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Publications

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    • All HBS Web  (2,024)
      • Faculty Publications  (348)

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      • December 2022
      • Technical Note

      Risks and Opportunities from the Transition to a Low Carbon Economy: A Business Analysis Framework

      By: George Serafeim
      The transition to a low carbon economy introduces many risks and opportunities for businesses. Risks emerge from regulatory actions, such as carbon taxes and cap and trade systems, technological innovation that develop alternatives for customers making existing...  View Details
      Keywords: Risk Assessment; Opportunities; Environmental Sustainability; Carbon Footprint; Risk Management; Competitive Dynamics; Business Analysis; Climate Change; Accounting; Finance; Valuation; Business and Shareholder Relations; Technological Innovation; Transition; Product Positioning; Renewable Energy; Analysis
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      Serafeim, George. "Risks and Opportunities from the Transition to a Low Carbon Economy: A Business Analysis Framework." Harvard Business School Technical Note 123-014, December 2022.
      • 2022
      • Working Paper

      The Retail Habitat

      By: Toomas Laarits and Marco Sammon
      Retail investors trade hard-to-value stocks. Controlling for size, stocks with a high share of retail-initiated trades are composed of more intangible capital, have longer duration cash-flows and a higher likelihood of being mispriced. Consistent with retail-heavy...  View Details
      Keywords: Retail; Retail Trade; Intangible Capital; Mispricing; Investment; Valuation; Business Earnings
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      Laarits, Toomas, and Marco Sammon. "The Retail Habitat." Working Paper, October 2022.
      • 2022
      • Working Paper

      The Gender Gap in Confidence: Expected But Not Accounted For

      By: Christine L. Exley and Kirby Nielsen
      We investigate how the gender gap in confidence affects the views that evaluators (e.g., employers) hold about men and women. If evaluators fail to account for the confidence gap, it may cause overly pessimistic views about women. Alternatively, if evaluators expect...  View Details
      Keywords: Confidence; Experiments; Gender; Perception; Values and Beliefs; Performance Evaluation; Analysis
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      Exley, Christine L., and Kirby Nielsen. "The Gender Gap in Confidence: Expected But Not Accounted For." Working Paper, October 2022.
      • September 2022
      • Background Note

      On CUE: The Quest for Optimal Customer Unit Economics

      By: Elie Ofek, Barak Libai and Eitan Muller
      Startups are often evaluated by how well they perform on unit economics, defined as the ratio of a customer’s lifetime value (LTV) to acquisition costs (CAC). A common target for unit economics, advocated by many VCs and analysts, is 3:1 (i.e., LTV/CAC=3). While there...  View Details
      Keywords: Unit Economics; Business Startups; Performance Evaluation; Customer Value and Value Chain; Customer Relationship Management; Analysis
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      Ofek, Elie, Barak Libai, and Eitan Muller. "On CUE: The Quest for Optimal Customer Unit Economics." Harvard Business School Background Note 523-050, September 2022.
      • July 2022 (Revised November 2022)
      • Case

      Call of Fiduciary Duty: Microsoft Acquires Activision Blizzard

      By: Joseph Pacelli, Jonas Heese and James Barnett
      In January 2022, Microsoft announces its acquisition of the video game company Activision Blizzard, in a deal valued at $68.7 billion, which would make Microsoft the world’s third largest video game company. The deal came as Activision Blizzard faced gender pay...  View Details
      Keywords: Accounting; Goodwill Accounting; Analysis; Decision Making; Talent and Talent Management; Games, Gaming, and Gambling; Ethics; Leadership; Risk and Uncertainty; Mergers and Acquisitions; Lawsuits and Litigation; Entertainment and Recreation Industry; Video Game Industry; North America; California
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      Pacelli, Joseph, Jonas Heese, and James Barnett. "Call of Fiduciary Duty: Microsoft Acquires Activision Blizzard." Harvard Business School Case 123-011, July 2022. (Revised November 2022.)
      • 2022
      • Working Paper

      Does the Invisible Hand Efficiently Guide Entry and Exit? Evidence from a Vegetable Market Experiment in India

