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- 20 Jul 2010
- First Look
First Look: July 20
payments, and deferred taxes are incrementally value-relevant but that only the impairment of goodwill and deferred taxes reveal new information. Our results indicate that mandatory IFRS adoption alters...
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Martha Lagace
- 26 Jun 2007
- First Look
First Look: June 26, 2007
US outbound FPI and FDI, this paper analyzes whether the composition of US outbound capital flows reflect efforts to bypass home country tax regimes and weak host country investor protections. The cross-country analysis indicates that a...
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Martha Lagace
- 22 Feb 2011
- Research & Ideas
The Most Important Management Trends of the (Still Young) Twenty-First Century
influence what will eventually happen in the boardroom. However, many open questions remain about the factors that enable even people with good intentions to commit unethical acts. What are the tools organizations and their managers can effectively use to remind...
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by Sean Silverthorne
- 21 Jun 2010
- Research & Ideas
Strategy and Execution for Emerging Markets
institutional voids—in service of businesses or as stand-alone projects. Microsoft's investments in the development of China's software industry facilitated the development of its own business in the country. The job creation and tax...
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by Martha Lagace
- 17 Jul 2012
- First Look
First Look: July 17
Management Review 53, no. 4 (2012) Abstract An abstract is unavailable at this time. Read the paper: http://sloanreview.mit.edu/the-magazine/2012-summer/53416/building-effective-business-relationships-in-china/ A Better Way to Tax U.S....
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Sean Silverthorne
- 19 Sep 2017
- First Look
First Look at New Research and Ideas, September 19
regulation. It is believed that such leakage adversely increases global emissions. It is also believed that leakage can be eliminated by carbon tariffs, which are taxes imposed on imported goods so that they incur the same emissions cost...
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Sean Silverthorne
- 03 Aug 2010
- First Look
First Look: August 3
performing functions traditionally relegated to government. Yet these potential cost efficiencies from market competition are often offset by poor enforcement quality resulting from moral hazard, which can be particularly onerous when...
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Martha Lagace
- 25 Oct 2016
- First Look
October 25, 2016
enhanced creativity and reduced intergroup bias. In contrast, the present work uncovers a potential downside of foreign experiences: increased immoral behavior. We propose that broad foreign experiences (i.e., experiences in multiple foreign countries) foster not only...
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Sean Silverthorne
- 01 May 2007
- First Look
First Look: May 1, 2007
in Bolivia: A Meeting with the President of the Republic Harvard Business School Case 307-107 Herbert Muller, chair of leading microfinance bank BancoSol, has met with Evo Morales one year after the populist leader's inauguration as...
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Sean Silverthorne
- 26 Feb 2008
- First Look
First Look: February 26, 2008
case: http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=208026 KPMG: A Near-Death Experience Harvard Business School Case 408-073 Describes the way in which "Big Four" auditor KPMG dealt with an indictment stemming from the firm's sale of View Details
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Martha Lagace