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  • 26 Jun 2007
  • First Look

First Look: June 26, 2007

US outbound FPI and FDI, this paper analyzes whether the composition of US outbound capital flows reflect efforts to bypass home country tax regimes and weak host country investor protections. The cross-country analysis indicates that a 10% decrease in a foreign... View Details
Keywords: Martha Lagace
  • December 2004 (Revised April 2006)
  • Case

Nestle and Alcon--The Value of a Listing

By: Mihir A. Desai, Vincent Dessain and Anders Sjoman
In response to a perceived undervaluation by the capital markets, Nestle is considering divesting a part of its ophthalmology subsidiary, Alcon, and must decide on a listing location. In the process, students are challenged to wrestle with the valuation of a... View Details
Keywords: Business Conglomerates; International Finance; Corporate Entrepreneurship; Markets; Taxation; Business Subsidiaries; Valuation; Food and Beverage Industry; Health Industry; Europe; United States
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  • 16 Aug 2016
  • First Look

August 16, 2016

forthcoming PublicAffairs Why They Do It: Inside the Mind of the White-Collar Criminal By: Soltes, Eugene F. Abstract—From the financial fraudsters of Enron, to the embezzlers at Tyco, to the Ponzi schemer Bernie Madoff, the failings of View Details
Keywords: Sean Silverthorne
  • 16 Apr 2001
  • Research & Ideas

Making the Most of Government Upheaval

markets, trade tariffs, and taxation virtually overnight in 1991, sending shock waves throughout its economy. For YPF, at the time heavily diversified in cinemas, airlines, hotels, and restaurants in addition to energy, the first order of... View Details
Keywords: by Nancy O. Perry
  • 15 May 2012
  • First Look

First Look: May 15

and Josh Lerner Abstract An abstract is unavailable at this time. Download the paper: http://www.hbs.edu/research/pdf/12-099.pdf Why Do We Redistribute So Much but Tag So Little? The Principle of Equal Sacrifice and Optimal Taxation... View Details
Keywords: Carmen Nobel
  • 13 May 2014
  • First Look

First Look: May 13

how management and corporate boards of directors can best manage investor relations with activist stockholders such as hedge funds who are demanding major changes within a corporation to improve stockholder... View Details
Keywords: Sean Silverthorne
  • November 2005 (Revised November 2007)
  • Case

Meisterchef.com

By: Henry B. Reiling
Two underperforming companies are seeking to combine on terms that will preserve the net operating loss of one for use against their combined future profits or at least against the future profits of the company that generated the losses. The questions are whether the... View Details
Keywords: Code Law; Corporate Governance; Mergers and Acquisitions; Cost Accounting; Taxation; Corporate Strategy; Profit; Crisis Management; Financial Management; Legal Services Industry; Service Industry; United States
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  • 2010
  • Chapter

The Many Faces of Nonprofit Accountability

By: Alnoor Ebrahim
Calls for greater accountability are not new. Leaders of organizations, be they nonprofit, business, or government, face a constant stream of demands from various constituents demanding accountable behavior. But what does it mean to be accountable? By and large,... View Details
Keywords: Crime and Corruption; Corporate Accountability; Governing Rules, Regulations, and Reforms; Taxation; Leadership; Management; Nonprofit Organizations; Behavior; Trust
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  • 29 Jan 2019
  • First Look

New Research and Ideas, January 29, 2019

forthcoming Journal of International Economics Corporate Debt, Firm Size and Financial Fragility in Emerging Markets By: Alfaro, Laura, Gonzalo Asis, Anusha Chari, and Ugo Panizza Abstract— The post-Global Financial Crisis period shows a... View Details
Keywords: Dina Gerdeman
  • 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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  • October 2010
  • Teaching Note

From Imitation to Innovation: Zongshen Industrial Group (TN)

By: Willy C. Shih
Teaching Note for 610057. View Details
Keywords: Innovation and Invention; Transformation; Problems and Challenges; Taxation; Information Technology; Selection and Staffing; Talent and Talent Management; Corporate Strategy; Acquisition; Technology Adoption; Supply Chain; Motorcycle Industry
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  • 07 Feb 2012
  • First Look

First Look: February 7

has been divided by both worldview and practice. Why, in the face of the common challenge of dependence on imported Russian gas, have national reactions to such vulnerability varied so dramatically across the continent? And why have a handful of French, German, and... View Details
Keywords: Sean Silverthorne
  • 23 Apr 2013
  • First Look

First Look: April 23

http://hbr.org/2013/04/using-the-crowd-as-an-innovation-partner/ar/1 2006 The Small Worlds of Corporate Governance The Small Worlds of Business Groups: Liberalization and Network Dynamics By: Brookfield, Jon, Sea-Jin Chang, Israel Drori,... View Details
Keywords: Sean Silverthorne
  • 17 Jul 2012
  • First Look

First Look: July 17

Review 90, nos. 7-8 (July-August 2012) Abstract The article argues that U.S. taxation reform should reduce corporate taxes, incorporate an awareness of the global marketplace, and generate revenue-neutral... View Details
Keywords: Sean Silverthorne
  • 21 Oct 2014
  • First Look

First Look: October 21

cross-sectional empirical evidence is most persuasive in favor of agency considerations. Studies centered on the May 2003 dividend tax cut confirm that differences in the taxation of dividends and capital gains have only a second-order... View Details
Keywords: Sean Silverthorne
  • 24 Jun 2014
  • First Look

First Look: June 24

unequal growth and recessions and find that they are sensitive to the assumed distortionary costs of taxation and the year from which preferences are derived. We explore several possible explanations for our findings with available data.... View Details
Keywords: Sean Silverthorne
  • 30 Jan 2018
  • First Look

January 30, 2018

Luck and Support for Classical Benefit-based Taxation By: Weinzierl, Matthew C. Abstract—U.S. survey respondents' views on distributive justice differ in two specific, related ways from what is conventionally assumed in modern optimal tax... View Details
Keywords: Sean Silverthorne
  • 13 Oct 2015
  • First Look

October 13, 2015

Soviet Union fought in the shadow of the capitalist-communist clash. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=49811 forthcoming Journal of Public Economics Does Front-Loading Taxation Increase Savings? Evidence... View Details
  • 20 Dec 2016
  • First Look

December 20, 2016

accounting for more than three quarters of U.S. corporate patents. The rise of import competition from China has represented a major competitive shock to the sector, which in theory could benefit or stifle innovation. In this paper we... View Details
Keywords: Carmen Nobel

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