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  • All HBS Web  (1,163)
    • People  (1)
    • News  (259)
    • Research  (795)
    • Events  (4)
  • Faculty Publications  (250)

Show Results For

  • All HBS Web  (1,163)
    • People  (1)
    • News  (259)
    • Research  (795)
    • Events  (4)
  • Faculty Publications  (250)
Page 1 of 1,163 Results →
  • February 2013
  • Article

Towards an Understanding of the Role of Standard Setters in Standard Setting

By: Abigail M. Allen and Karthik Ramanna
We investigate the effect of standard setters in standard setting: we examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards. Notably, we find FASB... View Details
Keywords: FASB; Politics; Relevance; Reliability; Standard Setting; Accounting; Standards; Fair Value Accounting; Government and Politics; Personal Characteristics
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Allen, Abigail M., and Karthik Ramanna. "Towards an Understanding of the Role of Standard Setters in Standard Setting." Journal of Accounting & Economics 55, no. 1 (February 2013): 66–90. (Journal of Accounting & Economics Editors' Choice Article.)
  • 2007
  • Other Unpublished Work

A Strategic Model and Estimation Procedure for Lobbying on Accounting Standard Setting

By: Karthik Ramanna
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Ramanna, Karthik. "A Strategic Model and Estimation Procedure for Lobbying on Accounting Standard Setting." 2007.
  • 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.)

    Towards an Understanding of the Role of Standard Setters in Standard Setting

    Journal of Accounting and Economics Vol. 55, No. 1 (February 2013), pp. 66–90.

    We investigate the effect of standard setters in standard setting. We examine how certain professional and political characteristics of FASB members and SEC commissioners... View Details
    • 12 Feb 2015
    • Working Paper Summaries

    Auditor Lobbying on Accounting Standards

    Keywords: by Abigail M. Allen, Karthik Ramanna & Sugata Roychowdhury; Accounting
    • August 2001
    • Background Note

    Work Methods Design: Note on Time Standards

    By: H. Kent Bowen
    Looks at production design. Helps students observe and work with procedures and consider cost reduction ideas using a view of methods improvement. View Details
    Keywords: Cost Management; Management Practices and Processes; Standards; Production; Performance Improvement; Perspective
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    Bowen, H. Kent. "Work Methods Design: Note on Time Standards." Harvard Business School Background Note 602-066, August 2001.
    • 2021
    • Working Paper

    Kidney Exchange: An Operations Perspective

    By: Itai Ashlagi and Alvin E. Roth
    Many patients in need of a kidney transplant have a willing but incompatible (or poorly matched) living donor. Kidney exchange programs arrange exchanges among such patient-donor pairs, in cycles and chains of exchange, so each patient receives a compatible kidney.... View Details
    Keywords: Kidney Exchange Programs; Health Disorders; Health Care and Treatment; Programs; Design
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    Ashlagi, Itai, and Alvin E. Roth. "Kidney Exchange: An Operations Perspective." NBER Working Paper Series, No. 28500, February 2021.
    • September 2015
    • Article

    Codes in Context: How States, Markets, and Civil Society Shape Adherence to Global Labor Standards

    By: Michael W. Toffel, Jodi L. Short and Melissa Ouellet
    Transnational business regulation is increasingly implemented through private voluntary programs—like certification regimes and codes of conduct—that diffuse global standards. But little is known about the conditions under which companies adhere to these standards. We... View Details
    Keywords: Transnational Regulation; Labor Standards; Consumer Politics; Codes Of Conduct; Compliance; Governance Compliance; Operations; Globalization; Labor
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    Toffel, Michael W., Jodi L. Short, and Melissa Ouellet. "Codes in Context: How States, Markets, and Civil Society Shape Adherence to Global Labor Standards." Regulation & Governance 9, no. 3 (September 2015): 205–223.
    • April 1982 (Revised September 1986)
    • Case

    Ideal Standard France: Pat Paterson

    By: Christopher A. Bartlett
    A newly appointed country subsidiary manager must decide on action for an operation losing $1 million per month. He is constrained by price controls on one hand and sensitive union relations on the other. Furthermore a major loss-contributing plant has recently been... View Details
    Keywords: Business Subsidiaries; Transition; Cost Management; Management; Crisis Management; Labor and Management Relations
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    Bartlett, Christopher A. "Ideal Standard France: Pat Paterson." Harvard Business School Case 382-139, April 1982. (Revised September 1986.)
    • Web

    Standards of Conduct - Recruiting

    student behavior throughout the recruiting process. These standards include procedures for late interview cancellations, no-shows, reneging on accepted offers, and other violations of professional standards.... View Details
    • September 2021
    • Article

    Kidney Exchange: An Operations Perspective

    By: Itai Ashlagi and Alvin E. Roth
    Many patients in need of a kidney transplant have a willing but incompatible (or poorly matched) living donor. Kidney exchange programs arrange exchanges among such patient-donor pairs, in cycles and chains of exchange, so each patient receives a compatible kidney.... View Details
    Keywords: Kidney Exchange Programs; Matching; Health Disorders; Health Care and Treatment; Programs; Design
    Citation
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    Ashlagi, Itai, and Alvin E. Roth. "Kidney Exchange: An Operations Perspective." Management Science 67, no. 9 (September 2021): 5455–5478.
    • 01 Sep 2023
    • News

