Fair Value Accounting - Publications - Faculty & Research

23 Apr 2020
Research & Ideas

This Crisis Loan Program Preserved Jobs—and Made Money

As the US Congress prepares to replenish its Paycheck Protection Program for small businesses, questions still linger: Do guaranteed loans for small businesses work in the long term? Who wins? Employees? Businesses? Taxpayers? The answer appears to be yes for all... View Details

Keywords: by Rachel Layne; Financial Services

01 Oct 2002
News

Dean Clark on Leadership, Educational Priorities, and Funding the Future

such as corporate governance, the relationship between values and leadership, corporate accountability and the challenges of financial disclosure, executive compensation, and the role of intermediaries in... View Details

01 Sep 2008
News

In Africa, Porter Sees Lessons for Health Care

treatments and toward value for patients; he defined “value” as “health outcomes per dollar spent.” Instead of the current system of disjointed, episodic medical interventions, Porter argued for an integrated model that addresses the... View Details

Keywords: HIV/AIDS; Ambulatory Health Care Services; Health, Social Assistance

26 Feb 2008
First Look

First Look: February 26, 2008

similar behavior following periods of poor financial performance. In addition to offering promotions more frequently, we find that firms offer deeper price discounts to manage earnings during these periods. Furthermore, our results confirm managers' stated willingness... View Details

Keywords: Martha Lagace

24 Jun 2002
Research & Ideas

Building ’Brandtopias’—How Top Brands Tap into Society

Customers value some of the most powerful brands in the world primarily for their "cultural value": They provide imaginative resources that people use to build their identities. These are what Harvard Business School professor... View Details

Keywords: by Martha Lagace

25 Aug 2022
News

Labs Enable Large-scale Research

Administration Digital Value Lab How will finance and accounting functions need to change in the digital and AI age? HBS: Suraj Srinivasan, Philip J. Stomberg Professor of Business Administration Laboratory... View Details

July 2005 (Revised January 2011)
Case

Understanding Customer Profitability at Charles Schwab

By: Francisco de Asis Martinez-Jerez

Charles Schwab is transforming into a customer-centric organization. Central to this cultural and organizational change is the utilization of customer profitability at different decision-making levels. Examines several technical aspects of the ABC cost system, as well... View Details

Keywords: Organizational Change and Adaptation; Motivation and Incentives; Customer Relationship Management; Customer Value and Value Chain; Activity Based Costing and Management; Decision Making; Organizational Culture; Profit; Performance Evaluation; Budgets and Budgeting

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Courses by Faculty - Course Catalog

and Valuation Using Financial Statements Accounting & Management Fall 2025 Q1Q2 3.0 Lynn Paine Corporate Governance and Boards of Directors General Management, Organizational Behavior Spring 2026 Q3Q4 3.0 Jason Pananos Field Course: View Details

14 Mar 2016
Research & Ideas

The Surprising Connection between 1930s Weather and Today's Labor Unions

members lived in just seven states: California, New York, Illinois, Pennsylvania, Michigan, Ohio, and New Jersey. Yet these states accounted for only one-third of paid employment nationally. And those same states have held the highest... View Details

Keywords: by Carmen Nobel

29 Oct 2007
HBS Case

Marketing Maria: Managing the Athlete Endorsement

interest to Harvard Business School professor Anita Elberse, be they a movie legend or a third baseman. She wrote the Sharapova case with Margarita Golod (HBS MBA '07) to study and frame classroom discussions on a favorite field of research: the View Details

Keywords: by Sarah Jane Gilbert; Sports

Web

Improve Decision-Making in Hiring: Common Pitfalls and How to Avoid Them - Recruiting

to make a lasting difference. What is Unconscious Bias? Unconscious or implicit bias is the term for the mental processes that cause a person to act in ways that reinforce stereotypes even when in our conscious mind we would deem that behavior counter to our View Details

30 Oct 2006
First Look

First Look: October 31, 2006

contingent claims analysis (CCA). We illustrate how to use the CCA approach to model and measure sectoral and national risk exposures, and analyze policies to offset their potentially harmful effects. This new framework provides economic balance sheets for inter-linked... View Details

Keywords: Sean Silverthorne

01 Dec 2011
News

Faculty Books

organizational performance is substantial and quantifiable. An effective business culture can account for up to half of the performance differential between organizations in the same business. Drawing on field research and case studies,... View Details

Keywords: Utilities

21 Feb 2012
Research & Ideas

Leadership Program for Women Targets Subtle Promotion Biases

training-up to be 'as good as' men," says Ely. "They don't take the systemic gender biases in organizations into account when educating women about how to move into and exercise leadership." How People Become Leaders The... View Details

Keywords: by Maggie Starvish

December 2019
Case

WeWork Files for an IPO

By: Lynn S. Paine and Will Hurwitz

For the board of The We Company—better known as WeWork—August 14, 2019, promised to be a pivotal day. It was then that WeWork’s IPO prospectus, known as an S-1 filing, would be made public, giving potential investors, the media, and the general public a window into the... View Details

Keywords: Capital Structure; Corporate Accountability; Corporate Governance; Going Public; Leadership; Management; Private Equity; Valuation; Venture Capital; Real Estate Industry; Technology Industry; United States

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21 Dec 2009
Research & Ideas

Good Banks, Bad Banks, and Government’s Role as Fixer

explain what they were doing under the 1991 statute. To hold senior government officials accountable for all bailouts, Congress should extend the 1991 statute to any type of financial institution. Q: How has Congress tried to restore... View Details

Keywords: by Roger Thompson; Banking; Financial Services

30 Apr 2013
First Look

First Look: April 30

http://hbr.org/search/613083-PDF-ENG Harvard Business School Case 113-027 Société Internationale de Plantations et de Finance (SIPEF) Management of a company with extensive palm oil tree plantations questions the usefulness to management and investors of IAS41's... View Details

Keywords: Sean Silverthorne

17 Nov 2015
Lessons from the Classroom

How Activist Investors Became Respectable

their strategy, and the business media even treat them as celebrities. In many cases, activists have courted both investors and the public with an informative and insightful approach to individual investments. They engage in considerable due diligence and propose... View Details

Keywords: by Joseph Fuller; Financial Services; Banking

01 Aug 2005
What Do You Think?

Is There an “Efficient Market” in CEO Compensation?

extent and how should boards be held accountable for failing to foster "bench strength" that would obviate the need for hiring CEOs from the outside? To what extent, if at all, can markets for CEOs be made more efficient? What... View Details

Keywords: by James Heskett

23 Sep 2021
News

Confronting Sustainability in Business; Pro-Bono Consulting for Black-Owned Companies

Series kicked off September 15 with HBS Professor George Serafeim, who talked about his Impact-Weighted Accounts Project at HBS. Impact-weighted accounts offer a tool for measuring a company’s external... View Details

Keywords: Margie Kelley

Publications