Publications

17 Oct 2023
Blog Post

HBS Section I Celebrates Parents, Mentors, and Partners Day

If there’s one thing our LEAD (Leadership and Organizational Behavior) Professor David Fubini (MBA 1980) tried to drill into the MBA Class of 2024 Section I, it’s that we should take the time to thank the people who got us to HBS –... View Details

December 2022
Article

Cost Standard Set Program: Moving Forward to Standardization of Cost Assessment Based on Clinical Condition

By: Anna Paula Beck da Silva Etges, Richard D. Urman, Anne Geubelle, Robert Kaplan and Carisi Anne Polanczyk

This communication announces the International Cost Standard Set Program. Its goal is to establish global standardized frameworks for measuring the costs of treating specific clinical conditions. A scientific committee, including 16 international healthcare cost... View Details

Keywords: Time-Driven Activity-Based Costing; Value-based Health Care; Cost; Health Care and Treatment; Activity Based Costing and Management; Health Industry

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Navigating Your Worth: AI, Negotiations, and the Nature of Expertise - Course Catalog

Grading / Course Administration Students will participate in simulated negotiations; participation in these exercises (including written reflections) will account for 50% of the grade. The remainder will... View Details

Robert Simons

Robert Simons is a Baker Foundation Professor at Harvard Business School. For over 35 years, Simons has taught accounting, management control, and strategy execution courses in both the Harvard MBA and Executive Education Programs. For 2024/25, he is teaching a... View Details

07 Jun 2023
News

Buy Now, Pay Later Is Boosting Sales. But Signs of Users’ Stress Are Emerging.

20 Apr 2019
News

Capitalism in crisis: U.S. billionaires worry about the survival of the system that made them rich

24 Sep 2021
News

‘A Different Kind of Moral Hazard’: The History and Politics behind the Evergrande Debt Crisis

Web

Medium of Artistic Expression - Edwin H. Land & Polaroid | Harvard Business School

photographs by Polaroid employees from 1948 to the early 1950s, spanning the transition from sepia to black-and-white images, reveal the playful nature of the medium in everyday scenes as well as its... View Details

29 Feb 2024
News

Savannah Ranks in Top 5 Percent of Cities With Worst Money Management, Study Shows

08 May 2008
Working Paper Summaries

Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry

Keywords: by Dennis Campbell, Srikant M. Datar & Tatiana Sandino; Retail; Food & Beverage

17 Jan 2021
News

Future of ‘brand Trump’: The first president to leave office poorer than when he went in?

March 2015
Teaching Note

McKinsey & Co.—Protecting its Reputation (A) and (B)

By: Jay Lorsch and Emily McTague

McKinsey & Co—Protecting its Reputation (A&B) is a field case written from the perspective of the Firm's Managing Director Dominic Barton. The two cases describe the actions McKinsey & Co took to protect the firm's reputation after the Rajat Gupta matter.
The... View Details

Keywords: Consulting Firms; Leadership & Corporate Accountability; Leadership And Change Management; Leadership And Managing People; Leading A Global Business; Corporate Culture; Professional Service Firms; Professional Service Firm; Leadership; Corporate Accountability; Corporate Governance; Organizational Culture; Organizational Change and Adaptation; Consulting Industry; United States

March 1998 (Revised August 2000)
Case

Bumper Acquisition (C), A

By: James K. Sebenius and David T. Kotchen

Carries the negotiation between Thermo-Impact and Medallion Capital through October 1996. The companies began talks in 1995 when Medallion offered to buy Thermo-Impact. Students view developments from the perspective of Thermo-Impact's owners and must make decisions... View Details

Keywords: Decisions; Negotiation Process; Negotiation Participants; Entrepreneurship; Acquisition; Manufacturing Industry; Auto Industry; Illinois

March 1996
Case

FASB and Employee Stock Options, The

Summarizes the accounting principles governing employee stock options, including the recently issued accounting standard SFAS 123, Accounting for Stock-Based Compensation. Presents the theoretical issues involved with valuation and measurement of employee stock-based... View Details

Keywords: Employee Stock Ownership Plan; Accounting

February 2013 (Revised June 2017)
Case

Project Sun Devil and Project Paris

By: Nori Gerardo Lietz

Tony Lee is preparing to present a project to the investment committee of Howard Street Capital. He will be recommending an investment in Project Sun Devil, a high-quality 225-unit student housing rental property near Tempe, Arizona. Tony Lee will compete for capital... View Details

Keywords: General Management; Financial Analysis; Return On Assets; Accounting; Performance Measurement; Financial Ratios; Return On Equity; Financial Statements; Profitability Analysis; Portfolio Investment; Portfolio Management; Real Estate; Property; Investment Portfolio; Investment Return; Real Estate Industry; United States

September 1999 (Revised February 2000)
Case

Microsoft's Financial Reporting Strategy

Explores Microsoft's overall financial reporting strategy by examining the company's treatment of two accounting issues--software capitalization and revenue recognition. For both issues, the company selects accounting methods that are relatively conservative. Also... View Details

Keywords: Financial Reporting; Information Technology Industry

2024
Working Paper

The Financial Anatomy of Climate Solutions: A Large Language Model Approach to Company Classification and Analysis

By: Shirley Lu and George Serafeim

Leveraging advancements in large language models (LLM), we study the financial characteristics of firms offering climate solutions-products and services aimed at fostering a transition to a low-carbon economy. We use a new measure that applies LLM to 10-K Item 1... View Details

Keywords: Climate; Climate Finance; Innovation; Technology; Financial Statement Analysis; AI and Machine Learning; Climate Change; Environmental Sustainability; Analysis; Financial Statements

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2024
Working Paper

The Fading Light of Democratic Capitalism: How Pervasive Cronyism and Restricted Suffrage Are Destroying Democratic Capitalism as a National Ideal…and What to Do about It

By: Malcolm S. Salter

What are we to do about declining public trust and confidence in democratic capitalism, which many citizens consider a cornerstone of our national ideology and identity? While the answer is not entirely clear, I argue in this essay that any effort aimed at restoring... View Details

Keywords: Government Administration; Economic Systems; Trust; United States