    Elevator Pitch: Standard of Care

    Illustration by Drue Wagner Mike H. M. Teodorescu (DBA 2018) CEO, SurgiBox Dan Brown (DBA 2019) CFO Concept: Founded in the wake of Haiti’s 2010 earthquake, SurgiBox’s lead product is a portable operating room that fits into a backpack and runs on a rechargeable... View Details
    Keywords: entrepreneurship; healthcare; surgery; Ukraine; Ambulatory Health Care Services; Health, Social Assistance
    • 12 Sep 2023
    • Cold Call Podcast

    Can Remote Surgeries Digitally Transform Operating Rooms?

    Keywords: Health
    • October 2003 (Revised March 2004)
    • Case

    Symbian: Setting the Mobility Standard

    By: Fernando F. Suarez and Thomas R. Eisenmann
    Symbian, a joint venture owned by companies who collectively sold a dominant share of the world's cell phones, faced competition from Microsoft in developing the operating system for "smartphones," which integrated mobile communications and computing functions. In... View Details
    Keywords: Competition; Joint Ventures; Information Technology; Software; Wireless Technology; Mobile Technology; Information Technology Industry; Telecommunications Industry
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    Suarez, Fernando F., and Thomas R. Eisenmann. "Symbian: Setting the Mobility Standard." Harvard Business School Case 804-076, October 2003. (Revised March 2004.)
    • 13 Jul 2010
    • News

    Setting an Industry Standard

    Keywords: beer; brewaries; Beverage and Tobacco Product Manufacturing; Manufacturing; Food and Beverage Stores; Retail Trade
    • 30 Mar 2021
    • Working Paper Summaries

    Kidney Exchange: An Operations Perspective

    Keywords: by Itai Ashlagi and Alvin E. Roth; Health; Biotechnology
    • February 2004 (Revised March 2006)
    • Case

    Pratt & Whitney: Engineering Standard Work

    By: H. Kent Bowen and Courtney Purrington
    As the engineering of state-of-the-art jet engines becomes more and more complex, Pratt & Whitney leaders face major competitive problems. Product development projects are not meeting the cost, quality, and lead-time targets. The leadership develops a design,... View Details
    Keywords: Design; Engineering; Cost; Knowledge Management; Time Management; Product Launch; Standards; Product Development; Problems and Challenges; Quality; Creativity; Competitive Strategy; Manufacturing Industry
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    Bowen, H. Kent, and Courtney Purrington. "Pratt & Whitney: Engineering Standard Work." Harvard Business School Case 604-084, February 2004. (Revised March 2006.)
    • July 1999
    • Background Note

    Comments on Standard Times and the Division of Labor

    By: Roy D. Shapiro
    A brief note on the origins and uses of standard times in production process flow diagrams and on the benefits and drawbacks of division of labor. A rewritten version of two earlier notes. View Details
    Keywords: Labor; Management Practices and Processes; Standards; Production
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    Shapiro, Roy D. "Comments on Standard Times and the Division of Labor." Harvard Business School Background Note 600-013, July 1999.
    • 2013
    • Chapter

    Multinational Enterprises and Incomplete Institutions: The Demandingness of Minimum Moral Standards

    By: Nien-he Hsieh
    Multinational enterprises (MNEs) operate across countries that vary widely in their legal, political, and regulatory institutions. One question that arises is whether there are certain minimum standards that ought to guide managers in their decision making... View Details
    Keywords: Multinational Firms and Management; Decision Making; Standards
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    Hsieh, Nien-he. "Multinational Enterprises and Incomplete Institutions: The Demandingness of Minimum Moral Standards." In Business Ethics. 2nd ed. Edited by Michael Boylan, 409–422. Hoboken, NJ: John Wiley & Sons, 2013.
    • 2019
    • Working Paper

    Golden Opportunity? Voluntary Sustainability Standards for Artisanal and Small-scale Gold Mining and the United Nations Sustainable Development Goals

    By: Kristin Sippl
    While much is known about voluntary sustainability standards' contributions to certain issues in certain sectors, less is known about their contributions to the realization of the United Nations Sustainable Development Goals (SDGs). This paper helps balance the... View Details
    Keywords: Sustainability Standards; Gold; Certification; Eco-labeling; International Law; Extractive Industries; Fair Trade; United Nations; Sustainable Development; Environmental Sustainability; Standards; Adoption; Governance; Global Range; Luxury; Mining Industry
    Citation
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    Sippl, Kristin. "Golden Opportunity? Voluntary Sustainability Standards for Artisanal Mining and the United Nations Sustainable Development Goals." Harvard Business School Working Paper, No. 19-024, September 2018. (Revised April 2019. Revise and Resubmit.)
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