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  • All HBS Web  (2,580)
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  • 31 Jul 2012
  • First Look

First Look: July 31

peers. Qualitative data offer insights into the social identification processes underlying demographic similarity effects on turnover and promotion in professional service organizations.   Working PapersLearning from My Success and from... View Details
Keywords: Carmen Nobel
  • 2023
  • Working Paper

Toward Decision-Useful Carbon Information

By: Gunther Glenk
Companies are increasingly viewed as crucial drivers for timely decarbonization. Current accounting practices for greenhouse gas (GHG) emissions, however, often leave corporate carbon disclosures and abatement obscured. Here I introduce a taxonomy for assuring the... View Details
Keywords: Carbon Emissions; Decarbonization; Carbon Accounting; Net-zero Emissions; Greenhouse Gas Emissions; Environment; Environmental Impact; Management; Sustainable Cities; Corporate Disclosure; Environmental Accounting; Environmental Management; Climate Change; Financial Services Industry; Financial Services Industry; Financial Services Industry; Financial Services Industry; Financial Services Industry; Financial Services Industry; Financial Services Industry; Financial Services Industry; Financial Services Industry; Financial Services Industry; Financial Services Industry; Financial Services Industry; Financial Services Industry; Financial Services Industry; Europe; North America; South America; Africa; Asia
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Glenk, Gunther. "Toward Decision-Useful Carbon Information." Harvard Business School Working Paper, No. 24-026, September 2023. (TRR 266 Accounting for Transparency Working Paper Series, No. 121, May 2023.)
  • 06 Nov 2000
  • What Do You Think?

Succession at GE: What’s Next?

and Jones—suave, dispassionate, and an accountant by background—had been named in several polls as the most outstanding CEO in America as well as a true business statesman in his efforts to build bridges between government and business.... View Details
Keywords: by James Heskett
  • 18 Sep 2000
  • Research & Ideas

Getting It Done: Improving Nonprofit Performance

funding is renewed. "Over the long term," warns Grossman, "these experiments may be too few and too late for sustaining a large number of service delivery nonprofit organizations." To lead the charge for more broad-based change—or... View Details
Keywords: by James E. Aisner
  • 15 Feb 2000
  • Research & Ideas

Growing Pains: Prescriptions for U.S. Health Care

examples have already begun to appear in the form of specialized treatment centers that concentrate, for instance, on cardiac or renal disorders or high-tech medical imaging. This narrow focus minimizes overhead costs and increases efficiency, enabling them to deliver... View Details
Keywords: by Staff; Health
  • 12 Sep 2017
  • First Look

First Look at New Research and Ideas, September 12, 2017

others—have become “hub firms” because they control access to billions of mobile customers coveted by all kinds of product and service providers. These hubs drive increasing returns to scale and claim a disproportionate share of the value... View Details
Keywords: Carmen Nobel
  • 24 Apr 2006
  • Research & Ideas

Managing Alignment as a Process

like budgeting, should be part of the annual governance cycle. Whenever plans are changed at the enterprise or business unit level, executives likely need to realign the organization with the new direction. The alignment process, of... View Details
Keywords: by Robert S. Kaplan & David P. Norton; Apparel & Accessories; Fashion; Consumer Products; Retail
  • 28 Jun 2011
  • First Look

First Look: June 28

Authors:Ioannis Ioannou and George Serafeim Publication:Business Strategy Review (May 2011) Abstract We are exploring the value of forcing corporations to issue sustainability reports, which provide information about corporate performance in terms of social,... View Details
Keywords: Sean Silverthorne
  • August 2005 (Revised March 2007)
  • Case

Politics and Prudential Supervision: ABN Amro's Bid for Antonveneta (A)

By: Rawi E. Abdelal and Christopher Bruner
Involves the March 2005 takeover bid launched by ABN Amro, the Dutch bank, for Padua-based Banca Antoniana Popolare Veneta S.p.A. (Antonveneta)--a bid that many would view as a test of Italy's commitment to the creation of a single European market for financial... View Details
Keywords: History; Transformation; Business and Government Relations; Integration; Competitive Strategy; Mergers and Acquisitions; Emerging Markets; Financial Markets; Banks and Banking; Financial Services Industry; European Union; Italy
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Abdelal, Rawi E., and Christopher Bruner. "Politics and Prudential Supervision: ABN Amro's Bid for Antonveneta (A)." Harvard Business School Case 706-009, August 2005. (Revised March 2007.)
  • June 2025
  • Case

