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All HBS Web
(3,815)
- Faculty Publications (761)
- August 2009 (Revised February 2013)
- Case
Eddie Bauer (A)
By: Paul Healy, Sharon Katz and Aldo Sesia
In June 2005, Eddie Bauer, the specialty apparel retailer, emerged from bankruptcy. Under the plan of reorganization former creditors converted their debt into common shares, taking 100% ownership in the reconstituted company. Large banks-including Bank of America and...
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Keywords:
Financial Statements;
Mergers and Acquisitions;
Restructuring;
Insolvency and Bankruptcy;
Stock Shares;
Valuation;
Apparel and Accessories Industry;
Retail Industry;
United States
Healy, Paul, Sharon Katz, and Aldo Sesia. "Eddie Bauer (A)." Harvard Business School Case 110-008, August 2009. (Revised February 2013.)
- August 2009 (Revised August 2010)
- Supplement
Eddie Bauer (B)
By: Paul M. Healy, Sharon P. Katz and Aldo Sesia
In February 2007, shareholders of Eddie Bauer, the specialty apparel retailer, were scheduled to vote on management's proposed sale of the company to two private equity firms. More than 50% of outstanding shares in Eddie Bauer needed to be voted in favor of the deal...
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Keywords:
Financial Statements;
Mergers and Acquisitions;
Governing and Advisory Boards;
Privatization;
Valuation;
Apparel and Accessories Industry;
Retail Industry;
United States
Healy, Paul M., Sharon P. Katz, and Aldo Sesia. "Eddie Bauer (B)." Harvard Business School Supplement 110-009, August 2009. (Revised August 2010.)
- August 2009 (Revised June 2011)
- Case
Kansas City Zephyrs Baseball Club, Inc. 2006
This case centers around a dispute between the owners and the players regarding the profitability of professional baseball teams in connection with the negotiations for a new collective bargaining agreement. The case describes the financial statements of the baseball...
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Keywords:
Accrual Accounting;
Financial Statements;
Profit;
Labor Unions;
Measurement and Metrics;
Agreements and Arrangements;
Performance;
Sports Industry;
United States
Palepu, Krishna G. "Kansas City Zephyrs Baseball Club, Inc. 2006." Harvard Business School Case 110-022, August 2009. (Revised June 2011.)
- July 2009 (Revised June 2010)
- Supplement
Kim Park (B): Liabilities
By: David F. Hawkins, Gregory Miller and V.G. Narayanan
A series of caselets exploring the accounting for liabilities.
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Hawkins, David F., Gregory Miller, and V.G. Narayanan. "Kim Park (B): Liabilities." Harvard Business School Supplement 110-018, July 2009. (Revised June 2010.)
- July 2009
- Supplement
Spreadsheet Supplement to Blue Ocean or Stormy Waters? Buying Nix Check Cashing (CW)
By: Peter Tufano
These spreadsheets will allow students to analyze financials for Kinecta Federal Credit Union and Nix Check Cashing. They also provide insight into the banking and AFS markets in which both organizations operate.
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- 2009
- Chapter
The Principles of Embedded Liberalism: Social Legitimacy and Global Capitalism
By: Rawi Abdelal and John G. Ruggie
In this essay we revisit the principles of “embedded liberalism” and argue for their relevance to the contemporary global economy. The most essential principle is the need for markets to enjoy social legitimacy, because their political sustainability ultimately depends...
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Keywords:
Economic Systems;
Ethics;
International Finance;
Globalization;
Multinational Firms and Management;
Corporate Governance;
Governing Rules, Regulations, and Reforms;
Labor
Abdelal, Rawi, and John G. Ruggie. "The Principles of Embedded Liberalism: Social Legitimacy and Global Capitalism." In New Perspectives on Regulation, edited by David Moss and John Cisternino, 151–162. Cambridge, MA: Tobin Project, 2009.
- June 2009 (Revised May 2013)
- Case
Australia: The Riches and Challenges of Commodities
By: Laura Alfaro and Renee Kim
Australia's Prime Minister Kevin Rudd faced a daunting task that he never imagined he would have to face when he was elected two years ago. Australia at that time was poised to enter its 17th year of uninterrupted growth. Commodity exports were booming, largely driven...
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Keywords:
Financial Crisis;
Trade;
Foreign Direct Investment;
Policy;
Crisis Management;
China;
Australia
Alfaro, Laura, and Renee Kim. "Australia: The Riches and Challenges of Commodities." Harvard Business School Case 709-007, June 2009. (Revised May 2013.)
- May 2009 (Revised June 2009)
- Case
Areva
By: V.G. Narayanan and Lisa Brem
Areva, the world's market leader in civilian nuclear power, was positioned to take advantage of the resurgence of nuclear power. However, three issues clouded the positive outlook: (1) a 1.7 billion euro loss on the construction of the first next generation nuclear...
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Keywords:
Budgets and Budgeting;
Financial Statements;
Energy Generation;
Cash Flow;
Investment;
Energy Industry;
Europe
Narayanan, V.G., and Lisa Brem. "Areva." Harvard Business School Case 109-092, May 2009. (Revised June 2009.)
- April 2009
- Case
The First Global Financial Crisis of the 21st Century
By: Laura Alfaro and Renee Kim
The global economy was expected to suffer from negative growth for the full year in 2009, a phenomenon not seen since World War II. While the U.S. subprime mortgage disaster was blamed as the original instigator, it was noted that the "global imbalances" of the U.S....
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Keywords:
Financial Crisis;
Mortgages;
Globalized Economies and Regions;
Policy;
International Relations;
Business and Government Relations;
Conflict and Resolution
Alfaro, Laura, and Renee Kim. "The First Global Financial Crisis of the 21st Century." Harvard Business School Case 709-057, April 2009.
