Reporting - Publications - Faculty & Research

16 Mar 2020
News

Keep Sanitizer Out of the Market's Invisible Hand

13 Jul 2019
News

How Do The Very Wealthy Choose To Spend Their Time?

February 2025 (Revised August 2025)
Case

Accounting for Bitcoin at Block

By: Charles C.Y. Wang, Seil Kim and Sa-Pyung Sean Shin

Abstract: This case explores Block Inc.'s accounting practices for Bitcoin transactions and their impact on financial reporting. Following a 10% stock price drop after missing revenue estimates in Q3 2024, Block faced scrutiny over its Bitcoin-driven revenue model.... View Details

Keywords: Cryptocurrency; Bitcoin; Fair Value Accounting; Revenue Recognition; Business Model; Fluctuation; Volatility; Revenue; Standards; Valuation

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14 Jun 2023
Research & Ideas

Four Steps to Building the Psychological Safety That High-Performing Teams Need

During the pandemic, leaders had to be nimble, candid, and transparent; employees were expected to respond in kind. Psychological safety was essential, whether for hospital workers candidly reporting (and learning from) errors or for... View Details

Keywords: by Kara Baskin

2014
Article

The Promise of Prediction Contests

By: Phillip E. Pfeifer, Yael Grushka-Cockayne and Kenneth C. Lichtendahl

This article examines the prediction contest as a vehicle for aggregating the opinions of a crowd of experts. After proposing a general definition distinguishing prediction contests from other mechanisms for harnessing the wisdom of crowds, we focus on... View Details

Keywords: Prediction; Forecasting and Prediction

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17 Jan 2024
Research & Ideas

Are Companies Getting Away with 'Cheap Talk' on Climate Goals?

Companies regularly set ambitious climate goals, but these plans often end up like many people’s New Year’s resolutions: unmet aspirations that quietly fizzle out. While companies often gain positive media attention by trumpeting plans for reducing greenhouse gas... View Details

Keywords: by Tim Gray

08 Sep 2010
First Look

First Look: September 8, 2010

Publication:American Economic Review (forthcoming) Abstract This paper reports a three-phase experiment on a stylized labor market. In the first two phases, agents face simple games, which we use to estimate subjects' social and... View Details

Keywords: Sean Silverthorne

April 1997
Case

Peoria Engine Plant (A): (Abridged)

By: Robert S. Kaplan and Amy P. Hutton

Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details

Keywords: Motivation and Incentives; Cost Management; Financial Reporting; Performance Improvement; Budgets and Budgeting; Auto Industry

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October 2008 (Revised October 2009)
Case

New Century Financial Corporation

By: Krishna G. Palepu, Suraj Srinivasan and Aldo Sesia

After years of rapid growth and stock price appreciation, New Century Financial Corporation, one of the largest subprime loan originators in the U.S., reported accounting problems in early 2007. The resulting liquidity crisis forced the company to file for Chapter 11... View Details

Keywords: Accounting Audits; Financial Reporting; Business Model; Financial Crisis; Insolvency and Bankruptcy; Mortgages; Financial Services Industry; United States

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Article

The (Perceived) Meaning of Spontaneous Thoughts

By: Carey K. Morewedge, Colleen Giblin and Michael I. Norton

Spontaneous thoughts, the output of a broad category of uncontrolled and inaccessible higher-order mental processes, arise frequently in everyday life. The seeming randomness by which spontaneous thoughts arise might give people good reason to dismiss them as... View Details

Keywords: Spontaneous Thoughts; Self-Insight; Meaning; Attribution; Judgment And Decision Making; Decision Making; Cognition and Thinking

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August 13, 2022
Article

A Historic Opportunity for Universal Health Coverage in India

By: Vikram Patel, Shubhangi Bhadada, Kiran Mazumdar-Shaw, Arnab Mukherji, Tarun Khanna and Gagandeep Kang

The milestone of India's 75th anniversary of independence on Aug 15, 2022, offers an opportunity to reassert the country's commitment to realising universal health coverage (UHC). The first such effort predates independence, with the 1946 Bhore Committee report.... View Details

Keywords: Universal Health Coverage; COVID-19 Pandemic; Health Care and Treatment; Gender; Prejudice and Bias; Health Industry; India

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30 Nov 2015
News

Five Ways to Give Better Gifts (Backed by Science)

19 Apr 2017
News

This company trusts its employees so much it has a “no limits” expense policy

Teaching Interest

Overview

Matthew has served as a Teaching Fellow for Harvard Business School's first-year required-curriculum acounting course Financial Reporting and Control (FRC), and the second-year elective Business Analysis and Valuation (BAV), where he taught technical sections on... View Details

Keywords: Accounting; Finance; Valuation

April–June 2015
Article

It Doesn't Matter If Competitors Know Your Strategy

By: Frank V. Cespedes

It is difficult for people to implement what they don't understand. Yet, research indicates that, on average, more than 50% of employees in organizations say they do not understand their organization's strategy. Further, the percentage of people reporting ignorance of... View Details

Keywords: Strategy; Sales

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2007
Report

Competitiveness Index: Where America Stands

By: Michael E. Porter

Competitiveness Index: Where America Stands benchmarks current U.S. competitiveness against twenty years of domestic and global economic data. The baseline year, 1986, was chosen because it marked the beginning of cyclical expansion in the domestic economy, a high... View Details

Keywords: Economics; United States

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