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- All HBS Web (117)
- Faculty Publications (34)
Show Results For
- All HBS Web (117)
- Faculty Publications (34)
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- March 2016
- Article
An Analysis of Firms' Self-reported Anticorruption Efforts
By: Paul M. Healy and George Serafeim
We use Transparency International's ratings of self-reported anticorruption efforts for 480 corporations to analyze factors underlying the ratings. Our tests examine whether these forms of disclosure reflect firms' real efforts to combat corruption or are cheap talk....
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Keywords:
Corruption;
Corporate Performance;
Growth;
Disclosure;
Disclosure Strategy;
Sustainability;
Crime and Corruption;
Corporate Disclosure;
Performance;
Sales
Healy, Paul M., and George Serafeim. "An Analysis of Firms' Self-reported Anticorruption Efforts." Accounting Review 91, no. 2 (March 2016): 489–511.
- December 2008
- Case
Merrimack Tractors and Mowers: LIFO or FIFO?
By: William J. Bruns Jr., Sharon Bruns and Susan S. Hameling
At Merrimack Tractors and Mowers in 2008, product manufacturing costs are increasing faster than competitors' costs, and as a result earnings are likely to fall below those reported in 2007. The company president and the company controller have discussed this problem,...
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Keywords:
International;
Financial;
Reporting;
Standards;
Inventory;
Business Ethics;
Assets;
Valuation;
Ethics;
Taxation;
Financial Reporting;
Manufacturing Industry
Bruns, William J., Jr., Sharon Bruns, and Susan S. Hameling. "Merrimack Tractors and Mowers: LIFO or FIFO?" Harvard Business School Brief Case 083-217, December 2008.
- 2019
- White Paper
Impact-Weighted Financial Accounts: The Missing Piece for an Impact Economy
By: George Serafeim, T. Robert Zochowski and Jennifer Downing
Reimagining capitalism is an imperative. We need to create a more inclusive and sustainable form of capitalism that works for every person and the planet. Massive environmental damage, growing income and wealth disparity, stress, and depression within developed...
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Keywords:
Impact-Weighted Accounts;
IWAI;
Background;
Economic Systems;
Economy;
Corporate Social Responsibility and Impact;
Measurement and Metrics;
Financial Statements
Serafeim, George, T. Robert Zochowski, and Jennifer Downing. "Impact-Weighted Financial Accounts: The Missing Piece for an Impact Economy." White Paper, Harvard Business School, Boston, MA, September 2019.
- November 2011
- Case
Pacific Grove Spice Company
By: William E. Fruhan and Craig Stephenson
Pacific Grove Spice Company is a profitable, rapidly growing manufacturer, marketer, and distributor of quality spices and seasonings. The company's business model requires significant investment in accounts receivable, inventory, and fixed assets to support sales....
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Keywords:
Capital Expenditures;
Investments;
Acquisitions;
Securities Analysis;
Debt Securities;
Opportunities;
Cost of Capital;
Valuation;
Investment;
Capital Budgeting;
Business Model;
Cash Flow;
Financing and Loans;
Acquisition;
Retail Industry;
Food and Beverage Industry
Fruhan, William E., and Craig Stephenson. "Pacific Grove Spice Company." Harvard Business School Brief Case 114-366, November 2011.
- November 2019
- Supplement
Hapag-Lloyd AG: Complying with IMO 2020
By: Benjamin C. Esty, Mette Fuglsang Hjortshoej and Emer Moloney
A new environmental regulation known as IMO 2020 was creating what one industry analyst called “the biggest shakeup for the oil and shipping industries in decades.” According to the new regulation, all ocean-going ships would have to limit their sulfur emissions by...
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- 20 Feb 2008
- First Look
First Look: February 20, 2008
household income gains for new adopters. However, one year after the study ended, the exporter refused to continue buying the cash crops from the farmers because the conditions of the farms did not satisfy European export requirements....
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Keywords:
Martha Lagace
- 09 Nov 2010
- First Look
First Look: November 9, 2010
data, they have distanced themselves from the accounting process itself. Accounting scholarship has failed to address important measurement and valuation issues that have arisen in the past 40 years of practice. This gap is illustrated...
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Keywords:
Sean Silverthorne
- 09 Aug 2016
- First Look
August 9, 2016
local labor market design based on heterogeneity in local benefit generosity (defined as the percentage of household income recovered by the unemployment benefit), we estimate that a one standard deviation increase in generosity...
