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Show Results For
- All HBS Web
(3,047)
- News (592)
- Research (2,036)
- Events (19)
- Multimedia (25)
- Faculty Publications (1,137)
- 29 Aug 2006
- First Look
First Look: August 29, 2006
standard deviation of demand, one that has been employed successfully in the recent literature uses dispersion among experts' forecasts. However, there has been limited empirical validation of this methodology. In this paper we provide a... View Details
Keywords: Sean Silverthorne
- April 2012
- Case
Credit Rating Agency Reform in the US and EU
By: Robert C. Pozen and Brian Conroy
The purpose of this note is to explore reform options for the credit rating industry. The note examines the ways in which credit rating agencies contributed to the recent financial crisis, particularly through ratings of securitized products and sovereign debt. It... View Details
Keywords: Debt Securities; Financial Condition; Standards; Financial Crisis; Corporate Finance; Financial Services Industry; United States; European Union
Pozen, Robert C., and Brian Conroy. "Credit Rating Agency Reform in the US and EU." Harvard Business School Case 312-127, April 2012.
- August 2010 (Revised August 2011)
- Case
Batson International, S.A. (A)
By: David F. Hawkins
Management seeking to make up a shortfall in interim period earnings is seeking an accounting solution to close the gap. View Details
Keywords: Earnings Management; Financial Reporting; International Accounting; Financial Management; Standards; United States
Hawkins, David F. "Batson International, S.A. (A)." Harvard Business School Case 111-023, August 2010. (Revised August 2011.)
- 2003
- Chapter
Designing Sustainability at BMW Group: The Designworks/USA Experience
By: Michael W. Toffel, Natalie Hill and Kellie McElhaney
This case study describes how an industrial design company developed a Sustainability Management System (SMS) standard, designed and implemented an SMS throughout its business, and then became the first company in the world to achieve third-party SMS certification. The... View Details
Keywords: Design; Governance Compliance; Management Practices and Processes; Standards; Environmental Sustainability; United States
Toffel, Michael W., Natalie Hill, and Kellie McElhaney. "Designing Sustainability at BMW Group: The Designworks/USA Experience." In From Principles to Practice, 57–83. Case Studies Series. Global Compact Office, 2003.
- 01 Jun 1998
- News
Investigation Leads to Sanctions, Recommendations
year. On April 9, a letter to the HBS community from Dean Kim B. Clark and a statement from the Faculty and Staff Standards Committee (FSSC) reported the results of an investigation that had found a pattern of behavior within one class... View Details
- 2019
- Working Paper
Southern Responses to Gold Certification: Cooperate, Compete, Reject, Revise
By: Kristin Sippl
Artisanal gold mining is a Southern subsistence livelihood posing both challenges and opportunities for sustainable development. In 2011, Fairtrade International launched a certification program to address sustainability problems in the sector. Southern activists,... View Details
Keywords: Eco-labeling; Extractive Industries; Emerging Economies; Fair Trade; Environmental Sustainability; Standards; Programs; Governance Compliance; Competition; Adaptation; Mining Industry
Sippl, Kristin. "Southern Responses to Fair Trade Gold: Cooperation, Competition, Supplementation." Harvard Business School Working Paper, No. 19-055, November 2018. (Forthcoming in Ecological Economics.)
- December 2010
- Article
Implications for GAAP from an Analysis of Positive Research in Accounting
By: S.P. Kothari, Karthik Ramanna and Douglas J. Skinner
Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces.... View Details
Keywords: Fair Value Accounting; Standards; International Accounting; Financial Markets; Financial Reporting
Kothari, S.P., Karthik Ramanna, and Douglas J. Skinner. "Implications for GAAP from an Analysis of Positive Research in Accounting." Journal of Accounting & Economics 50, nos. 2-3 (December 2010): 246–286. (Presented at the 2009 Journal of Accounting & Economics Conference.)
- July 2009 (Revised June 2010)
- Case
Kim Park (A): Long-lived Nonmonetary Assets
By: David F. Hawkins
A series of caselets exploring the accounting for long-lived nonmonetary assets. View Details
Keywords: Accounting; Financial Reporting; International Accounting; Assets; Asset Management; Standards
Hawkins, David F. "Kim Park (A): Long-lived Nonmonetary Assets." Harvard Business School Case 110-017, July 2009. (Revised June 2010.)
