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All HBS Web
(1,752)
- People (1)
- News (230)
- Research (1,272)
- Events (4)
- Multimedia (4)
- Faculty Publications (626)
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- Research Summary
The Corporate Governance Role of Taxes
Dyck introduces evidence that private benefits of control are higher in countries with poor tax enforcement and in ongoing work explores further this correlation using both theory and empirical work from the United States and Russia. This work illustrates that the...
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- January 2003 (Revised December 2003)
- Case
Financial Performance Reporting
By: David F. Hawkins
Students must evaluate the Financial Accounting Standards Board/International Accounting Standards Board's tentative decisions on comprehensive income statements.
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Keywords:
International Accounting;
Income;
Decision Making;
Financial Reporting;
Corporate Governance;
Accounting Industry
Hawkins, David F. "Financial Performance Reporting." Harvard Business School Case 103-046, January 2003. (Revised December 2003.)
- Research Summary
Governance, Accountability, and Performance for Social Enterprise
By: Dutch Leonard
This project examines the relationship between governance structures, accountability relationships, and performance outcomes for social enterprises. Most previous work in this area has examined these topics separately, or in pairs; the purpose of this project is to...
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- May 2013
- Article
The Performance Frontier: Innovating for a Sustainable Strategy
By: Robert G. Eccles and George Serafeim
By now most companies have sustainability programs. They're cutting carbon emissions, reducing waste, and otherwise enhancing operational efficiency. But a mishmash of sustainability tactics does not add up to a sustainable strategy. To endure, a strategy must address...
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Keywords:
Sustainability;
Innovation;
Environment;
Corporate Reporting;
Corporate Social Responsibility;
Governance;
Strategy;
Value;
Corporate Social Responsibility and Impact;
Performance;
Environmental Sustainability;
Innovation and Invention
Eccles, Robert G., and George Serafeim. "The Performance Frontier: Innovating for a Sustainable Strategy." Harvard Business Review 91, no. 5 (May 2013): 50–60.
- 2008
- Working Paper
Performance and Control across Multiple Markets
By: Tatiana Sandino, Dennis Campbell and Shelby Yu
Chain organizations typically operate units across different types of markets, with significantly diverging customer bases. Such market-type dispersion potentially influences performance through two channels: it makes performance a noisier indicator of store manager...
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Keywords:
Governance Controls;
Organizational Design;
Markets;
Franchise Ownership;
Performance;
Retail Industry
Sandino, Tatiana, Dennis Campbell, and Shelby Yu. "Performance and Control across Multiple Markets." American Accounting Association Financial Accounting and Reporting Section Paper, January 2008.
- May 2014
- Case
Building a High Performance Culture at IDFC
By: V.G. Narayanan and Vidhya Muthuram
IDFC was set up in 1997 to direct private finance to infrastructure projects in India. Over the years, it expanded its capabilities to become a 'complete solutions provider' offering financing solutions including debt and equity, investment banking, brokerage and asset...
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Narayanan, V.G., and Vidhya Muthuram. "Building a High Performance Culture at IDFC." Harvard Business School Case 114-077, May 2014.
- 31 Jan 2013
- Working Paper Summaries
Boardroom Centrality and Firm Performance
- 18 Sep 2000
- Research & Ideas
Getting It Done: Improving Nonprofit Performance
and encourages less successful performers "to improve or wither." The need for change shouldn't obscure the fact that nonprofits have long played an important role in American society, Grossman concludes. "As the legislative, executive,...
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Keywords:
by James E. Aisner
- 29 Nov 2013
- Working Paper Summaries
Surfacing the Submerged State with Operational Transparency in Government Services
- 2011
- Other Unpublished Work
The Performance Effects of Regulatory Oversight
This paper explores the heterogeneity in firm performance that can arise from exogenously varying levels of oversight in regulated industries. We use data on the performance of U.S. commercial banks to show that banks located physically closer to their supervisors'...
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- December 1999 (Revised December 2012)
- Background Note
Measuring Interim Period Performance
By: David F. Hawkins
Covers interim period accounting objectives, theories, and practices. Special financial analysis concerns related to this topic are discussed. A rewritten version of an earlier note.
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Keywords:
Accounting;
Business Ventures;
Policy;
Management Practices and Processes;
Measurement and Metrics;
Performance Evaluation
Hawkins, David F. "Measuring Interim Period Performance." Harvard Business School Background Note 100-002, December 1999. (Revised December 2012.)
- November 2011
- Article
Corporate Governance When Founders Are Directors
By: Feng Li and Suraj Srinivasan
We examine CEO compensation, CEO retention policies, and M&A decisions in firms where founders serve as a director with a non-founder CEO (founder-director firms). We find that founder-director firms offer a different mix of incentives to their CEOs than other firms....
