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All HBS Web
(598)
- News (35)
- Research (425)
- Multimedia (1)
- Faculty Publications (330)
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- September 2023
- Case
The Rise and Fall of FTX
In November 2022, Sam Bankman-Fried's multi-billion-dollar crypto exchange, FTX, collapsed, wiping out investors and throwing the crypto industry into disarray. As FTX's founder and CEO, Bankman-Fried developed a reputation for his unerring business sense and...
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Keywords:
Cryptocurrency;
Crime and Corruption;
Financial Statements;
Misleading and Fraudulent Advertising;
Insolvency and Bankruptcy;
Corporate Governance;
Governing Rules, Regulations, and Reforms;
Failure;
Restructuring;
United States;
Hong Kong;
Bahamas
Dey, Aiyesha, Jonas Heese, Joseph Pacelli, and Max Hancock. "The Rise and Fall of FTX." Harvard Business School Case 124-014, September 2023.
- November 1990 (Revised June 1993)
- Case
FMC Corp.: A Recapitalization
By: William J. Bruns Jr. and Julie H. Hertenstein
A proposed recapitalization will use new debt to pay a large dividend to some shareholders in return for a reduction of their voting power. The result will be a highly leveraged financial structure and negative owners' equity. Students can trace the effects of proposed...
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Keywords:
Financial Statements;
Financial Strategy;
Asset Management;
Financial Management;
Business Conglomerates;
Borrowing and Debt;
Business and Shareholder Relations;
Capital Structure;
Equity;
Private Equity;
Chemical Industry
Bruns, William J., Jr., and Julie H. Hertenstein. "FMC Corp.: A Recapitalization." Harvard Business School Case 191-084, November 1990. (Revised June 1993.)
- 16 Sep 2008
- First Look
First Look: September 16, 2008
commitment to transparency increase the likelihood of providing fair values prior to their required provision under International Accounting Standard 40 - Investment Property. We also find that firms not providing these fair values face...
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- November 2010
- Teaching Note
Citigroup 2007: Financial Reporting and Regulatory Capital (TN)
By: Edward J. Riedl, Suraj Srinivasan and Sharon Katz
Teaching Note for 111041.
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- October 2023 (Revised January 2024)
- Case
Ball: EVA Driving the World's Leading Can Manufacturer (A)
By: Jonas Heese and Susan Pinckney
The case describes Ball’s multi decade history of using Economic Value Added to drive decision making and workforce compensation. In 2016, the company acquired Rexam PLC and became the world’s leading metal beverage container company. Consumer demand for varied...
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Keywords:
Budgets and Budgeting;
Cost Accounting;
Financial Reporting;
Financial Statements;
Buildings and Facilities;
Green Building;
Mergers and Acquisitions;
Customer Satisfaction;
Decisions;
Forecasting and Prediction;
Machinery and Machining;
Asset Pricing;
Corporate Finance;
Capital;
Cost;
Financial Management;
Goods and Commodities;
Compensation and Benefits;
Executive Compensation;
Employee Relationship Management;
Goals and Objectives;
Resource Allocation;
Business Strategy;
Corporate Strategy;
Food and Beverage Industry;
United States;
Arizona;
California;
Texas
Heese, Jonas, and Susan Pinckney. "Ball: EVA Driving the World's Leading Can Manufacturer (A)." Harvard Business School Case 124-002, October 2023. (Revised January 2024.)
- 15 Sep 2015
- First Look
September 15, 2015
account for the majority of sales and revenue. To tackle this challenge, we use machine learning techniques to estimate historical lost sales and predict future demand of new products. The nonparametric structure of our demand prediction...
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Keywords:
Sean Silverthorne
- 11 Feb 2019
- Research & Ideas
The Business of Saving the Planet
"The fact that the benefits of addressing the problem of climate change almost certainly outweigh the costs ... does not make concerted global action to address the problem easy." —Climate Change in 2018: Implications for Business If there is one positive...
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- 08 Oct 2010
- What Do You Think?
Will Transparency in CEO Compensation Have Unintended Consequences?
system?" Ajay Kumar Gupta put it this way: "I believe revealing compensation ratio(s) will help inculcate values, honesty, and accountability in the organization." Others were less sanguine. Zach Allen described it as a...
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Keywords:
by Jim Heskett
- 12 Aug 2008
- First Look
First Look: August 12, 2008
the Statement of Financial Accounting Standards, No. 141R. Purchase the note: http://hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=108067 ADR Choices Harvard Business School Note 908-040 Six different...
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Keywords:
Sean Silverthorne
- 18 Dec 2018
- First Look
New Research and Ideas, December 18, 2018
accounting and discuss the intended purposes of the balance sheet and income statement (with particular attention to net income). Students will also have a chance to review the business model of Berkshire...
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Keywords:
Dina Gerdeman
- December 2010 (Revised September 2011)
- Case
Kanebo Ltd. (A)
By: David F. Hawkins, Suraj Srinivasan, Akiko Kanno and Lizzie Gomez
Speculation as to how Japanese companies might implement IFRS with particular emphasis on consolidation accounting.
