Fair Value Accounting - Publications - Faculty & Research

June 2017 (Revised August 2018)
Supplement

Making Target the Target: Boycotts and Corporate Political Activity (B)

Supplements the (A) Case. View Details

09 May 2000
Research & Ideas

Stock Options Are Not All Created Equal

take into account such factors as the number of years until the option expires, prevailing interest rates, the volatility of the stock price, and the stock's dividend rate. Fixed value plans are popular... View Details

Keywords: by Brian Hall

Web

Retirement Plan or Life Insurance - Alumni

Giving Retirement Plan or Life Insurance Giving Retirement Plan or Life Insurance To name HBS as a beneficiary of your retirement plan or life insurance policy, contact the administrator of the plan or policy to request a Change of Beneficiary form. Retirement Plan... View Details

08 Dec 2003
Research & Ideas

Why Europe Lags in Pharmaceuticals and Biotech

the worldwide drug market. But today, the U.S. share has climbed to about 50 percent while the European slice has dwindled to 21 percent. What's more, many drug makers in Europe have moved their R&D facilities to the U.S., where they make most of their income.... View Details

Keywords: by Sean Silverthorne; Biotechnology; Health; Pharmaceutical; Technology

01 Mar 2004
News

David Horgan: Iraqi Briefing, 21st November, 2003

now. Only Iraqis can secure their country. Give a date for Coalition withdrawal. Any date, even distant, would calm sensitivities. Hold immediate free and fair elections - open to all comers, including former government and Islamists.... View Details

Keywords: Executive, Legislative, and Other General Government Support; Government

11 Jan 2016
Research & Ideas

Is Group Loyalty a Force for Good or Evil?

unethical actions through inaction—by allowing others to cheat without blowing the whistle. “If you are promoting the value of loyalty, it may be that you need to promote other values at the same time, like... View Details

Keywords: by Michael Blanding

08 Mar 2017
Op-Ed

Op-Ed: Can the Proposed American Health Care Act Improve on 'Obamacare'?

value individual freedom, having the ability to answer this question will be seen as a benefit. However, if too many people do indeed opt out of purchasing plans, the potential downside is that, collectively, costs may rise. Risk pools of... View Details

Keywords: by John Quelch, Dr. Gordon Moore, and Emily Boudreau

30 Aug 2004
Research & Ideas

Mapping Your Board’s Effectiveness

communication to investors highlights key value and risk drivers, and one that holds senior executives accountable for successful strategy formulation and implementation will give investors more confidence... View Details

Keywords: by Robert S. Kaplan

09 Apr 2013
First Look

First Look: April 9

future contracts and the AQC's value as part of the solution to untenably high U.S. health care costs. Purchase this case: http://hbr.org/search/612016-PDF-ENG Harvard Business School Case 113-088 Apple Inc. and the iPhone 4 Antenna Issue... View Details

Keywords: Sean Silverthorne

14 Apr 2021
Research & Ideas

The High Cost of the Slow COVID Vaccine Rollout

dollars in value, Kominers and his co-authors reported in Market Design to Accelerate COVID-19 Vaccine Supply in the March 12 issue of Science. “The value of being able to produce vaccines at scale the minute they clear trials is... View Details

Keywords: by Michael Blanding; Health

01 Dec 2014
News

Book Review: My Lunch with Warren

manipulating stock prices. “The résumé and reputation I had built for myself at Oxford and Harvard had been reduced to dust,” Spier recounts in his new book, The Education of a Value Investor: My Transformative Quest for Wealth, Wisdom,... View Details

Keywords: Sean Silverthorne

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

November 2010
Teaching Note

Mellon Financial and The Bank of New York (TN)

By: Ryan D. Taliaferro and Carliss Y. Baldwin

Teaching Note for 208129. View Details

Keywords: Valuation; Business and Shareholder Relations; Mergers and Acquisitions; Banks and Banking; Equity; Business Earnings; Banking Industry; New York (state, US)

Citation

Purchase

28 Apr 2010
Research & Ideas

Earth Day Reflections

this ritualistic document filled with financial information, different types of narratives, and lots of pretty pictures. The amount of detail and the level of complexity in the financial section have grown considerably in response to the increasing onslaught of View Details

Keywords: by Staff

21 Jul 2009
First Look

First Look: July 21

for making CBA more effective, rather than eliminating CBA as a decision-making tool. Download the paper: http://www.hbs.edu/research/pdf/10-001.pdf Reputation and Competition: Evidence from the Credit Rating Industry (revised) Authors:Bo Becker and Todd Milbourn... View Details

Keywords: Martha Lagace

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

01 Dec 2016
News

Case Study: Sweat the Technique

opportunity to grow and engage its user base by tapping into data and analytics and could add value to Nix in the eyes of prospective acquirers. Should Nix stay the analog course, make the transition to digital, or split limited resources... View Details

Keywords: Dan Morrell

Web

Buy Now, Pay Later: Credit and Charity

an appraiser to value the goods, salesmen to auction off the unredeemed collateral, and a notary to keep legally binding records of every transaction in an account book such as this one. As this ledger... 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

Publications