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Keywords:
Corporate Governance;
Executive Compensation;
Retention;
Policy;
Motivation and Incentives;
Performance;
Governing and Advisory Boards;
Mergers and Acquisitions;
Wages;
United States
Li, Feng, and Suraj Srinivasan. "Corporate Governance When Founders Are Directors." Journal of Financial Economics 102, no. 2 (November 2011): 454–469.
- 2010
- Working Paper
Corporate Governance When Founders Are Directors
By: Feng Li and Suraj Srinivasan
We examine CEO compensation, CEO retention policies, and M&A decisions in firms where founders serve as a director with a non-founder CEO (founder-director firms). We find that founder-director firms offer a different mix of incentives to their CEOs than other firms....
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Keywords:
Business Startups;
Governing and Advisory Boards;
Executive Compensation;
Retention;
Managerial Roles;
United States
Li, Feng, and Suraj Srinivasan. "Corporate Governance When Founders Are Directors." Harvard Business School Working Paper, No. 11-018, August 2010.
- October 2015
- Article
Managing the Performance Tradeoffs from Partner Integration: Implications of Contract Choice in R&D Projects
By: Alan MacCormack and Anant Mishra
Formal contracts represent an important governance instrument with which firms exercise control of and compensate partners in R&D projects. The specific type of contract used, however, can vary significantly across projects. In some, firms govern partnering...
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Keywords:
""Partner Integration;
Contract Choice;
R&D Project Management;
Relational Contracts;
Partnering Performance;
Research and Development;
Projects;
Partners and Partnerships;
Performance;
Contracts
MacCormack, Alan, and Anant Mishra. "Managing the Performance Tradeoffs from Partner Integration: Implications of Contract Choice in R&D Projects." Production and Operations Management 24, no. 10 (October 2015): 1552–1569.
- 21 May 2019
- Working Paper Summaries
rTSR: When Do Relative Performance Metrics Capture Relative Performance?
- 14 Dec 2011
- Research & Ideas
The New Measures for Improving Nonprofit Performance
How can nonprofit leaders address such conflicting demands? Harvard Business School Working Knowledge recently spoke with two leaders in the field of nonprofit performance management. Mario Morino is cofounder and chairman of Venture...
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Keywords:
by Julia Hanna
- 2013
- Article
Learning and the Disappearing Association Between Governance and Returns
By: Lucian A. Bebchuk, Alma Cohen and Charles C.Y. Wang
The correlation between governance indices and abnormal returns documented for 1990–1999 subsequently disappeared. The correlation and its disappearance are both due to market participants' gradually learning to appreciate the difference between good-governance and...
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Keywords:
Corporate Governance;
Investment Return;
Operations;
Performance;
Value;
Learning;
Business Earnings;
Behavioral Finance
Bebchuk, Lucian A., Alma Cohen, and Charles C.Y. Wang. "Learning and the Disappearing Association Between Governance and Returns." Journal of Financial Economics 108, no. 2 (May 2013): 323–348. (2013 IRRCi Investor Research Award.)
- Research Summary
Performance Measurement and Accountability in the Social Sector
Professor Ebrahim's research examines the pressures for accountability facing social sector organizations, and their implications for organizational performance. How can nonprofits and social enterprises measure performance in order to achieve better results? This...
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- 2024
- Working Paper
You've Got Mail! The Late 19th-Century U.S. Postal Service Expansion, Firm Creation, and Firm Performance
By: Astrid Marinoni and Maria P. Roche
We analyze the impact of the US Postal Service's expansion in the late 1800s on firm creation and performance. Exploiting novel data constructed from digitized archives on historic business establishments, post office locations, and road network characteristics in...
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Keywords:
Institutional Innovation;
Knowledge Exchange;
US Postal Service;
Firm Performance;
Infrastructure;
Expansion;
Government Administration;
Communication;
Business History;
Entrepreneurship;
Public Administration Industry;
California
Marinoni, Astrid, and Maria P. Roche. "You've Got Mail! The Late 19th-Century U.S. Postal Service Expansion, Firm Creation, and Firm Performance." Harvard Business School Working Paper, No. 23-022, October 2022. (Revised March 2024.)
- September–October 2022
- Article
The Essential Link Between ESG Targets and Financial Performance
By: Mark R. Kramer and Marc W. Pfitzer
Despite heightened attention to environmental, social, and governance (ESG) issues, surprisingly few companies are making meaningful progress in delivering on their commitments. Most firms are not integrating ESG factors into internal strategy and operational decisions...
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Keywords:
ESG;
Environmental Sustainability;
Social Issues;
Governance;
Financial Strategy;
Decision Making;
Business and Stakeholder Relations;
Organizational Structure
Kramer, Mark R., and Marc W. Pfitzer. "The Essential Link Between ESG Targets and Financial Performance." Harvard Business Review 100, no. 5 (September–October 2022).