- 2009
- Working Paper
Prices or Knowledge? What Drives Demand for Financial Services in Emerging Markets?
By: Shawn A. Cole, Thomas Sampson and Bilal Zia
Financial development is critical for growth, but its micro-determinants are not well understood. We test leading theories of low demand for financial services in emerging markets, combining novel survey evidence from Indonesia and India with a field experiment. We...
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Keywords:
Banks and Banking;
Saving;
Knowledge Acquisition;
Emerging Markets;
Motivation and Incentives;
Financial Services Industry;
India;
Indonesia
Cole, Shawn A., Thomas Sampson, and Bilal Zia. "Prices or Knowledge? What Drives Demand for Financial Services in Emerging Markets?" Harvard Business School Working Paper, No. 09-117, April 2009. (Revised October 2009, September 2010, October 2010.)
- March 2009 (Revised February 2011)
- Background Note
Note: Fair Value Accounting for Investments in Debt Securities
The note describes how fair value accounting applies to debt securities that are classified by financial institutions as (1) "trading" securities, (2) "available for sale" securities, or (3) "hold to maturity" securities. It explains the hierarchy for inputs used in...
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Fruhan, William E. "Note: Fair Value Accounting for Investments in Debt Securities." Harvard Business School Background Note 209-134, March 2009. (Revised February 2011.)
- March 2009 (Revised July 2010)
- Case
State Street Corporation
To maximize their effectiveness, color cases should be printed in color. State Street Corp. reports a 13% gain in EPS in 2008 amidst a global financial crisis. The stock price declines 59% on the day of the earnings report. This one day decline was exceeded in the...
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Keywords:
Fair Value Accounting;
Financial Reporting;
Financial Crisis;
Financial Liquidity;
Financial Markets;
Crisis Management;
Financial Services Industry
Fruhan, William E. "State Street Corporation." Harvard Business School Case 209-112, March 2009. (Revised July 2010.)
- March 2009
- Supplement
Bausch & Lomb, Inc.: Pressure to Perform (B)
By: Robert L. Simons
This case breaks the existing (and still available) Bausch & Lomb, Inc.: Pressure to Perform case into an (A) and a (B) case. The (B) case can be used in class to demonstrate the serious consequences of overly aggressive accounting. The (B) case should be used after...
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- March 2009
- Article
Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment
By: Mihir Desai and Dhammika Dharmapala
This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real-world tax shelter is dissected to...
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Desai, Mihir, and Dhammika Dharmapala. "Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment." National Tax Journal 62, no. 1 (March 2009): 169–186.
- March 2009
- Article
The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing
By: F. Ferri and Tatiana Sandino
We examine the economic consequences of more than 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004, the first case in which the SEC allowed a shareholder vote on an accounting matter. Our results...
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Keywords:
Shareholder Activism;
Shareholder Votes;
Stock Option Expensing;
Executive Compensation;
Financial Reporting;
Employee Stock Ownership Plan;
Corporate Governance;
Business and Shareholder Relations;
Investment Activism
Ferri, F., and Tatiana Sandino. "The Impact of Shareholder Activism on Financial Reporting and Compensation: The Case of Employee Stock Options Expensing." Accounting Review 84, no. 2 (March 2009): 433–466.
- March 2009
- Article
Trading Restrictions and Stock Prices
By: Robin Greenwood
Firms can manipulate their stock price by limiting the ability of their investors to sell. I examine a series of corporate events in Japan in which firms actively reduced their float—the fraction of shares available to trade—for periods of one to three months, locking...
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Greenwood, Robin. "Trading Restrictions and Stock Prices." Review of Financial Studies 22, no. 3 (March 2009): 509–539.
- January 2009
- Case
The Federal Reserve and the Banking Crisis of 1931
By: David A. Moss and Cole Bolton
In early October 1931, in the midst of a global economic depression, the U.S. banking system was in crisis—with bank suspensions running at near record levels. At the same time, the broader economy was sputtering, and U.S. gold reserves had come under severe pressure...
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Keywords:
Decision Choices and Conditions;
Financial Crisis;
Central Banking;
Business History;
Crisis Management;
Banking Industry;
United States
Moss, David A., and Cole Bolton. "The Federal Reserve and the Banking Crisis of 1931." Harvard Business School Case 709-040, January 2009.
- May 2009
- Article
Asymmetric Information Effects on Loan Spreads
The paper estimates the cost arising from information asymmetry between the lead bank and members of the lending syndicate. In a lending syndicate, the lead bank retains only a fraction of the loan but acts as the intermediary between the borrower and the syndicate...
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Keywords:
Cost;
Banks and Banking;
Financing and Loans;
Interest Rates;
Capital;
Investment Portfolio;
Credit;
Diversification;
Risk and Uncertainty
Ivashina, Victoria. "Asymmetric Information Effects on Loan Spreads." Journal of Financial Economics 92, no. 2 (May 2009): 300–319.
- 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.)
- August 2009
- Article
Mental Accounting and Small Windfalls: Evidence from an Online Grocer
By: John Beshears and Katherine L. Milkman
We study the effect of small windfalls on consumer spending decisions by comparing the purchases online grocery customers make when redeeming $10-off coupons with the purchases they make without coupons. Controlling for customer fixed effects and other variables, we...
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Keywords:
Mental Accounting;
Windfalls;
Marginal Propensity To Consume;
Coupons;
Marketing Communications;
Consumer Behavior;
Accounting;
Cognition and Thinking;
Retail Industry
Beshears, John, and Katherine L. Milkman. "Mental Accounting and Small Windfalls: Evidence from an Online Grocer." Journal of Economic Behavior & Organization 71, no. 2 (August 2009): 384–394.