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  • Article

Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK

By: Joanne Horton and George Serafeim
We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents required by International Financial Reporting Standards (IFRS) 1 (2005). We find significant negative abnormal returns for firms reporting... View Details
Keywords: Valuation; Markets; Information; International Finance; Earnings Management; Stock Shares; Taxation; Goodwill Accounting; Price; Financial Reporting; Standards; Corporate Disclosure; United Kingdom
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  • 15 Nov 2010
  • Lessons from the Classroom

Connecting Goals and Go-To-Market Initiatives

and making alignment of strategy and sales difficult. Performance management practices. Performance management is not just performance measurement or compensation, although both are important. Performance management is a systemic process for moving from strategy to... View Details
Keywords: by Sean Silverthorne; Retail
  • 03 Apr 2007
  • First Look

First Look: April 3, 2007

and how to create a sustainable business model for a social venture. Purchase this case: http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=807122 Wyeth Pharmaceuticals: Spurring Scientific Creativity with Metrics Harvard... View Details
Keywords: Martha Lagace
  • September 2011
  • Supplement

TopCoder (B)

By: Karim R. Lakhani, Eric Lonstein and Stephanie Pokrywa
Metrology plays a key role in the manufacture of mechanical components. Traditionally it is used extensively in a pre-process stage where a manufacturer does process planning, design, and ramp-up, and in post-process off-line inspection to establish proof of quality.... View Details
Keywords: Industry Growth; Forecasting and Prediction; Change Management; Production; Machinery and Machining; Planning; Quality; Competition; Diversification; Technology Adoption; Measurement and Metrics; Product Design; Manufacturing Industry
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  • January 2010
  • Teaching Note

IFRS in China (TN)

By: Karthik Ramanna
Teaching Note for [110037]. View Details
Keywords: Planning; Adoption; State Ownership; Corporate Disclosure; Interests; Economic Growth; Financial Reporting; Standards; Governing Rules, Regulations, and Reforms; Power and Influence; China
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  • 05 Dec 2017
  • First Look

First Look at New Research and Ideas, December 5, 2017

definition that extends the concept beyond the traditional binary retain/not retain view of retention. We discuss a variety of metrics to measure and monitor retention. We present an integrated framework for managing retention that... View Details
Keywords: Sean Silverthorne
  • 12 Oct 2011
  • First Look

First Look: October 12

enabled by creativity and the right organizational flexibility and mindset. The case highlights the key role of performance metrics in building a flexible system that could be refined through experimentation and testing, steadily... View Details
Keywords: Sean Silverthorne
  • September 2023 (Revised September 2024)
  • Technical Note

Measuring and Managing Social Impact

By: Brian Trelstad, Gerald Chertavian and Susan Pinckney
A brief overview of how to measure social impact at nonprofits, social organizations, and impact investments. View Details
Keywords: Analysis; Change; Transformation; Decision Making; Cost vs Benefits; Decision Choices and Conditions; Decisions; Forecasting and Prediction; Public Sector; Entrepreneurship; Social Entrepreneurship; Fairness; Entrepreneurial Finance; Governance; Governing and Advisory Boards; Policy; Innovation and Management; Knowledge Acquisition; Knowledge Use and Leverage; Goals and Objectives; Growth and Development Strategy; Growth Management; Management Analysis, Tools, and Techniques; Management Practices and Processes; Resource Allocation; Measurement and Metrics; Standards; Strength and Weakness; Mission and Purpose; Success; Performance; Performance Evaluation; Philanthropy and Charitable Giving; Strategic Planning; Programs; Risk and Uncertainty; Social Enterprise; Non-Governmental Organizations; Social Issues; United States
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  • 08 May 2018
  • First Look

First Look at New Research and Ideas, May 8, 2018

quality metrics are unreliable and thus, recent legislation may result in unintended consequences. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=54443 in press Business History Internment as a Business Challenge:... View Details
Keywords: Sean Silverthorne
  • 05 Feb 2009
  • Research & Ideas

