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Show Results For
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All HBS Web
(578)
- News (95)
- Research (385)
- Events (2)
- Multimedia (4)
- Faculty Publications (264)
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- 03 Apr 2009
- What Do You Think?
How Much Obsolescence Can Business and Society Absorb?
personal level, C. J. Cullinane reported that "I work with keeping up with technology but the newspapers and books are my anchor . [They also leave] a good audit trail." Phil Clark said, "Ultimately, when a person becomes...
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- 12 Apr 2010
- Research & Ideas
One Report: Better Strategy through Integrated Reporting
document that must be audited and filed with the appropriate regulatory agency. A separate CSR report also marginalizes the importance of nonfinancial information to shareholders. While Socially Responsible Investment (SRI) funds pay some...
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by Martha Lagace
- 06 Aug 2013
- First Look
First Look: August 6
displeasure over the directors' ineffectiveness at monitoring managers. In a sample of securities class-action lawsuits from 1996 to 2010, about 11% of independent directors are named as defendants. The likelihood of being named is greater for View Details
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Anna Secino
- October 2016 (Revised January 2017)
- Supplement
Bally Total Fitness (B): The Fall, 2005–2016
By: John R. Wells and Gabriel Ellsworth
By many measures the largest health-club chain in the United States in the early 2000s, Bally Total Fitness sold most of its remaining fitness clubs to 24 Hour Fitness in 2014 and disappeared from the industry top 100 rankings. After Bally was bedeviled by accounting...
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Keywords:
Bally Total Fitness;
Accounting;
Accounting Audits;
Accrual Accounting;
Business Earnings;
Revenue Recognition;
Financial Statements;
Acquisition;
Business Exit or Shutdown;
For-Profit Firms;
Crime and Corruption;
Borrowing and Debt;
Capital;
Capital Structure;
Cash;
Cash Flow;
Public Equity;
Financial Condition;
Insolvency and Bankruptcy;
Financing and Loans;
Investment Activism;
Profit;
Revenue;
Geographic Scope;
Business History;
Executive Compensation;
Resignation and Termination;
Annual Reports;
Contracts;
Lawsuits and Litigation;
Business or Company Management;
Marketing;
Market Entry and Exit;
Private Ownership;
Public Ownership;
Problems and Challenges;
Strategy;
Business Strategy;
Competition;
Corporate Strategy;
Health Industry;
Accounting Industry;
United States;
Illinois;
Chicago
Wells, John R., and Gabriel Ellsworth. "Bally Total Fitness (B): The Fall, 2005–2016." Harvard Business School Supplement 717-422, October 2016. (Revised January 2017.)
- 16 Aug 2010
- Lessons from the Classroom
HBS Introduces Marketing Analysis Tools for Managers
marketing decision-making. These could include marketing research concepts such as conjoint analysis and perceptual mapping, and brand analysis techniques such as calculating brand equity and conducting brand audit analyses.
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by Sarah Jane Gilbert
- 07 Oct 2014
- First Look
First Look: October 7
Results from a Natural Field Experiment in California By: Levine, David I., and Michael W. Toffel Abstract—For companies with strong internal occupational safety and health auditing programs, OSHA inspections might seem a formality that...
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Sean Silverthorne
- 29 Sep 2003
- Research & Ideas
Pride Goeth Before a Profit
This wasn't a challenge when it came to the oil, but gas was another matter. "Oil was always what buttered everybody's bread," he says, but no one seemed to care much about natural gas. In fact, only one Unocal field in North America had passed a natural gas...
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by Theodore Kinni
- 19 Apr 2016
- First Look
April 19, 2016
leading the development of an auditing and verification framework for the Voluntary Principles on Security and Human Rights (the VPs), a set of commitments embraced by most of the world’s largest extractive companies. The case provides...
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Sean Silverthorne
- 30 May 2005
- Research & Ideas
Germany’s Pioneering Corporate Managers
intervened ruthlessly (and sometimes unfairly) when he saw profits suffer. After thirty years, when his little seventy-person firm became one of the largest industrial operations and employers in Germany, he again established a central View Details
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by Sean Silverthorne
- 15 Jan 2013
- First Look
First Look: January 15
led to widespread VAT adoption worldwide, but there is surprisingly little evidence. I find that the paper trail acts as a substitute to a firm's own audit risk. A message announcing increased tax enforcement has a much smaller effect on...
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Sean Silverthorne
- 09 Aug 2011
- First Look
First Look: August 9
for Auditor Independence Yet? Authors:M.H. Bazerman and D.A. Moore Publication:Accounting, Organizations and Society (in press) Abstract Well before the collapse of Enron and Arthur Andersen, we argued that the auditing system had been...
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Sean Silverthorne
- 10 Oct 2007
- First Look
First Look: First Look: October 10
We investigate these research questions in the context of the U.S. Environmental Protection Agency's Audit Policy. Download the paper: http://www.hbs.edu/research/pdf/08-021.pdf Cases & Course MaterialsGianna Angelopoulos-Daskalaki...
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Martha Lagace
- 19 Apr 2011
- First Look
First Look: April 19
differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over...
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Sean Silverthorne
- 16 Mar 2003
- Research & Ideas
At the Center of Corporate Scandal Where Do We Go From Here?
and the processes that have proven so successful in driving the economy. Each of us has an obligation to help change what needs to be changed and to restore that faith—CEOs, legislators, regulators, partners in audit firms, the media, and...
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by Kim B. Clark
- 04 Jun 2007
- Research & Ideas
Is Health Care Making You Better—or Dead?
get there—this is a classic public good—is for the government to require this kind of disclosure, and to have something like generally accepted accounting principles and audits so it goes beyond "trust us." I think that's what...
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- 16 Jul 2013
- First Look
First Look: July 16
defendants. The likelihood of being named is greater for audit committee members and directors who sell stock during the class period. Named directors receive more negative recommendations from Institutional Shareholder Services (ISS), a...
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Anna Secino