Filter Results:
(761)
Show Results For
- All HBS Web
(1,181)
- News (243)
- Research (761)
- Events (3)
- Multimedia (2)
- Faculty Publications (199)
Show Results For
- All HBS Web
(1,181)
- News (243)
- Research (761)
- Events (3)
- Multimedia (2)
- Faculty Publications (199)
Page 1 of 761
Results →
Sort by
- 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
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.)
- Spring 2014
- Article
Ex-Ante Agreements in Standard Setting and Patent Pool Formation
By: Gaston Llanes and Joaquin Poblete
We present a model of standard setting and patent-pool formation. We study the effects of alternative standard-setting and pool-formation rules on technology choice, prices, and welfare. We find three main results. First, we show that allowing patent pools may reduce... View Details
Keywords: Standard Setting; Patent Pools; Royalty Stacking; Ex-ante Agreements; Coalition Formation; Motivation and Incentives; Patents; Agreements and Arrangements; Standards
Llanes, Gaston, and Joaquin Poblete. "Ex-Ante Agreements in Standard Setting and Patent Pool Formation." Special Issue on Innovation Economics. Journal of Economics & Management Strategy 23, no. 1 (Spring 2014): 50–67.
- fall 1995
- Article
Standard Setting Consortia, Antitrust, and High-Technology Industries
By: James J. Anton and Dennis A. Yao
Examines the antitrust treatment of private-sector standard setting in the U.S. Applicability of law and decision-making issues in high technology industries; Examination of cost-based facilitating theory; Approach to evaluate the reasonableness of a standard. View Details
Keywords: Private Sector; Information Technology; Law; Decision Making; Cost; Theory; Performance Evaluation; Standards; United States
Anton, James J., and Dennis A. Yao. "Standard Setting Consortia, Antitrust, and High-Technology Industries." Antitrust Law Journal 64, no. 1 (fall 1995): 247–265. (Harvard users click here for full text.)
- Spring 2012
- Article
The Need for Sector-Specific Materiality and Sustainability Reporting Standards
By: Robert G. Eccles, Michael P. Krzus, Jean Rogers and George Serafeim
Even though the supply of sustainability information has increased considerably in the last decade, companies are still failing to disclose material information in a comparable format. We believe this has two downsides. On the one hand, companies are not adequately... View Details
Keywords: Sustainability; Reporting; Standard Setting; Regulation; Environmental Sustainability; Accounting; Standards; Integrated Corporate Reporting; Corporate Disclosure; Competitive Advantage; Capital Markets; Accounting Industry; United States
Eccles, Robert G., Michael P. Krzus, Jean Rogers, and George Serafeim. "The Need for Sector-Specific Materiality and Sustainability Reporting Standards." Journal of Applied Corporate Finance 24, no. 2 (Spring 2012): 65–71.
- 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
Suarez, Fernando F., and Thomas R. Eisenmann. "Symbian: Setting the Mobility Standard." Harvard Business School Case 804-076, October 2003. (Revised March 2004.)
- 07 Dec 2010
- Working Paper Summaries
Towards an Understanding of the Role of Standard Setters in Standard Setting
- 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
da Silva Etges, Anna Paula Beck, Richard D. Urman, Anne Geubelle, Robert Kaplan, and Carisi Anne Polanczyk. "Cost Standard Set Program: Moving Forward to Standardization of Cost Assessment Based on Clinical Condition." Journal of Comparative Effectiveness Research 11, no. 17 (December 2022): 1219–1223.
- January 2013 (Revised March 2014)
- Case
The IASB at a Crossroads: The Future of International Financial Reporting Standards (B)
By: Karthik Ramanna, Karol Misztal and Daniela Beyersdorfer
In late 2012, IASB chair Hans Hoogervorst, just over a year into his term, must address several serious geopolitical challenges that can derail IFRS growth. The SEC has issued a report outlining why the U.S. should not adopt IFRS. Other major economies such as Japan... View Details
Keywords: IASB; IFRS; International Politics; Standard Setting; Accounting; International Accounting; International Relations; Government and Politics; Accounting Industry; Public Administration Industry; China; Europe; United States
Ramanna, Karthik, Karol Misztal, and Daniela Beyersdorfer. "The IASB at a Crossroads: The Future of International Financial Reporting Standards (B)." Harvard Business School Case 113-089, January 2013. (Revised March 2014.)
