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  • All HBS Web  (6,299)
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  • April 2020
  • Teaching Note

VIZIO, Inc.

By: Krishna G. Palepu
This note was prepared by Professor Krishna G. Palepu for the purpose of aiding classroom instructors in the use of “VIZIO, Inc.,” HBS No. 110-024. View Details
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Palepu, Krishna G. "VIZIO, Inc." Harvard Business School Teaching Note 120-110, April 2020.
  • 26 Sep 2019
  • Research & Ideas

What Can the World’s Largest Refugee Camp Teach Us About the Meaning of Work?

residents and stay permanently. View Video With limited hope of resettlement on the horizon, many Rohingya have sunk deeper into despair. “You’re dealing with the trauma you experienced, with no distractions, no coping mechanism,” she... View Details
Keywords: by Danielle Kost
  • 2007
  • Working Paper

Retail Market Structure and Dynamics: A Three Country Comparison of Japan, the U.K. and the U.S.

By: Jonathan Haskel, Ron S. Jarmin, Kazuyuki Motohashi and Raffaella Sadun
This paper compares structure and dynamics of the Retail Trade Sectors in Japan, the U.K. and the U.S. This is done using confidential establishment and firm level data for each country. By using micro data we are able to perform much more detailed comparisons than... View Details
Keywords: Industry Structures; Market Entry and Exit; Jobs and Positions; Size; Performance Productivity; Japan; United Kingdom; United States
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Haskel, Jonathan, Ron S. Jarmin, Kazuyuki Motohashi, and Raffaella Sadun. "Retail Market Structure and Dynamics: A Three Country Comparison of Japan, the U.K. and the U.S." LSE/Ceriba Mimeo, January 2007. (Slides.)
  • Forthcoming
  • Article

Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets

By: Khrystyna Bochkay, Jeffrey Hales and George Serafeim
In this paper, we examine how the development of voluntary sustainability standards has affected the nature of information covered in conference calls. Using industry-specific dictionaries of sustainability terms contained in the disclosure standards developed by the... View Details
Keywords: Voluntary Disclosure; Accounting Standards; Sustainability Reporting; Sustainability Standards; ESG; ESG Disclosure; Accounting; Corporate Disclosure; Environmental Sustainability; Corporate Social Responsibility and Impact; Standards; United States
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Bochkay, Khrystyna, Jeffrey Hales, and George Serafeim. "Disclosure Standards and Communication Norms: Evidence of Voluntary Sustainability Standards as a Coordinating Device for Capital Markets." Review of Accounting Studies (forthcoming). (Pre-published online March 17, 2025.)
  • Article

Why Grit Requires Perseverance and Passion to Positively Predict Performance

By: Jon M. Jachimowicz, Andreas Wihler, Erica R. Bailey and Adam D. Galinsky
Prior studies linking grit—defined as perseverance and passion for long-term goals—to performance are beset by contradictory evidence. As a result, commentators have increasingly declared that grit has limited effects. We propose that this inconsistent evidence has... View Details
Keywords: Grit; Perseverance; Passion; Motivation; Personal Characteristics; Emotions; Performance; Motivation and Incentives
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Jachimowicz, Jon M., Andreas Wihler, Erica R. Bailey, and Adam D. Galinsky. "Why Grit Requires Perseverance and Passion to Positively Predict Performance." Proceedings of the National Academy of Sciences 115, no. 40 (October 2, 2018): 9980–9985.
  • April 2011 (Revised June 2012)
  • Background Note

Note on U.S. Pension Accounting

By: Robert C. Pozen and Brij Khurana
The purpose of this note is to describe the manner in which publicly traded corporations and local governments in the United States account for their pension plans. View Details
Keywords: Retirement; Accounting; United States
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Pozen, Robert C., and Brij Khurana. "Note on U.S. Pension Accounting." Harvard Business School Background Note 311-115, April 2011. (Revised June 2012.)
  • July 24, 2019
  • Editorial

How to Make Even the Most Mundane Tasks More Motivating

By: Jaewon Yoon, A.V. Whillans and Ed O'Brien
People want purposeful work, and managers know it. That’s why companies try to inspire employees with mission statements about the impact their work can have. Ikea tells employees they’re “creating a better everyday life”; Microsoft says they’re “empowering every... View Details
Keywords: Employees; Motivation and Incentives; Goals and Objectives; Perspective
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Yoon, Jaewon, A.V. Whillans, and Ed O'Brien. "How to Make Even the Most Mundane Tasks More Motivating." Harvard Business Review (website) (July 24, 2019).
  • 2023
  • Working Paper

ESG: From Process to Product

By: George Serafeim
ESG measurement, analysis, management, and communication is a process that the financial industry has turned into a product, resulting in many investment funds using the ESG label. This has caused confusion, generating demand for a framework that defines... View Details
Keywords: ESG; ESG (Environmental, Social, Governance) Performance; ESG Ratings; ESG Reporting; Investment Fund; Investment; Corporate Social Responsibility and Impact; Financial Services Industry
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Serafeim, George. "ESG: From Process to Product." Harvard Business School Working Paper, No. 23-069, May 2023.
  • May 1997 (Revised May 1998)
  • Background Note

