Fairness - Publications - Faculty & Research

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January 2019 (Revised March 2019)
Teaching Note

Fair Value Accounting at Berkshire Hathaway Inc. (A) and (B)

By: Jonas Heese, Suraj Srinivasan, Francois Brochet and Christine Johnson

Teaching Note for HBS No. 119-030 and HBS No. 119-090 View Details

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September 2007 (Revised January 2008)
Case

Silic (A): Choosing Cost or Fair Value on Adoption of IFRS

By: David F. Hawkins, Vincent Marie Dessain and Andrew Barron

A French real estate firm must choose to report its primary asset (investment property) using either cost or fair-value accounting methods upon adoption of international accounting standards (IAS) in 2005. View Details

Keywords: Cost Accounting; Fair Value Accounting; Financial Reporting; International Accounting; Investment; Standards; Real Estate Industry; France

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January 2018 (Revised March 2018)
Teaching Note

Fair Value Accounting Controversy at Noble Group (A) and (B)

By: Siko Sikochi and Suraj Srinivasan

Teaching Note for HBS Nos. 118-034 and 118-062. View Details

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22 Feb 2016
Research & Ideas

The ‘Mother of Fair Trade’ was an Unabashed Price Protectionist

As Harvard Business School professor Laura Phillips Sawyer sifted through historical documents to trace the history of competition policy in the United States, an interesting figure emerged: Edna Gleason, who became known as the “mother of View Details

Keywords: by Dina Gerdeman; Retail; Health; Legal Services

2023
Working Paper

Insufficiently Justified Disparate Impact: A New Criterion for Subgroup Fairness

By: Neil Menghani, Edward McFowland III and Daniel B. Neill

In this paper, we develop a new criterion, "insufficiently justified disparate impact" (IJDI), for assessing whether recommendations (binarized predictions) made by an algorithmic decision support tool are fair. Our novel, utility-based IJDI criterion evaluates false... View Details

Keywords: AI and Machine Learning; Forecasting and Prediction; Prejudice and Bias

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May 2019
Supplement

Fair Value Accounting at Berkshire Hathaway Inc. (A) and (B)

By: Jonas Heese and Suraj Srinivasan

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22 Feb 2016
News

The ‘Mother of Fair Trade’ was an Unabashed Price Protectionist

2021
Article

Does Fair Ranking Improve Minority Outcomes? Understanding the Interplay of Human and Algorithmic Biases in Online Hiring

By: Tom Sühr, Sophie Hilgard and Himabindu Lakkaraju

Ranking algorithms are being widely employed in various online hiring platforms including LinkedIn, TaskRabbit, and Fiverr. Prior research has demonstrated that ranking algorithms employed by these platforms are prone to a variety of undesirable biases, leading to the... View Details

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25 Oct 2023
News

Want to Bring Out Everyone’s Best Performance? Learn to Lead with Fairness

19 Jun 2019
Podcast

Fried chicken and fresh starts: fair chance hiring as a talent strategy

More people in the US have criminal records than have graduated from college. Joe DeLoss, founder of restaurant chain Hot Chicken Takeover, argues that people with a range of life experiences that previously kept them out of the workforce, like the formerly... View Details