- winter 2007
- Article
The Rules of Standard Setting Organizations: An Empirical Analysis
By: Josh Lerner, Benjamin Chiao and Jean Tirole
Lerner, Josh, Benjamin Chiao, and Jean Tirole. "The Rules of Standard Setting Organizations: An Empirical Analysis." RAND Journal of Economics 38, no. 4 (winter 2007): 905–930. (Earlier versions distributed as National Bureau of Economic Research Working Paper No. 11156.)
- September 2006
- Article
A Model of Forum Shopping, with Special Reference to Standard Setting Organizations
By: Josh Lerner and Jean Tirole
Lerner, Josh, and Jean Tirole. "A Model of Forum Shopping, with Special Reference to Standard Setting Organizations." American Economic Review 96, no. 4 (September 2006): 1091–1113. (Earlier versions distributed as National Bureau of Economic Research Working Paper No. 10664.)
- 2007
- Other Unpublished Work
A Strategic Model and Estimation Procedure for Lobbying on Accounting Standard Setting
By: Karthik Ramanna
- May 2000
- Article
Maxmin Expected Utility over Savage Acts with a Set of Priors
By: Ramon Casadesus-Masanell, Peter Klibanoff and Emre Ozdenoren
This paper provides an axiomatic foundation for a maxmin expected utility over a set of priors (MMEU) decision rule in an environment where the elements of choice are Savage acts. This characterization complements the original axiomatizations of MMEU developed in a... View Details
Keywords: Uncertainty Aversion; Ambiguity; Expected Utility; Set Of Priors; Knightian Uncertainty; Decision Making; Game Theory; Risk and Uncertainty; Mathematical Methods
Casadesus-Masanell, Ramon, Peter Klibanoff, and Emre Ozdenoren. "Maxmin Expected Utility over Savage Acts with a Set of Priors." Journal of Economic Theory 92, no. 1 (May 2000): 35–65.
- September 2022
- Article
The Power and Limits of Expertise: Swiss–Swedish Linking of Vehicle Emission Standards in the 1970s and 1980s
By: Mattias Näsman and Sabine Pitteloud
Recent decades have witnessed increased public concern about vehicle emissions and growing frustration with political inaction and business preferences for the status quo. This article provides historical perspective on such regulatory dynamics by analyzing the Swiss... View Details
Keywords: Business And The Environment; Business And Society; Emission Reduction; Automobiles; Standard Setting; Norm-enforcement; Regulation; Expertise; Experts; Business and Government Relations; Environmental Regulation; Standards; Auto Industry; Switzerland; Sweden
Näsman, Mattias, and Sabine Pitteloud. "The Power and Limits of Expertise: Swiss–Swedish Linking of Vehicle Emission Standards in the 1970s and 1980s." Business and Politics 24, no. 3 (September 2022): 241–260.
- May 5, 1999
- Article
International Accounting Standards Committee's Core Set of Standards: Reviewed and US GAAP Contrasted
By: David F. Hawkins
Hawkins, David F. "International Accounting Standards Committee's Core Set of Standards: Reviewed and US GAAP Contrasted." Accounting Bulletin, no. 81 (May 5, 1999).
- December 1999
- Article
A Review of the Earnings Management Literature and its Implications for Standard Setting
By: Paul M. Healy and James Wahlen
Healy, Paul M., and James Wahlen. "A Review of the Earnings Management Literature and its Implications for Standard Setting." Accounting Horizons (December 1999).
- September 1987
- Background Note
Basic Issues in the Process of Formulating Strategy, Setting Goals, and Managing Standards of Performance
By: James L. Heskett
Heskett, James L. "Basic Issues in the Process of Formulating Strategy, Setting Goals, and Managing Standards of Performance." Harvard Business School Background Note 388-036, September 1987.
- February 28, 2014
- Article
A Better Route to Tech Standards
By: Josh Lerner and Jean Tirole
Technological standards are ubiquitous, whether they allow consumers to communicate seamlessly across wireless networks or manufacturers to procure goods across complex global supply chains. These standards—shaped by standard-setting organizations (SSOs) and... View Details
Lerner, Josh, and Jean Tirole. "A Better Route to Tech Standards." Science 343, no. 6174 (February 28, 2014): 972–973.
- 02 Mar 2009
- Research & Ideas
When Goal Setting Goes Bad
performance, the authors agree. But goal setting must be prescribed in doses, not as a standard remedy to increase productivity. They even offer a warning label and list 10 questions managers should ask... View Details
Keywords: by Sean Silverthorne