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- All HBS Web (162)
- Faculty Publications (70)
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- 30 Aug 2004
- Research & Ideas
Mapping Your Board’s Effectiveness
accountabilities. This provides a mechanism for the board to set objectives and subsequently review its performance. The Balanced Scorecard strategy map provides a framework to illustrate how strategy links intangible assets and...
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by Robert S. Kaplan
- 27 Feb 2007
- First Look
First Look: February 27, 2007
dearly for the intangible aspects of the product, which the firm works very hard to keep integrated with the physical product. Deals with a range of issues confronting creative economy companies, such as how to produce products with very...
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Martha Lagace
- 04 Aug 2009
- First Look
First Look: August 4
contracting. We recognize the advantage of using fair values in circumstances where these are based on observable prices in liquid secondary markets, but caution against expanding fair values to areas such as intangibles where they could...
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Martha Lagace
- 23 Jul 2018
- Research & Ideas
The Open Office Revolution Has Gone Too Far
offices because so many of us work in them, and we have very strong opinions about them. They were all the rage in the late 20th century, and academic attention in them followed suit. But most of those studies were based on survey data (self-reported, by definition)...
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Re: Ethan S. Bernstein
- 01 Sep 2009
- First Look
First Look: September 1
prices in liquid secondary markets, but caution against expanding fair values to areas such as intangibles where they could be used opportunistically. We conclude that rather than converging U.S. GAAP with IFRS, competition between the...
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Martha Lagace
- 20 Sep 2016
- First Look
September 20, 2016
approach to work than, traditional advertising agencies, and Lebowitz and his colleagues wanted to maintain these intangible elements as the company evolved. But was this incompatible with his business goals? Purchase this case:...
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Sean Silverthorne
- 12 Mar 2014
- Research & Ideas
Entrepreneurship and Multinationals Drive Globalization
manufacturer whose brands and trademarks lay at the heart of its competitive advantages in international markets, the loss of these intangible assets was especially damaging. However, worse was to come. During the 1930s as a so-called...
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- 09 Oct 2018
- First Look
New Research and Ideas, October 9, 2018
should move beyond salary and traditional cash rewards to place greater emphasis on non-pecuniary, tangible and intangible rewards and recognition initiatives. We further highlight the importance of aligning rewards with universal...
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Dina Gerdeman
- 11 Apr 2007
- Research & Ideas
Adding Time to Activity-Based Costing
how companies create value for customers and shareholders. The BSC measures the customer value proposition, and links critical processes and intangible assets to customer and shareholder value creation. Thus, ABC provides a model of cost...
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by Sarah Jane Gilbert
- 12 Oct 1999
- Research & Ideas
Spirit at Work: The Search for Deeper Meaning in the Workplace
A host of organizations — among them Lucent Technologies, the Boeing Company, and Southwest Airlines — have recently begun to ponder such intangibles in an effort to attract and maintain a motivated, performance-boosting workforce. Books...
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by Marguerite Rigoglioso
- 07 Apr 2008
- Research & Ideas
The Debate over Taxing Foreign Profits
Finally, there is a growing sense that firms are increasingly savvy with respect to tax planning and that profits are easily reallocated through the movement of intangible property or otherwise. As a result, the fairness of the overall...
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by Sean Silverthorne
- 01 Jul 2013
- Research & Ideas
Crowdfunding a Poor Investment?
offers funders more than just the intangible reward of supporting a company or cause they believe in; it also gives them a direct share in the company that can produce returns over time. Think of it as E*TRADE, but for private companies...
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- 25 Nov 2008
- First Look
First Look: November 25, 2008
will affect his continuing collaboration with Jobs. Purchase this case: http://harvardbusinessonline.hbsp.harvard.edu/ b01/en/common/item_detail.jhtml?id=809063 Butler, Shine, Stern & Partners Harvard Business School Case 508-043 Selling an View Details
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Martha Lagace
- 28 Aug 2018
- First Look
New Research and Ideas, August 28, 2018
recruit in the future Purchase this case:https://cb.hbsp.harvard.edu/cbmp/product/718497-PDF-ENG Harvard Business School Case 518-086 The Art and Science of Brand Valuation Brand valuation, the art and science of calculating the economic value accruing to a firm from...
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Dina Gerdeman
- 29 May 2014
- Research & Ideas
Research Symposium 2014
to favor this experienced view." He cited the example of several meetings in the year 2000, during which the Financial Accounting Standards Board was hashing out rules regarding mergers and acquisitions. At issue was the topic of goodwill, an View Details
- 13 Oct 2015
- First Look
October 13, 2015
rewards can be used to motivate contributions. Drawing on analogies with charitable donations, we theorize that intangible sources of motivation, i.e., (i) direct psychological rewards, (ii) reciprocity, and (iii) social interactions, can...
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- 14 Nov 2007
- First Look
First Look: November 14, 2007
value of the target's R&D capital. I find that the degree to which a target's pre-merger announcement equity value reflects the estimated fair value of its R&D capital is increasing in the amount of R&D-related intangibles...
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Martha Lagace
- 16 Jul 2013
- First Look
First Look: July 16
managing strategic, intangible services in the context of Terrapin's more concrete focus historically. A serendipitous discovery leads the founders to consider how the firm could systematize its process while maintaining the flexibility...
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Anna Secino
- 20 Feb 2008
- First Look
First Look: February 20, 2008
King and Michael L. Barnett Periodical:Academy of Management Journal (forthcoming) Abstract We extend theories of self-regulation of physical commons to analyze self-regulation of intangible commons in modern industry. We posit that when...
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Martha Lagace
- 30 May 2005
- Research & Ideas
Germany’s Pioneering Corporate Managers
has worked in any organization knows this. As business historians, we need to know more about the managers below the entrepreneur—as living, breathing human beings rather than as functions or executors of the entrepreneur or senior management. Unfortunately, those...
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by Sean Silverthorne