Financials - Publications - Faculty & Research

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5-Year Data Summary - Annual Report 2016

Financials 5-Year Data Summary 5-Year Data Summary CFO Letter Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental Financial... View Details

10 May 2011
First Look

First Look: May 10

Working PapersMandatory IFRS Adoption and Financial Statement Comparability Authors:Francois Brochet, Alan Jagolinzer, and Edward J. Riedl Abstract This study examines the effect of mandatory International View Details

Keywords: Sean Silverthorne

01 Dec 2008
News

Stormy Weather

Photos by Stuart Cahill and Neal Hamberg Wet weather and bleak financial headlines did nothing to dampen the spirits of nearly 2,000 alumni and guests who traveled to campus in late September to attend reunion celebrations for the MBA... View Details

12 Nov 2008
First Look

First Look: November 12, 2008

problems in the renovation of the 27-floor, 60,000 square meter complex. The WTC owners, two Dutch financial institutions, had hired TvT in 1995 to advise how to best handle their property's underperformance, which stood 20% empty and had... View Details

Keywords: Martha Lagace

Web

Harvard Business School and Polaroid - Edwin H. Land & Polaroid | Harvard Business School

interest of the School, whose faculty engaged with the company in research projects, as the subject of case studies, and through consulting. In 1944, J. Keith Butters, HBS Assistant Professor of Financial Research, and John V. Lintner, at... View Details

01 Sep 2009
News

Keys to the Kingdom

RHEA, WITH FRIENDS: Bringing financial skills from the private sector to public housing. Who’s the Big Apple’s biggest landlord? That would be John Rhea (MBA ’92), who oversees 178,000 apartments in 2,600 buildings at 340 complexes,... View Details

Keywords: Real Estate

31 Jan 2012
First Look

First Look: Jan. 31

Strömberg Publication:The Review of Financial Studies (forthcoming) Abstract We use an important legal event as a natural experiment to examine the effect of management fiduciary duties on equity-debt conflicts. A 1991 Delaware bankruptcy... View Details

Keywords: Sean Silverthorne & Carmen Nobel

27 Oct 2009
First Look

First Look: October 27

Working Papers Money or Knowledge? What Drives Demand for Financial Services in Emerging Markets? (revised) Authors: Shawn Cole, Thomas Sampson, and Bilal Zia Abstract Why is demand for formal financial... View Details

Keywords: Martha Lagace

Web

FactSet | Baker Library

FactSet Financial data analysis platform to analyze data from global equity and fixed income markets. Read More Coverage includes data and information on ownership and private equity and venture capital investments. It also includes... View Details

22 Aug 2020
News

Bluemercury’s Marla Beck on How Covid-19 Is Changing the Beauty Business

“We’ve taken so many good things from them,” Beck tells the podcast. “They have technology infrastructure that we don’t have. They have incredible financial infrastructure. We’ve piggybacked onto some of their relationships with digital... View Details

27 Oct 2017
News

Two HBS Alumni to Lead Carlyle Group

who has been with the firm since 1995, began in the leveraged-buyout group, and has also served as interim chief financial officer, chief operating officer and president. Lee joined Carlyle in 2013 as deputy chief investment officer of... View Details

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Field Course: Investing for Impact - Course Catalog

Investing for Impact seeks to help students understand why certain business founders lack access to capital and whether small investments of $25,000 to $50,000 (made from an intermediary Donor Advised Fund) might help these businesses grow to deliver View Details

01 Sep 2009
News

Faculty Books

Kanter contends that vanguard companies deliver what their customers want better than their competitors do, thereby providing the financial success shareholders demand and the social conscience demanded by the new generation of managers.... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services; Publishing Industries (except Internet); Information

01 Mar 2005
News

Venture Capital’s Comeback

specializes in serving the financial needs of its venture-capital and start-up clients. “They weren’t sure what to do with their lives.” Four years later, venture capital is, at least, out of the rough. “We see a set of improving... View Details

Keywords: Roger Thompson; Securities, Commodities, and Other Financial Investments; Securities, Commodities, and Other Financial Investments

21 Jul 2006
Op-Ed

Enron Jury Sent the Right Message

The most noteworthy message of the Enron trial is that corporate executives can be convicted in a court of law for a pattern of deception that may or may not be illegal. Left unaddressed in the trial were many financial transactions and... View Details

Keywords: by Malcolm S. Salter

01 Jun 2011
News

Alumni Books

Alchemists of Loss: How Modern Finance and Government Intervention Crashed the Financial System by Kevin Dowd and Martin Hutchinson (MBA ’73) (Wiley) The authors discuss modern finance as a U.S. invention, the theories and practices... View Details

Keywords: Finance; Monetary Authorities-Central Bank; Finance; National Security and International Affairs; Government

2011
Article

'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum

By: Joanne Horton, Richard H. Macve and George Serafeim

Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details

Keywords: Fair Value; Deprival Value; Contract Liabilities; Fair Value Accounting; Measurement and Metrics; Profit; Revenue Recognition; Assets; Performance Evaluation; Contracts

Citation

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2012
Working Paper

The International Politics of IFRS Harmonization

By: Karthik Ramanna

The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of some international political dynamics of countries' IFRS... View Details

Keywords: Accounting Standards; Globalization; IASB; IFRS; Politics; Financial Reporting; International Accounting; Global Strategy; Corporate Governance; Policy; Government and Politics; Standards; China; India; Canada

Citation

SSRN

2007
Working Paper

Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends

By: Mihir A. Desai and Dhammika Dharmapala

This paper investigates how taxes influence portfolio choices by exploring the response to the distinctive treatment of foreign dividends in the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA). JGTRRA lowered the dividend tax rate to 15% for American equities... View Details

Keywords: Equity; Financial Markets; International Finance; Investment Portfolio; Government Legislation; Taxation; United States

Citation

March 1996 (Revised August 1997)
Case

Recycling Problem: International Bank Lending in the 1970s

By: Huw Pill

Provides a brief overview of international bank lending to developing countries in the 1970s and its culmination in the Third-World debt crisis after 1982. View Details

Keywords: International Finance; Financing and Loans; Borrowing and Debt; Developing Countries and Economies; Financial Crisis; Banking Industry

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