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  • All HBS Web  (6,299)
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  • 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.
  • 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.)
  • 15 Aug 2019
  • Video

HBS Alumnae Circles Peer Facilitators – An Introduction

  • 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.)
  • 23 Jun 2015
  • Blog Post

What is SVMP?

too far off, and campus springs back into life with the arrival of our SVMP students. Each summer we welcome a class of about 90 rising college seniors for the annual week-long Summer Venture in Management... View Details
  • April 2009 (Revised May 2009)
  • Case

Oprah Winfrey

By: Nancy F. Koehn, Erica Helms, Katherine Miller and Rachel Wilcox
The case explores the entrepreneurial journey of Oprah Winfrey, examining how she built an audience for one of the most successful television shows in history; how she created the company, Harpo Productions, that produces that show as well as other media offerings; how... View Details
Keywords: Business Model; Entrepreneurship; Leadership; Corporate Social Responsibility and Impact; Mission and Purpose; Personal Development and Career; Strategy; Media and Broadcasting Industry; United States
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Koehn, Nancy F., Erica Helms, Katherine Miller, and Rachel Wilcox. "Oprah Winfrey." Harvard Business School Case 809-068, April 2009. (Revised May 2009.)
  • 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.)
  • 2008
  • Working Paper

Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis

By: Gustavo A. Del Angel, Stephen Haber and Aldo Musacchio
After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in the structure and interpretation of financial information of banks.... View Details
Keywords: Globalized Firms and Management; Accounting; Standards; Financial Crisis; Banks and Banking; Banking Industry; Mexico
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Del Angel, Gustavo A., Stephen Haber, and Aldo Musacchio. "Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis." Harvard Business School Working Paper, No. 08-090, April 2008.
  • 02 Feb 2007
  • What Do You Think?

Is There Too Little “Know Why” In Business?

Summing Up The central debate among respondents to this month's column was joined early when the first respondent, Aaron Tice, commented, "Without the execution of business objectives in the pursuit of... View Details
Keywords: by Jim Heskett
  • 04 May 2021
  • News

Hubert Joly on Coffee in the Clouds

  • March 2008
  • Article

Can Civil Law Countries Get Good Institutions? Lessons from the History of Creditor Rights and Bond Markets in Brazil

By: Aldo Musacchio
Does a legal tradition adopted in the distant past constrain a country's ability to provide the protection that investors need for financial markets to develop? This paper contributes to the literature that studies the connection between law and finance by looking at... View Details
Keywords: Bonds; Financial Markets; Investment; Code Law; Contracts; Law Enforcement; Size; Brazil
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Musacchio, Aldo. "Can Civil Law Countries Get Good Institutions? Lessons from the History of Creditor Rights and Bond Markets in Brazil." Journal of Economic History 68, no. 1 (March 2008): 80–108. (***Winner of the Arthur H. Cole Prize for best paper in the Journal of Economic History, 2007-2008***.)
  • 31 Jul 2018
  • Working Paper Summaries

How Does Product Liability Risk Affect Innovation? Evidence from Medical Implants

Keywords: by Alberto Galasso and Hong Luo
  • 2008
  • Working Paper

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry

By: Karl A Muller III, Edward J. Riedl and Thorsten Sellhorn
We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor... View Details
Keywords: Fair Value Accounting; Financial Reporting; International Accounting; Corporate Disclosure; Standards; Real Estate Industry; European Union
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Muller, Karl A., III, Edward J. Riedl, and Thorsten Sellhorn. "Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry." Harvard Business School Working Paper, No. 09-033, September 2008.
  • 2023
  • Article

Evidence from the First Shared Medical Appointments (SMAs) Randomised Controlled Trial in India: SMAs Increase the Satisfaction, Knowledge, and Medication Compliance of Patients with Glaucoma

By: Nazlı Sönmez, Kavitha Srinivasan, Rengaraj Venkatesh, Ryan W. Buell and Kamalini Ramdas
In Shared Medical Appointments (SMAs), patients with similar conditions meet the physician together and each receives one-on-one attention. SMAs can improve outcomes and physician productivity. Yet privacy concerns have stymied adoption. In physician-deprived nations,... View Details
Keywords: Health Care and Treatment; Customer Satisfaction; Outcome or Result; India
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Sönmez, Nazlı, Kavitha Srinivasan, Rengaraj Venkatesh, Ryan W. Buell, and Kamalini Ramdas. "Evidence from the First Shared Medical Appointments (SMAs) Randomised Controlled Trial in India: SMAs Increase the Satisfaction, Knowledge, and Medication Compliance of Patients with Glaucoma." e0001648. PLoS Global Public Health 3, no. 7 (2023).
  • October 2005 (Revised September 2006)
  • Case

Sapient Corporation (Abridged)

By: Rakesh Khurana and Joel Podolny
Describes the start-up, growth, organizational design, and operations over the first 10 years of a professional services firm. Focuses on the creative use of organizational purpose and values as an integral part of strategy and alignment of organizational activities. View Details
Keywords: Leadership; Organizational Culture; Change Management; Human Resources; Entrepreneurship; Growth and Development Strategy; Business Growth and Maturation; Operations; Business Processes; Management Analysis, Tools, and Techniques; Service Industry
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Khurana, Rakesh, and Joel Podolny. "Sapient Corporation (Abridged)." Harvard Business School Case 406-058, October 2005. (Revised September 2006.)
  • 27 Nov 2023
  • Blog Post

Creating Emerging Markets Sustainability Series - Opportunities for Green Entrepreneurship in the Face of Policy Inaction

interventions, pursuing a strategy to “inform the public of preventive measures that save lives and reduce damage to property and infrastructure.”[2] However, in the absence of... View Details
  • 08 Oct 2024
  • Video

Can capitalism adapt to a changing world?

  • 1994
  • Chapter

Beyond Strategy, Structure, and Systems to Purpose, Process, and People: Reflections on a Voyage of Discovery

By: C. A. Bartlett and S. Ghoshal
Keywords: Strategy; Organizational Structure; System; Mission and Purpose; Human Needs
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Bartlett, C. A., and S. Ghoshal. "Beyond Strategy, Structure, and Systems to Purpose, Process, and People: Reflections on a Voyage of Discovery." In The Relevance of a Decade: Essays to Mark the First Ten Years of the Harvard Business School Press, edited by Paula B. Duffy. Boston, MA: Harvard Business School Press, 1994.
  • 16 Nov 2020
  • Research & Ideas

Transitions of Power Are Difficult. What Joe Biden and Other Incoming Leaders Need to Know.

The strained presidential transition facing President-elect Joe Biden probably rings true for many CEOs and other business leaders stepping into new positions of power. We asked Rosabeth Moss Kanter, an expert on leadership and change, to... View Details
Keywords: by Sean Silverthorne
  • June 10, 2022
  • Article

Does Your Company’s Culture Reinforce Its Strategy and Purpose?

By: Hubert Joly
Good strategy has traditionally been seen as the key to business success. More recently, purpose has become an essential element of doing business. But something else is missing: culture, or the essential elements of how an organization and its employees behave, as... View Details
Keywords: Success; Mission and Purpose; Organizational Culture; Corporate Strategy
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Joly, Hubert. "Does Your Company’s Culture Reinforce Its Strategy and Purpose?" Harvard Business Review (website) (June 10, 2022).
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