      By: Abhijit Banerjee, Greg Fischer, Dean Karlan, Matt Lowe and Benjamin N. Roth
      What accounts for the ubiquity of small vendors operating side-by-side in the urban centers of developing countries? Why don’t competitive forces drive some vendors out of the market? We ran an experiment in Kolkata vegetable markets in which we induced...  View Details
      Keywords: Collusion; Competition; Market Entry and Exit; Small Business; Microeconomics; Kolkata
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      Banerjee, Abhijit, Greg Fischer, Dean Karlan, Matt Lowe, and Benjamin N. Roth. "Does the Invisible Hand Efficiently Guide Entry and Exit? Evidence from a Vegetable Market Experiment in India." Harvard Business School Working Paper, No. 23-006, July 2022.
      • 2022
      • Article

      Regulatory Treatment of Changes in Fair Value and the Composition of Banks' Investment Portfolios

      By: Michael Iselin, Jung Koo Kang and Joshua Madsen
      In their implementation of Basel III, U.S. bank regulators are again including changes in the fair value of available-for-sale (AFS) debt securities in Tier 1 capital, but only for the largest U.S. banks. This paper investigates a potential impact of expanding this...  View Details
      Keywords: Fair Value Accounting; SFAS 115; Basel III; Governing Rules, Regulations, and Reforms; Banks and Banking; Debt Securities; Credit; Risk and Uncertainty; Investment Portfolio; Decision Making; Banking Industry; United States
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      Iselin, Michael, Jung Koo Kang, and Joshua Madsen. "Regulatory Treatment of Changes in Fair Value and the Composition of Banks' Investment Portfolios." Journal of Financial Reporting 7, no. 1 (2022): 123–143.
      • June 2022 (Revised August 2022)
      • Case

      Sustainability Reporting at Dollar Tree, Inc.

      By: Suraj Srinivasan and Li-Kuan Ni
      The cases discusses the ESG strategy of Dollar Tree Inc., a U.S. Fortune 500 company in the deep discount retail industry and the and shareholder pressure faced by the company. In 2022, the company faced a shareholder resolution from a renowned shareholder advocacy...  View Details
      Keywords: ESG; Sustainability; Shareholder Activism; Dollar Tree; Sustainability Reporting; ESG Reporting; Board Of Directors; Shareholder Engagement; GHG; Environmental Accounting; Integrated Corporate Reporting; Trends; Communication; Announcements; Voting; Environmental Management; Climate Change; Environmental Sustainability; Values and Beliefs; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governing Rules, Regulations, and Reforms; Policy; Reports; Business or Company Management; Risk Management; Corporate Social Responsibility and Impact; Outcome or Result; Strategic Planning; Business and Stakeholder Relations; Situation or Environment; Opportunities; Civil Society or Community; Social Issues; Public Opinion; Strategy; Adaptation; Alignment; Business Strategy; Corporate Strategy; Value Creation; Retail Industry; United States; Virginia
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      Srinivasan, Suraj, and Li-Kuan Ni. "Sustainability Reporting at Dollar Tree, Inc." Harvard Business School Case 122-044, June 2022. (Revised August 2022.)
      • June 2022 (Revised November 2022)
      • Case

      Larry Miller

      By: Francesca Gino, Frances X. Frei, Hise Gibson and Alicia Dadlani
      Under the leadership of Larry Miller, chairman and former president of Nike’s Air Jordan brand, annual revenues for the Jordan brand soared from $150 million to over $4 billion. But for over 40 years, Miller guarded a secret. When he was younger, he spent nearly a...  View Details
      Keywords: Race; Ethnicity; Fairness; Values and Beliefs; Job Offer; Employment; Social Issues; Perspective; Personal Development and Career; Apparel and Accessories Industry; United States; Pennsylvania; Philadelphia; Portland; Oregon
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      Gino, Francesca, Frances X. Frei, Hise Gibson, and Alicia Dadlani. "Larry Miller." Harvard Business School Case 922-041, June 2022. (Revised November 2022.)
      • 2022
      • Working Paper

      Beliefs about Gender Differences in Social Preferences

      By: Christine L Exley, Oliver P. Hauser, Molly Moore and John-Henry Pezzuto
      While there is a vast (and mixed) literature on gender differences in social preferences, little is known about believed gender differences in social preferences. This paper documents robust evidence for believed gender differences in social preferences. Across a wide...  View Details
      Keywords: Social Preferences; Gender; Behavior; Attitudes; Values and Beliefs
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      Exley, Christine L., Oliver P. Hauser, Molly Moore, and John-Henry Pezzuto. "Beliefs about Gender Differences in Social Preferences." Harvard Business School Working Paper, No. 22-079, June 2022.
      • April 2022
      • Teaching Note