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Keywords:
Sean Silverthorne
- 03 Mar 2003
- Research & Ideas
Top Ten Legal Mistakes Made by Entrepreneurs
IRS argues that the difference in stock price is actually income to the entrepreneur. # 9: Issuing founder shares without vesting. Simply put, vesting protects the members of the founding team who take the venture forward. If people...
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Keywords:
by Staff
- November 2019
- Case
Hapag-Lloyd AG:Complying with IMO 2020
By: Benjamin C. Esty, Mette Fuglsang Hjortshoej and Emer Moloney
A new environmental regulation known as IMO 2020 was creating what one industry analyst called “the biggest shakeup for the oil and shipping industries in decades.” According to the new regulation, all ocean-going ships would have to limit their sulfur emissions by...
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Keywords:
Valuation;
Ship Transportation;
Strategic Planning;
Game Theory;
Pollutants;
Supply Chain;
Corporate Accountability;
Capital Budgeting;
Environmental Sustainability;
Governing Rules, Regulations, and Reforms;
Governance Compliance;
Shipping Industry;
Transportation Industry;
Germany
Esty, Benjamin C., Mette Fuglsang Hjortshoej, and Emer Moloney. "Hapag-Lloyd AG: Complying with IMO 2020." Harvard Business School Case 220-003, November 2019.
- 01 Oct 2001
- Research & Ideas
How To Make Restructuring Work for Your Company
managers face here are many and varied. In a bankruptcy restructuring, for example, one obvious objective is to reduce the firm's overall debt load. However, cancellation of debt creates equivalent taxable income for the firm. Flagstar...
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by Stuart C. Gilson
- 02 Aug 2016
- First Look
August 2, 2016
households allocate their attention (away from chat and news towards video and social media), and yet we simultaneously identify remarkable stability in how much attention is allocated and how it is allocated. Specifically, we identify (i) persistence in the elasticity...
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Keywords:
Sean Silverthorne
- 28 Jul 2008
- Research & Ideas
Making the Decision to Franchise (or not)
headquarters maximize an organization's overall revenues by efficiently (and effectively) monitoring the desires of consumers representing a wide range of ethnicities and income levels, large families and singletons? Much has been written...
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- 18 Mar 2014
- First Look
First Look: March 18
corruption geographic segments. In contrast, there is no relation between residual anticorruption ratings, sales growth, and changes in profitability in low corruption geographic segments. The net effect on View Details
Keywords:
Sean Silverthorne
- 06 Dec 2021
- Research & Ideas
The Popular Stock Metric That Can Lead Investors Astray
to spot potentially underpriced stocks, and major stock indexes and institutional investors lean on the metric as well. Yet, in an examination of thousands of stocks over a period of nearly 40 years, Wang and colleagues find that the book-to-market ratio’s correlation...
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by Rachel Layne
- 30 Mar 2010
- First Look
First Look: March 30
Read the preview: http://hbr.org/2010/04/fixing-health-care-on-the-front-lines/ar/1 Happiness Adaptation to Income beyond "Basic Needs" Authors:Rafael Di Tella and Robert MacCulloch Publication:Chap. 8 in International...
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Keywords:
Sean Silverthorne
- 28 Apr 2009
- First Look
First Look: April 28, 2009
in Confluent. Initially very excited about the deal, Warden becomes concerned about Confluent's valuation and its ability to succeed as a business when he learns about restrictions placed upon Confluent by the licensing agreement. The...
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Martha Lagace
- 20 Sep 2011
- First Look
First Look: September 20
Publication:Journal of Consumer Psychology (forthcoming) Abstract In four studies in which consumers assembled IKEA boxes, folded origami, and built sets of Legos, we demonstrate and investigate boundary conditions for the IKEA effect-the increase in View Details
Keywords:
Sean Silverthorne
- 14 May 2013
- First Look
First Look: May 14
P/E industries, which have a negative valuation change in the year after the investment. 2006 New England Journal of Medicine Leading Clinicians and Clinicians Leading By: Bohmer, Richard M.J. Abstract—More effective models of care...
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Keywords:
Sean Silverthorne
- 01 Nov 2011
- First Look
First Look: Nov. 1
C. Fritz Foley, and James R. Hines Jr. Publication:National Tax Journal (forthcoming) Abstract Deferral of U.S. taxes on foreign source income is commonly characterized as a subsidy to foreign investment, as reflected in its inclusion...
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Keywords:
Sean Silverthorne