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- December 2019 (Revised November 2023)
- Background Note
Legal Analysis: Insider Trading Liability
By: Trevor Fetter, Eugene F. Soltes and Grant Wahlquist
There are numerous restrictions against trading on material, nonpublic information (MNPI)—typically called “insider trading.” This note describes the limitations facing managers and investors as enforced civilly and criminally within the United States. View Details
Fetter, Trevor, Eugene F. Soltes, and Grant Wahlquist. "Legal Analysis: Insider Trading Liability." Harvard Business School Background Note 320-080, December 2019. (Revised November 2023.)
- May 2022
- Article
When Does Product Liability Risk Chill Innovation? Evidence from Medical Implants
By: Alberto Galasso and Hong Luo
Liability laws designed to compensate for harms caused by defective products may also affect innovation. We examine this issue by exploiting a major quasi-exogenous increase in liability risk faced by U.S. suppliers of polymers used to manufacture medical implants.... View Details
Keywords: Product Liability; Innovation; Tort; Medical Devices; Vertical Foreclosure; Product; Innovation and Invention; Legal Liability; Laws and Statutes; Medical Devices and Supplies Industry
Galasso, Alberto, and Hong Luo. "When Does Product Liability Risk Chill Innovation? Evidence from Medical Implants." American Economic Journal: Economic Policy 14, no. 2 (May 2022): 366–401.
- August 2000 (Revised November 2001)
- Background Note
Liability Reporting
By: Paul M. Healy and Preeti Choudhary
By examining key criteria for recognizing a liability, this case explores liability recognition in straightforward situations and then examines the most difficult reporting issues in recording liabilities. These often arise when: 1) uncertainty arises about whether an... View Details
Keywords: Financial Reporting; Legal Liability; Valuation; Problems and Challenges; Accounting Industry
Healy, Paul M., and Preeti Choudhary. "Liability Reporting." Harvard Business School Background Note 101-016, August 2000. (Revised November 2001.)
- September 1992 (Revised September 2004)
- Background Note
Liabilities and Time
By: William J. Bruns Jr.
An introduction to accounting for liabilities. Both current liabilities and long-term debts are described, and illustrations of bond interest calculations and financial reporting formats are included. View Details
Bruns, William J., Jr. "Liabilities and Time." Harvard Business School Background Note 193-051, September 1992. (Revised September 2004.)
- Article
Liability Structure in Small-Scale Finance
By: Fenella Carpena, Shawn Cole, Jeremy Shapiro and Bilal Zia
Microfinance, the provision of small individual and business loans, has experienced dramatic growth, reaching over 150 million borrowers worldwide. Much of the success of microfinance has been attributed to attempts to overcome the challenges of information asymmetries... View Details
Keywords: Microfinance; Emerging Markets; Financial Markets; Legal Liability; Banks and Banking; Banking Industry; India
Carpena, Fenella, Shawn Cole, Jeremy Shapiro, and Bilal Zia. "Liability Structure in Small-Scale Finance." World Bank Economic Review 27, no. 3 (2013): 437–469.
- May 1995
- Background Note
Note on Product Liability
By: Willis M. Emmons III, Monica Brand and Greg Keller
This note provides an overview to the evolution and current state of product liability law in the United States. View Details
Keywords: Goods and Commodities; Legal Liability; Safety; Product Marketing; Business Strategy; Policy; Government and Politics; United States
Emmons, Willis M., III, Monica Brand, and Greg Keller. "Note on Product Liability." Harvard Business School Background Note 795-049, May 1995.
- April 1998 (Revised February 2004)
- Background Note
Legal Forms of Organization, The
Describes the various legal forms of organization including proprietorships, partnerships, limited partnerships, corporations, and limited liability companies. Explains the tax and liability attributes of each form, as well as other issues, which may influence the... View Details
Roberts, Michael J. "Legal Forms of Organization, The." Harvard Business School Background Note 898-245, April 1998. (Revised February 2004.)
- February 1994 (Revised August 1994)
- Background Note
Note on Contingent Environmental Liabilities
Addresses contingent environmental liabilities that are the result of unforeseen environmental risks where the dollar amount of such liabilities is unknown and depends on future events. In contrast, fines for violating environmental laws are liabilities, but are not... View Details
Keywords: Legal Liability; Risk Management; Natural Environment; Laws and Statutes; Pollutants; Governance Compliance; United States
Vietor, Richard H.K., and Forest L. Reinhardt. "Note on Contingent Environmental Liabilities." Harvard Business School Background Note 794-098, February 1994. (Revised August 1994.)
- September 2004 (Revised April 2005)
- Background Note
Note on Individual and Corporate Liability
By: Lynn S. Paine
Answers some of the most common questions managers ask about potential corporate and individual liability for corporate misconduct under U.S. law. Describes a few general principles of liability that managers should be aware of. A rewritten version of an earlier note. View Details
Paine, Lynn S. "Note on Individual and Corporate Liability." Harvard Business School Background Note 305-049, September 2004. (Revised April 2005.)
- Article
On the Optimal Structure of Liability Laws
By: Jerry R. Green
We consider the control of tvo-party accidents through the use of liability rules that assign damages according to whether or not predetermined standards for care have been met. Particular emphasis is given to how the differential in the costs of accident avoidance... View Details
Green, Jerry R. "On the Optimal Structure of Liability Laws." Bell Journal of Economics 7, no. 2 (Fall 1976): 553–574.
- October 2014
- Technical Note
Legal Hazards of Product Launches
By: Lena Goldberg and Annelena Lobb
This note considers common legal pitfalls associated with the launch of new products. A series of questions are presented that companies poised to launch a product should keep in mind. Questions about advertising, pricing, and branding are explored, as well as who in a... View Details
Goldberg, Lena, and Annelena Lobb. "Legal Hazards of Product Launches." Harvard Business School Technical Note 315-028, October 2014.