Accounting for OpenAI at Microsoft

By: Jonas Heese, Joseph Pacelli, Nicole Zelazko and Michael Norris
In early 2025, Microsoft was evaluating the impact of its $14 billion investment in OpenAI. As OpenAI’s computing needs expanded, Microsoft positioned Azure as the exclusive provider for training and inference of their large language models. Despite the scale of the... View Details
Keywords: Accounting; Financial Reporting; Revenue Recognition; Corporate Finance; Capital; Investment; Revenue; AI and Machine Learning; Valuation; Governance; Financial Services Industry; Financial Services Industry; Financial Services Industry; Financial Services Industry; United States
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Heese, Jonas, Joseph Pacelli, Nicole Zelazko, and Michael Norris. "Accounting for OpenAI at Microsoft." Harvard Business School Case 125-118, June 2025.
  • 08 Sep 2010
  • First Look

First Look: September 8, 2010

domestic and imported inputs. Value data for imports and exports of services are too aggregated and valuations are questionable, while price data for service exports and imports are almost non-existent.... View Details
Keywords: Sean Silverthorne
  • 12 Apr 2004
  • Research & Ideas

What Great American Leaders Teach Us

business leaders had to have demonstrated at least four consecutive years of top financial performance, and/or they had to have led a business or service that changed the way Americans lived, worked, or interacted in the twentieth... View Details
Keywords: by Sean Silverthorne
  • 03 Nov 2015
  • First Look

November 3, 2015

private-sector innovations. Second, we take advantage of idiosyncratic rigidities in the rules governing NIH peer review to generate exogenous variation in funding across research areas. Our results show that NIH funding spurs the... View Details
Keywords: Sean Silverthorne
  • 12 Oct 1999
  • Research & Ideas

Spirit at Work: The Search for Deeper Meaning in the Workplace

blew up at me, instead of firing him, I'd say, 'Let's work together.' I deferred to the wisdom of my team and the larger forces that govern us all. It was amazing how much unity all that created and how it allowed us to overcome seemingly... View Details
Keywords: by Marguerite Rigoglioso
  • 08 Oct 2013
  • First Look

First Look: October 8

  Publications August 2013 The Industrial Policy Revolution I: The Role of Government Beyond Ideology Growth and the Quality of Foreign Direct Investment: Is All FDI Equal By: Alfaro, Laura, and Andrew Charlton Abstract—In this paper we... View Details
Keywords: Sean Silverthorne
  • 24 Jul 2007
  • First Look

First Look: July 24, 2007

collaboration is becoming a new and important source of competitive advantage. We propose several frameworks to help firms develop and exploit this new ability. Explicating Lean Principles by Examining Indian Software Services Authors:... View Details
Keywords: Martha Lagace
  • 17 Nov 2015
  • First Look

November 17, 2015

governance to an increased number of startups that they are more likely to abandon, but where early experiments significantly inform beliefs about the future potential of the venture. We also highlight how this adaptation by financial... View Details
Keywords: Sean Silverthorne
  • 15 Oct 2008
  • First Look

First Look: October 15, 2008

  Working PapersEconomic Factors Underlying the Unbundling of Advertising Agency Services Authors:Mohammad Arzaghi, Ernst R. Berndt, James C. Davis, and Alvin J. Silk Abstract This paper addresses a longstanding puzzle involving the... View Details
Keywords: Martha Lagace
  • 03 Oct 2005
  • What Do You Think?

What’s the Future of Globally Organized Labor?

objectives on which these kinds of actions should be based? Can organized labor form the necessary kinds of alliances with business and government that might be necessary to, in Pinel's words, "address the contemporary issues of... View Details
Keywords: by James Heskett
  • 19 Sep 2017
  • First Look

First Look at New Research and Ideas, September 19

a number of modifications to the current set of risk-based capital requirements, to the leverage ratio, and to the Federal Reserve’s stress-testing framework. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=53243 forthcoming View Details
Keywords: Sean Silverthorne
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