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Keywords:
History;
Business Conglomerates;
Misleading and Fraudulent Advertising;
Consolidation;
Financial Statements;
International Finance;
International Accounting;
Standards;
Goodwill Accounting;
Manufacturing Industry;
Japan
Hawkins, David F., Suraj Srinivasan, Akiko Kanno, and Lizzie Gomez. "Kanebo Ltd. (A)." Harvard Business School Case 111-037, December 2010. (Revised September 2011.)
- 2009
- Article
India Transformed: Insights from the Firm Level 1988–2007
By: Laura Alfaro and Anusha Chari
Using firm-level data, this paper analyzes the transformation of India's economic structure following the implementation of economic reforms. The focus of the study is on publicly listed and unlisted firms from across a wide spectrum of manufacturing and services...
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Keywords:
Financial Statements;
Management Analysis, Tools, and Techniques;
Transformation;
Economics;
Ownership;
Assets;
Sales;
Profit;
Stock Shares;
Private Sector;
Investment Return;
Manufacturing Industry;
Service Industry;
India
Alfaro, Laura, and Anusha Chari. "India Transformed: Insights from the Firm Level 1988–2007." India Policy Forum 6 (2009). (Also NBER Working Paper w15448. Featured in The Economist. Economics focus. "Dancing elephants. Is Indian capitalism becoming oligarchic?" Jan 27th 2011.)
- 12 Oct 1999
- Research & Ideas
Paid for Success: Options for Compensating CEOs
the proxy statements of 478 large U.S. companies, analyzing executive compensation between 1980 and 1994. "We built a database that enabled us to measure with great precision, using the Black-Scholes formula, how much top executives...
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Keywords:
by Judith A. Ross
- 2010
- Chapter
Measuring and Managing Macrofinancial Risk and Financial Stability: A New Framework
By: Dale F. Gray, Robert C. Merton and Zvi Bodie
This paper proposes a new approach to improve the way central banks can analyze and manage the financial risks of a national economy. It is based on the modern theory and practice of contingent claims analysis (CCA), which is successfully used today at the level of...
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- January 1998 (Revised July 2019)
- Case
Cafes Monte Bianco: Building a Profit Plan
By: Robert L. Simons and Antonio Davila
Alert: This case has been revised since its original publication; all amounts have been converted to euros and the dates have been updated to 2020. If you’ve taught with this case in the past, please note that changes may affect teaching plans and classroom use. Using...
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Keywords:
Strategic Planning;
Cash Flow;
Investment Return;
Profit;
Financial Statements;
Food and Beverage Industry;
Italy
Simons, Robert L., and Antonio Davila. "Cafes Monte Bianco: Building a Profit Plan." Harvard Business School Case 198-088, January 1998. (Revised July 2019.)
- 19 Mar 2019
- First Look
New Research and Ideas, March 19, 2019
Accounting Review Rethinking Measurement of Pay Disparity and Its Relation to Firm Performance By: Rouen, Ethan Abstract—I develop measures of firm-level pay disparity and examine their relation to firm performance. Using comprehensive...
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Keywords:
Dina Gerdeman
- 16 Jun 2009
- First Look
First Look: June 16
the income statement and balance sheet. In addition, the theory allows us to compare and contrast extant GAAP, as produced in a regulated setting, with a GAAP that might arise endogenously as a result of market forces. We conclude that...
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Keywords:
Martha Lagace
- 06 Jan 2012
- Op-Ed
Where Green Corporate Ratings Fail
News Corporation—a multinational media conglomerate that includes BSKYB, Dow Jones, Fox News, 20th Century Fox and Star, among other units—announced earlier this year that it has become climate neutral, meaning that its operations have no net impact on global climate...
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- January 2017 (Revised August 2017)
- Case
Earl Gordon - Eastern Circle
By: Steven Rogers and Greg White
This case follows an African-American entrepreneur through the process of sourcing a potential acquisition, valuing a company, and securing the funding to purchase the company. This entrepreneur must decide if he should close the deal and which financing term sheet to...
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Keywords:
Negotiations;
Manufacturing;
LBO;
Leveraged Buyout;
Entrepreneurship;
Term Sheets;
Deal Structuring;
Financial Statements;
Acquisition;
Leveraged Buyouts;
Business Model;
Forecasting and Prediction;
Cost vs Benefits;
Cash Flow;
Borrowing and Debt;
Cost of Capital;
Private Equity;
Negotiation Deal;
Negotiation Offer;
Negotiation Process;
Valuation;
Value Creation;
California
Rogers, Steven, and Greg White. "Earl Gordon - Eastern Circle." Harvard Business School Case 317-061, January 2017. (Revised August 2017.)
- 12 Aug 2008
- Op-Ed
Google-Yahoo Ad Deal is Bad for Online Advertising
bids. The API is an automated method for efficient computer-to-computer communications—letting an advertiser use software to manage its account automatically. The AdWords API provides a function whereby an advertiser can retrieve its ads,...
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