- December 2014 (Revised February 2023)
- Module Note
Legal Analysis: Customers
By: Lena G. Goldberg
This Note introduces the Module on Responsibilities to Customers taught in Leadership and Corporate Accountability, a required course in the Harvard Business School MBA program. The Note outlines the asymmetries inherent in the company-customer relationship and... View Details
Keywords: Customers; Corporate Accountability; Ethics; Legal Liability; Customer Relationship Management
Goldberg, Lena G. "Legal Analysis: Customers." Harvard Business School Module Note 315-062, December 2014. (Revised February 2023.)
- Article
The Changing Landscape of Auditors' Liability
By: Colleen Honigsberg, Shivaram Rajgopal and Suraj Srinivasan
We provide a comprehensive overview of shareholder litigation against auditors since the passage of the Private Securities Litigation Reform Act (PSLRA). The number of lawsuits per year has declined, dismissals have increased, and settlements in recent years have... View Details
Keywords: Auditor Litigation; Tellabs; Section 10(b); Section 11; Audit Quality; Janus; PSLRA; Class-action Litigation; Accounting Audits; Lawsuits and Litigation; Legal Liability
Honigsberg, Colleen, Shivaram Rajgopal, and Suraj Srinivasan. "The Changing Landscape of Auditors' Liability." Journal of Law & Economics 63, no. 2 (May 2020): 367–410.
- April 2006
- Background Note
Legal Aspects of Management: Anticipating and Managing Risk
Describes the sixth and final module of the Harvard Business School MBA second-year elective course Legal Aspects of Management. This module deals with the way firms should approach business risks in order to avoid legal liability and how firms can use contracts to... View Details
Bagley, Constance E. "Legal Aspects of Management: Anticipating and Managing Risk." Harvard Business School Background Note 806-148, April 2006.
- July 2005 (Revised August 2006)
- Background Note
Deception in Business: A Legal Perspective
By: Lynn S. Paine and Christopher Bruner
Discusses several of the most important prohibitions on deception found in U.S. law, starting with the basic elements of liability for fraud and moving to important antifraud provisions in federal statutes, restrictions on "misrepresentation" in consumer and contract... View Details
Paine, Lynn S., and Christopher Bruner. "Deception in Business: A Legal Perspective." Harvard Business School Background Note 306-019, July 2005. (Revised August 2006.)
- September 2019
- Article
Contingent Capital Trigger Effects: Evidence from Liability Management Exercises
By: Boris Vallée
This paper investigates the so called liability management exercises by European banks, which bear comparable effects to triggering contingent capital. I first explore the determinants of these exercises. I then study market reactions to these operations as well as... View Details
Keywords: Contingent Capital; Financial Distress; Regulatory Capital; Financial Institutions; Legal Liability; Management; Banking Industry; Europe
Vallée, Boris. "Contingent Capital Trigger Effects: Evidence from Liability Management Exercises." Review of Corporate Finance Studies 8, no. 2 (September 2019): 235–259.
- October 1992 (Revised August 1994)
- Case
Allied-Signal: Managing the Hazardous Waste Liability Risk
By: Richard H.K. Vietor and Edward Prewitt
Allied-Signal, Inc., one of the world's oldest chemical companies and today a diversified conglomerate, is liable for clean-up costs of old hazardous waste sites. These costs are substantial: reserves grew to nearly $500 million in 1991. Attempting to avoid further... View Details
Keywords: Wastes and Waste Processing; Environmental Sustainability; Programs; Cost Management; Policy; Government Legislation; Factories, Labs, and Plants; Governance Compliance; Legal Liability; Chemical Industry; United States; Europe
Vietor, Richard H.K., and Edward Prewitt. "Allied-Signal: Managing the Hazardous Waste Liability Risk." Harvard Business School Case 793-044, October 1992. (Revised August 1994.)
- November 2021 (Revised November 2023)
- Background Note
Legal Analysis: Fiduciary Duties for Managers
By: J.S. Nelson and Trevor Fetter
This note describes the essential legal responsibilities of managers and company directors toward investors and other parties. These include basic fiduciary duties of loyalty, obedience, good faith and care, as well as duties that relate to... View Details
Nelson, J.S., and Trevor Fetter. "Legal Analysis: Fiduciary Duties for Managers." Harvard Business School Background Note 322-073, November 2021. (Revised November 2023.)
- August 1985
- Case
Bob Malott and Product Liability Law Reform
Robert Malott, Chairman and CEO of FMC, must decide whether or not to continue his work on product liability law reform, an issue on which he has worked for almost 10 years. Malott must decide how extensive his own involvement should be and what arguments he can or... View Details
Keywords: Management; Decision Choices and Conditions; Personal Development and Career; Legal Liability
Weinberg, Martha W. "Bob Malott and Product Liability Law Reform." Harvard Business School Case 386-014, August 1985.
- June 1992 (Revised August 1992)
- Case
Parker-Spencer: The Legal Form of Joint Ventures
Parker Co., a U.S. based agricultural chemical company with $4 billion in sales, has agreed to a joint venture with Spencer, Inc., a smaller U.S. based company, to develop and market a new herbicide for corn. The two companies must consider marketing, tax, and... View Details
Keywords: Business Organization; Joint Ventures; Taxation; Agriculture and Agribusiness Industry; Chemical Industry; United States
Wilson, G. Peter, and Jane Palley Katz. "Parker-Spencer: The Legal Form of Joint Ventures." Harvard Business School Case 192-155, June 1992. (Revised August 1992.)