commitment to... View Details
- Web
Measure Outcomes & Cost for Every Patient - Institute For Strategy And Competitiveness
health care agenda. Health care invests billions of dollars in quality measurement programs and complex cost accounting systems yet these systems currently fail to collect outcomes that matter to patients and the costs to acheive them. Outcome Measurement View Details
- Web
Behavioral Finance & Financial Stability
Andrei Shleifer SEP 2021 The financial crisis of 2007–2008 has revived academic interest in price bubbles. The authors introduce diagnostic expectations into a standard setting of price formation in which investors learn about the... View Details