In Praise of Marketing

messages to those who are not interested in their products or services. It is now possible for chief marketing officers to calculate return on marketing investment and to report regularly to the corporate board progress against three or four brand and consumer health... View Details
Keywords: by John Quelch; Advertising
  • 15 Sep 2011
  • Research & Ideas

High Ambition Leadership

leadership behaviors. She sought to instill a performance ethic and a customer service orientation, not just by the new metrics and systems, but by drawing out the best in people and tapping their own higher aspirations. Gooding told us:... View Details
Keywords: by Martha Lagace
  • 15 Nov 2011
  • First Look

First Look: November 15

case:http://cb.hbsp.harvard.edu/cb/product/111060-PDF-ENG Pepsi-Lipton Brisk Thales S. Teixeira and Alison CaverlyHarvard Business School Case 512-011 This case showcases key decisions in promoting the re-launch of Brisk, a ready-to-drink iced tea by Pepsi-Lipton. The... View Details
Keywords: Sean Silverthorne
  • 01 Jun 2017
  • News

Alumni and Faculty Books for June 2017

changed over time is at odds with the evolutionary path taken by the Canadian system. The Underground Culinary Tour: How the New Metrics of Today’s Top Restaurants Are Transforming How America Eats by Damian Mogavero (MBA 1996) and Joseph... View Details
  • June 2005 (Revised January 2007)
  • Case

Equator Principles, The: An Industry Approach to Managing Environmental and Social Risks

By: Benjamin C. Esty, Carin-Isabel Knoop and Aldo Sesia
In June 2003, 10 leading international banks adopted new voluntary guidelines, called the Equator Principles, to promote sustainable development in project finance. In recent years, nongovernmental organizations (NGOs) had raised issues about the lenders'... View Details
Keywords: Risk and Uncertainty; Competition; Corporate Social Responsibility and Impact; Social Issues; Environmental Sustainability; Policy; Project Finance; Standards; Projects; Commercial Banking; Non-Governmental Organizations
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  • 08 Jan 2019
  • First Look

New Research and Ideas, January 8, 2019

Standardized metrics of cath lab efficiency are proposed, which can be used in public reports on this topic moving forward. Attention is paid to understanding balance sheets to track the financial health of the cath lab. Specific... View Details
Keywords: Dina Gerdeman
  • 22 Sep 2014
  • Op-Ed

Online Banks Fill Funding Needs for Small Business

and electronic payment technology to assess the health of a business. Traditional lenders generally focus on both the small business owners' personal credit history and key metrics about the borrower's business, such as industry-specific... View Details
Keywords: by Karen Mills; Banking; Financial Services
  • 31 Aug 2009
  • Research & Ideas

Why Competition May Not Improve Credit Rating Agencies

reserves when investing in bonds of lower ratings. Ratings are also used in private contracts, for example to define the investment objectives of bond mutual funds. Ratings are a concise and well-understood metric of credit quality.... View Details
Keywords: by Martha Lagace; Financial Services
  • 17 Jan 2012
  • First Look

First Look: January 17

Metrics Willy Shih and Margaret PiersonHarvard Business School Note 612-034 This note describes capital efficiency metrics including RONA, ROIC, and EVA. This note is intended to be used with the case... View Details
Keywords: Sean Silverthorne
  • 03 Jul 2012
  • Research & Ideas

HBS Faculty on Supreme Court Health Care Ruling

take greater responsibility for maintaining their health. In the future they will have a health score, much like their credit score, that is based on well-established metrics that will motivate them to improve their health. Inevitably,... View Details
Keywords: Re: Multiple Faculty; Health
  • 30 Oct 2005
  • Research & Ideas

Tuning Jobs to Fit Your Company

has to know the answer to four basic questions. Your setting for this span is determined by the kind of behavior you want to see. To ensure compliance with detailed directives, hold managers to narrow measures. To encourage creative thinking, make them responsible for... View Details
Keywords: by Robert Simons