Auditors and Their Opinions

By: William J. Bruns Jr. and Jeremy Cott
Discusses the purpose of independent audits of financial reports, the nature of audits and auditing, types of independent auditor opinions, and changing expectations of those who use and rely on audits. View Details
Keywords: Accounting Audits
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Bruns, William J., Jr., and Jeremy Cott. "Auditors and Their Opinions." Harvard Business School Background Note 197-113, May 1997. (Revised May 1998.)
  • 25 Jun 2012
  • Research & Ideas

Collaborating Across Cultures

of survey and experimental research to focus on a key measure psychologists have dubbed "cultural metacognition." The term refers to a person's reflective thinking about his or her cultural assumptions. It... View Details
Keywords: by Michael Blanding
  • 19 Feb 2020
  • News

Why the U.S. faces a steep path to a CO2-free grid

  • February 1995 (Revised June 1999)
  • Case

Chemical Bank: Implementing the Balanced Scorecard

By: Robert S. Kaplan and Norman Klein
The retail bank division of Chemical Bank faces declining margins and increased competition in its credit and deposit gathering and processing business. It wishes to implement a new strategy to become a preferred financial service provider to target customer groups.... View Details
Keywords: Balanced Scorecard; Adoption; Growth and Development Strategy; Communication Strategy; Customer Relationship Management; Management Systems; Performance Evaluation; Banks and Banking; Measurement and Metrics; Banking Industry
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Kaplan, Robert S., and Norman Klein. "Chemical Bank: Implementing the Balanced Scorecard." Harvard Business School Case 195-210, February 1995. (Revised June 1999.)
  • May 1995
  • Background Note

Note on Industry Self-Regulation and U.S. Antitrust Laws

By: Lynn S. Paine and Michael Santoro
Describes the purpose and nature of industry self-regulation and outlines the factors self-regulatory groups must consider to avoid infringing U.S. antitrust laws. Several examples of industry self-regulation are discussed. View Details
Keywords: Ethics; Governance Compliance; Governing Rules, Regulations, and Reforms; Knowledge; Law
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Paine, Lynn S., and Michael Santoro. "Note on Industry Self-Regulation and U.S. Antitrust Laws." Harvard Business School Background Note 395-214, May 1995.
  • October 2014 (Revised November 2016)
  • Technical Note

Customer Lifetime Value (CLV) vs. Customer Lifetime Return on Investment (CLROI)

By: Elie Ofek
This note presents two related measures for assessing the financial value of a customer to the firm. The first is the well-known measure of Customer Lifetime Value, or CLV for short. The second, which has received much less attention, treats the acquisition of a... View Details
Keywords: Customer Lifetime Value; Return On Investment; Segmentation; Social Networks; Customer Relationship Management; Marketing Strategy; Investment Return; Social and Collaborative Networks; Social Media
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Ofek, Elie. "Customer Lifetime Value (CLV) vs. Customer Lifetime Return on Investment (CLROI)." Harvard Business School Technical Note 515-049, October 2014. (Revised November 2016.)
  • 15 Aug 2019
  • Video

HBS Alumnae Circles Peer Facilitators – An Introduction

  • April 2020
  • Teaching Note

Preserving Trust at Care.com (A) and (B)

By: Krishna G. Palepu
Teaching Note for the purpose of aiding classroom instructors in the use of “Preserving Trust at Care.com (A),” HBS No. 120-011 and "Preserving Trust at Care.com (B), "HBS No. 120-012. View Details
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Palepu, Krishna G. "Preserving Trust at Care.com (A) and (B)." Harvard Business School Teaching Note 120-107, April 2020.
  • 24 Nov 2015
  • News

Why Did Urban Outfitters Buy A Pizzeria?

  • 2011
  • Casebook

Transnational Management: Text Cases and Readings in Cross Border Management

By: Christopher A. Bartlett and Paul W. Beamish
Transnational Management focuses on the management challenges associated with developing strategies and managing the operations of companies whose activities stretch across national boundaries. The purpose of this book is to provide a conceptual framework showing the... View Details
Keywords: Experience and Expertise; Economy; Framework; Cross-Cultural and Cross-Border Issues; Global Strategy; Management; Problems and Challenges; Situation or Environment; Strategy; Competition
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Bartlett, Christopher A., and Paul W. Beamish. Transnational Management: Text Cases and Readings in Cross Border Management. 6th ed. Burr Ridge, IL: McGraw-Hill/Irwin, 2011.
  • 2007
  • Book

An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe

By: Joanne G Horton, Richard H. Macve and George Serafeim
"Fair value" is currently the central topic of debate in the development of accounting standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still considering its own definition, and some commentators are arguing for versions of entry... View Details
Keywords: Transition; Financial Instruments; Framework; Market Entry and Exit; Insurance; Revenue Recognition; Fair Value Accounting; Standards; United Kingdom
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Horton, Joanne G., Richard H. Macve, and George Serafeim. An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe. London, UK: Institute of Chartered Accountants in England and Wales, Centre for Business Performance, 2007.
  • September 2008 (Revised September 2010)
  • Exercise

Exercise on Estimation

By: Jason Riis and John T. Gourville
This exercise is meant to assess students' level of confidence around everyday business and general knowledge questions, for the purpose of identifying where they are overconfident and underconfident. View Details
Keywords: Decision Making; Forecasting and Prediction; Personal Characteristics
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Riis, Jason, and John T. Gourville. "Exercise on Estimation." Harvard Business School Exercise 509-022, September 2008. (Revised September 2010.)
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