      Banorte Móvil: Data-Driven Mobile Growth

      By: Ayelet Israeli and Carla Larangeira
      In mid-2019, Carlos Hank was deliberating over the results for Banorte Móvil—the mobile application for Banorte, Mexico’s most profitable and second-largest financial institution. Hank, who had been appointed as Banorte´s Chairman of the Board in January 2015, had...  View Details
      Keywords: Data Analytics; Customer Lifetime Value; Financial Institutions; Mobile and Wireless Technology; Growth and Development Strategy; Customers; Technology Adoption; Communication Strategy; Banking Industry; Mexico; Latin America
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      Israeli, Ayelet, and Carla Larangeira. "Banorte Móvil: Data-Driven Mobile Growth." Harvard Business School Teaching Note 522-095, April 2022.
      • April 2022 (Revised August 2022)
      • Case

      Conflicts of Interest at Uptown Bank

      By: Jonas Heese
      In 2013, two employees debated whether to blow the whistle on their employer, Bell Bank, after completing an internal review that revealed undisclosed conflicts of interest. Bell Bank’s Asset Management business disproportionately invested clients’ money in Bell Bank’s...  View Details
      Keywords: Whistleblower; Whistleblowing; Mutual Funds; Conflicts Of Interest; Decision Making; Decisions; Judgments; Ethics; Moral Sensibility; Values and Beliefs; Finance; Financial Institutions; Banks and Banking; Financial Management; Investment; Investment Funds; Governance; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governance Compliance; Governance Controls; Policy; Law; Legal Liability; Social Psychology; Motivation and Incentives; Perception; Perspective; Trust; Financial Services Industry; North and Central America; United States
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      Heese, Jonas. "Conflicts of Interest at Uptown Bank." Harvard Business School Case 122-022, April 2022. (Revised August 2022.)
      • March 2022 (Revised August 2022)
      • Case

      DaVita Responds to COVID

      By: Susanna Gallani and David Lane
      Early in August 2021, DaVita CEO Javier Rodriguez was assessing the ongoing impact of the COVID-19 pandemic on his firm, which provided life-sustaining kidney dialysis to roughly 240,000 people. Effective infection control practices and information sharing had ensured...  View Details
      Keywords: COVID-19 Pandemic; Change Management; Communication; Talent and Talent Management; Fairness; Values and Beliefs; Corporate Accountability; Health Care and Treatment; Health Pandemics; Human Resources; Employee Relationship Management; Retention; Wages; Working Conditions; Leadership Style; Crisis Management; Organizational Culture; Health Industry; United States
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      Gallani, Susanna, and David Lane. "DaVita Responds to COVID." Harvard Business School Case 122-007, March 2022. (Revised August 2022.)
      • March 2022 (Revised April 2022)
      • Teaching Note

      Group Functions at the Maersk Group

      By: David J. Collis
      In 2014, seven years after he was appointed CEO of the Danish shipping and oil conglomerate A.P. Møller Maersk (the Maersk Group), Nils Andersen was reexamining the size and role of corporate headquarters in the company he had reshaped as a "premium conglomerate."...  View Details
      Keywords: Maersk; Business Units; Conglomerates; Decentralization; Core Business; Value Added; Synergy; Headquarters; Shipping; Petroleum; Oil And Gas; Drilling; Corporate Strategy; Business Conglomerates; Business Divisions; Transportation Industry; Shipping Industry; Denmark
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      Collis, David J. "Group Functions at the Maersk Group." Harvard Business School Teaching Note 722-417, March 2022. (Revised April 2022.)
      • Article

      Eliminating Unintended Bias in Personalized Policies Using Bias-Eliminating Adapted Trees (BEAT)

      By: Eva Ascarza and Ayelet Israeli

      An inherent risk of algorithmic personalization is disproportionate targeting of individuals from certain groups (or demographic characteristics such as gender or race), even when the decision maker does not intend to discriminate based on those “protected”...  View Details

