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Show Results For
- All HBS Web
(1,939)
- People (1)
- News (322)
- Research (1,374)
- Events (3)
- Multimedia (12)
- Faculty Publications (948)
- 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... View Details
Fruhan, William E. "Note: Fair Value Accounting for Investments in Debt Securities." Harvard Business School Background Note 209-134, March 2009. (Revised February 2011.)
- February 2013
- Teaching Note
Negotiating Trust: Borrowers, Lenders, and the Politics of Household Debt (TN)
By: Catherine S. M. Duggan
- April 2007 (Revised July 2007)
- Supplement
Aid, Debt Relief, and Trade: An Agenda for Fighting World Poverty (B)
By: Laura Alfaro, Eric D. Werker and Renee Kim
Alfaro, Laura, Eric D. Werker, and Renee Kim. "Aid, Debt Relief, and Trade: An Agenda for Fighting World Poverty (B)." Harvard Business School Supplement 707-040, April 2007. (Revised July 2007.)
- 15 Sep 2014
- News
The Apple Watch: The next big thing or living on borrowed time?
- 09 Dec 2011
- News
Seeking a Solution: Dante Roscini on the European Debt Crisis
- 1986
- Chapter
Investing in the Defense Workforce: The Debt and Structure of Military Pensions
By: Dutch Leonard
Keywords: Human Capital; Compensation and Benefits; Borrowing and Debt; Sovereign Finance; National Security
Leonard, Dutch. "Investing in the Defense Workforce: The Debt and Structure of Military Pensions." In Public Sector Payrolls, edited by David A. Wise. Chicago: University of Chicago Press, 1986.
- Forthcoming
- Article
Calling All Issuers: The Market for Debt Monitoring
By: Huaizhi Chen, Lauren Cohen and Weiling Liu
95% of long-term municipal bonds have callable features, and yet we find new evidence of a substantial fraction of local governments exercising these valuable options sub-optimally, with significant delays – resulting in sizable losses. Using data from 2001 to 2019, we... View Details
Keywords: Bonds; Financial Institutions; Governing Rules, Regulations, and Reforms; Government Administration; Financing and Loans
Chen, Huaizhi, Lauren Cohen, and Weiling Liu. "Calling All Issuers: The Market for Debt Monitoring." Management Science (forthcoming). (Pre-published online November 1, 2024.)
- September 2022 (Revised June 2025)
- Case
York Capital CLOs and WorldStrides International
By: Victoria Ivashina and William Vrattos
The case follows the debt restructuring of WorldStrides International, a travel program provider in the education market, after the onset of COVID-19. The pandemic severely impacted the travel industry, creating challenges for many companies like WorldStrides, which... View Details
Keywords: COVID-19 Pandemic; Debt Restructuring; CLO; Compliance; Debt Securities; Financing and Loans; Decision Making; Travel Industry; Education Industry
Ivashina, Victoria, and William Vrattos. "York Capital CLOs and WorldStrides International." Harvard Business School Case 223-034, September 2022. (Revised June 2025.)
- June 2007 (Revised February 2008)
- Teaching Note
Aid, Debt Relief, and Trade: An Agenda for Fighting World Poverty (TN) (A) and (B)
By: Laura Alfaro, Eric D. Werker and Renee Kim
- October 1990
- Article
Troubled Debt Restructurings: An Empirical Analysis of Private Reorganization of Firms in Default
By: S. C. Gilson, J. Kose and L. H. P. Kang
This study investigates the incentives of financially distressed firms to restructure their debt privately rather than through formal bankruptcy. In a sample of 169 financially distressed companies, about half successfully restructure their debt outside of Chapter 11.... View Details
Gilson, S. C., J. Kose, and L. H. P. Kang. "Troubled Debt Restructurings: An Empirical Analysis of Private Reorganization of Firms in Default." Journal of Financial Economics 27, no. 2 (October 1990): 315–353.
- 21 Mar 2016
- News
Karmaloop founder can’t escape $5 million debt
- February 23, 2010
- Article
The U.S. Public Debt Hits its Tipping Point
By: Robert C. Pozen
Pozen, Robert C. "The U.S. Public Debt Hits its Tipping Point." Boston Globe (February 23, 2010).
- 22 May 2019
- News
Forgiving Student Loan Debt Leads to Better Jobs, Stronger Consumers
- June 2012
- Response
Solution to Exchanges 10.2 Puzzle: Borrowing in the Limit as Our Nerdiness Goes to Infinity
By: Ran I. Shorrer
This is a solution to the editor's puzzle from issue 10.2 of SIGecom Exchanges [Reeves 2011]. The puzzle asks to determine a point in time such that a lump sum payment of $S will be equivalent to a continuous stream of infinitesimal payments totaling $S, spread evenly... View Details
Shorrer, Ran I. "Solution to Exchanges 10.2 Puzzle: Borrowing in the Limit as Our Nerdiness Goes to Infinity." ACM SIGecom Exchanges 11, no. 1 (June 2012): 39–41.
- Article
Sovereign Debt Buybacks Can Lower Bargaining Costs
By: J. J. Rotemberg
Rotemberg, J. J. "Sovereign Debt Buybacks Can Lower Bargaining Costs." Journal of International Money and Finance 10, no. 3 (September 1991): 330–348.
- Working Paper
Covenant-Light Contracts and Creditor Coordination
By: Bo Becker and Victoria Ivashina
In 2015, 70% of newly issued leveraged loans had weaker enforcement features, called covenant-light or "cov-lite"; this is nearly a three-time increase in cov-lite issuance compared to a previous peak in 2007. We evaluate whether this development can be attributed to... View Details
Keywords: Credit Cycles; Loan Contracts; Debt Covenants; Contracts; Financing and Loans; Credit; Borrowing and Debt
Becker, Bo, and Victoria Ivashina. "Covenant-Light Contracts and Creditor Coordination." Swedish House of Finance Research Paper, No. 16-09, March 2016.
- January 2008
- Teaching Note
Credit Risk: Valuing Risky Debt & CDOs (TN)
By: Joshua D. Coval and Erik Stafford
Teaching Note for [208111] and [208113]. View Details
- March 1998
- Article
Internal Financing of Multinational Subsidiaries: Debt vs. Equity
By: Bhagwan Chowdhry and Joshua D. Coval
Chowdhry, Bhagwan, and Joshua D. Coval. "Internal Financing of Multinational Subsidiaries: Debt vs. Equity." Journal of Corporate Finance 4, no. 1 (March 1998).