- Web
Admissions & Financial Aid | MBA
aid in these years and follow standard HMS financial aid policies and procedures. In Year 4, students are registered at HBS pursuing the MBA Required Curriculum and pay full HBS tuition and fees. Students apply to the HBS Financial Aid... View Details
- 12 Oct 1999
- Research & Ideas
Value Judgments: Business Ethics Across Borders
organizational values and business ethics, Paine focused on U.S. companies engaged in business principally at home. But faced with an increasing number of questions from international students about whether U.S. standards and values... View Details
Keywords: by Judith A. Ross
- 01 Jun 2009
- News
Consumption Is America’s Competitive Advantage
standard of living. But Amar Bhidé (MBA ’79, DBA ’88) thinks the “gathering storm” theory is not only wrong but alarmist and harmful. Writing in his book The Venturesome Economy: How Innovation Sustains Prosperity in a More Connected... View Details
- October 2011
- Teaching Note
Bridging the GAAPs (TN)
By: Gwen Yu
Teaching Note for 111-114. View Details
Keywords: Equity; Financial Reporting; Investment Portfolio; Valuation; Framework; Adoption; Standards; Globalization
Yu, Gwen. "Bridging the GAAPs (TN)." Harvard Business School Teaching Note 112-045, October 2011.
- Article
Designing Sustainability at BMW Group: The Designworks/USA Experience
By: Kellie McElhaney, Michael W. Toffel and Natalie Hill
This case study describes how an industrial design company developed a sustainability management system (SMS) standard, designed and implemented an SMS throughout its business, and then became the first company in the world to achieve third-party SMS certification by a... View Details
Keywords: Design; Governance Compliance; Management Practices and Processes; Standards; Environmental Sustainability; Auto Industry; United States
McElhaney, Kellie, Michael W. Toffel, and Natalie Hill. "Designing Sustainability at BMW Group: The Designworks/USA Experience." Greener Management International: The Journal of Corporate Environmental Strategy and Practice 46 (Summer 2004): 103–116.
- 15 Jun 2010
- First Look
First Look: June 15
tranches. Overall, a one standard deviation reduction in average time on the market decreases the interest rate for institutional loans by over 30 basis points per annum. While this effect is significantly larger for loan tranches bought... View Details
Keywords: Martha Lagace
- 01 Dec 2020
- News
Advance Racial Equity in the Office
those challenges. Quantitatively and qualitatively, define the standard of what “good” looks like, and then commit to bringing the same standard of rigor with which organizations approach any other aspect of... View Details
- August 2010
- Supplement
Batson International, S.A. (B)
By: David F. Hawkins
A surprise internal audit of a division's accounting practices reveals a number of possible earnings management and accounting irregularities. View Details
Keywords: Accounting Audits; Earnings Management; Financial Reporting; International Accounting; Standards; United States
Hawkins, David F. "Batson International, S.A. (B)." Harvard Business School Supplement 111-024, August 2010.
- 01 Dec 1997
- News
Stacey Lawson (MBA '96)
illustrations of standard parts, such as valves, pumps, and gears. Today Lawson is the vice president of marketing at InPart, a company she cofounded upon graduating from HBS. InPart, now fifty employees strong, is creating a library of... View Details
- 01 Sep 2009
- News
Faculty Research Online
Reporting Standards (IFRS) when others do not? In this working paper, Assistant Professor Karthik Ramanna and MIT Sloan School of Management’s Ewa Sletten examine variations in the decision to adopt the IFRS View Details
- 17 Nov 2020
External Partner Event: MBA Information Session Hosted by the HBS Club of the Philippines
Join the HBS Club of the Philippines to meet local alumni and learn about the value of Harvard Business School’s MBA. The event will run from 7:30pm-9:00pm Philippine Standard Time. This link goes directly to the Zoom room. The password... View Details
- 01 Mar 2017
China 2+2 Program Webinar
Join us to learn more about the 2+2 Program at Harvard Business School and hear from current Chinese students who applied through 2+2. This event will be held at 20:30 China Standard Time (7:30 AM EST). View Details