      Keywords: Algorithm Bias; Personalization; Targeting; Generalized Random Forests (GRF); Discrimination; Customization and Personalization; Decision Making; Fairness; Mathematical Methods
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      Ascarza, Eva, and Ayelet Israeli. "Eliminating Unintended Bias in Personalized Policies Using Bias-Eliminating Adapted Trees (BEAT)." e2115126119. Proceedings of the National Academy of Sciences 119, no. 11 (March 8, 2022).
      • Article

      Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach

      By: Akash Chattopadhyay, Matthew R. Lyle and Charles C.Y. Wang
      This study provides the first large-scale study of the performance of expected-return proxies (ERPs) internationally. Analyst-forecast-based ICCs are sparsely populated and not robustly associated with future returns. Earnings-model-forecast-based ICCs are...  View Details
      Keywords: Expected Returns; Discount Rates; Fundamental Valuation; Implied Cost Of Capital; International Equity Markets; Present Value; Investment Return; Equity; Markets; Global Range
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      Chattopadhyay, Akash, Matthew R. Lyle, and Charles C.Y. Wang. "Expected Stock Returns Worldwide: A Log-Linear Present-Value Approach." Accounting Review 97, no. 2 (March 2022): 107–133.
      • February 2022
      • Case

      Paul Polman

      By: Elizabeth A. Keenan, Youngme Moon and Susie Ma
      Over his 40-year career, Paul Polman had led some of the world’s largest consumer goods companies, making his biggest mark as CEO of Unilever—a multi-national corporation that produced everything from soap to soup. Polman was also well-regarded as a leader in corporate...  View Details
      Keywords: Marketing; Brands and Branding; Marketing Communications; Marketing Strategy; Leadership; Corporate Accountability; Personal Development and Career; Corporate Social Responsibility and Impact; Ethics; Values and Beliefs; Social Issues; Philanthropy and Charitable Giving
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      Keenan, Elizabeth A., Youngme Moon, and Susie Ma. "Paul Polman." Harvard Business School Case 322-098, February 2022.
      • January 2022 (Revised March 2022)
      • Module Note

      Analysis of Financial and Non-Financial Information for Forecasting Performance

      By: Charles C.Y. Wang
      This note describes the main themes and cases of a teaching module on the analysis of information from, and outside of, financial statements for forecasting firms’ future financial performance. The module’s pedagogical goal is to deepen students’ understanding of the...  View Details
      Keywords: Financial Reporting; Performance; Analysis; Valuation; Accounting; Finance
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      Wang, Charles C.Y. "Analysis of Financial and Non-Financial Information for Forecasting Performance." Harvard Business School Module Note 122-071, January 2022. (Revised March 2022.)
      • January 2022 (Revised February 2022)
      • Case

      Introducing EVA at ISS: A Better Way to Evaluate CEO Performance and Compensation?

      By: Jonas Heese, Charles C.Y. Wang and James Weber
      In early 2019, Anthony Campagna, the global director of fundamental research at ISS EVA, a unit of the proxy advisory firm Institutional Shareholder Services (ISS), was preparing to release ISS's analyses of public company performance and CEO compensation ahead of Say...  View Details
      Keywords: Jobs and Positions; Compensation and Benefits; Performance; Performance Productivity; Measurement and Metrics; Analytics and Data Science; Value; Business or Company Management; Performance Evaluation; Business and Shareholder Relations
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      Heese, Jonas, Charles C.Y. Wang, and James Weber. "Introducing EVA at ISS: A Better Way to Evaluate CEO Performance and Compensation?" Harvard Business School Case 122-061, January 2022. (Revised February 2022.)
      • January 2022
      • Background Note

      Residual Income Valuation Model

      By: Charles C.Y. Wang and Albert Shin
      This note explains the residual income valuation model (RIM), how it relates to "traditional" valuation models, the intuition behind its use, and empirical research related to its value relevance. RIM is theoretically equivalent to the dividend discount model and the...  View Details
      Keywords: Residual Income Valuation; Valuation; Research; Theory; Measurement and Metrics; Performance; Financial Management; Business Strategy
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      Wang, Charles C.Y., and Albert Shin. "Residual Income Valuation Model." Harvard Business School Background Note 122-070, January 2022.
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