Publications

09 Sep 2015
Research & Ideas

Leadership Lessons of the Great Recession: Options for Economic Downturns

schedules, but still remain employed by the company. In addition to weighing the financial costs and benefits, students discussed the fairness of each option. Some thought furloughs were the fairer option because they instilled a sense of... View Details

Keywords: by Sandra Sucher & Susan Winterberg; Aerospace; Electronics

20 Mar 2000
Research & Ideas

Incubators: The New Venture Capitalists?

kicking off a panel discussion at Cyberposium 2000. "But I think it's fair to characterize the incubator space as rather a sleepy one." Until now, that is. Once largely the domain of universities and public economic development... View Details

Keywords: by Kenneth Liss

September 2020
Case

Uber at a Crossroads (2017)

By: Ramon Casadesus-Masanell and Karen Elterman

This case describes the history of Uber, its business model—including the ways it differed from that of the traditional taxi industry—and its competition with Lyft. The case is set in 2017, a year in which Uber was plagued by even more scandals than usual, though its... View Details

December 2019
Case

Steemit: A New Social Media?

By: Ramon Casadesus-Masanell, Alexander White and Karen Elterman

This case discusses the alternative social media site Steemit, including the principles it was founded on in 2016 and the challenges it faced in 2019. Steemit was a blockchain-based platform that aimed to differentiate itself from other social media companies by... View Details

spring 1995
Article

Mark-to-Market Accounting for Banks and Thrifts: Lessons from the Danish Experience

By: Victor L Bernard, Robert C. Merton and Krishna G. Palepu

Keywords: Fair Value Accounting; Denmark

Find at Harvard

March 2001 (Revised July 2001)
Case

Rent-Way, Inc. (B)

By: David F. Hawkins

The company acquires RentaVision, Inc. and writes inventory down as part of acquisition accounting. View Details

Keywords: Accounting; Fair Value Accounting; Acquisition; Service Industry

2013
Working Paper

The Appeal of the Appropriate: Accounting, Risk Management, and the Competition for the Supply of Control Systems

By: Anette Mikes

How do certain risk measurements in organizations come to be seen as more reliable and acceptable than others? Taking a multiple-control perspective, I investigate the aftermath of a control debacle at a financial services company (MultiBank), focusing on its insurance... View Details

Keywords: Management Control Systems; Multiple Control Systems; Interactive Control Systems; Performance Measurement; Risk Measurement; Financialization Of Accounting; Institutional Logics; Banking; Risk Management; Fair Value Accounting; Insurance; Financial Services Industry

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November 1991 (Revised June 1993)
Case

Accounting for Frequent Fliers

By: William J. Bruns Jr.

Airline frequent flier programs offer members the opportunity to earn free flights by accumulating mileage. Accounting and reporting the obligations of airlines and the cost of frequent flier programs raises difficult measurement issues. In 1991, the U.S. Securities... View Details

Keywords: Cost; Fair Value Accounting; Policy; Air Transportation Industry; United States

2007
Dissertation

The Implications of Unverifiable Fair-Value Accounting: Evidence from the Political Economy of Goodwill Accounting

By: Karthik Ramanna

Keywords: Fair Value Accounting; Goodwill Accounting

SSRN

January 2010
Case

The Future of Financial Reporting

By: Karthik Ramanna

Multimedia/video case on the SEC's work on improvements to financial reporting. Students review topical audio and video from various sources including SEC footage, and interviews with others involved, such as Bob Pozen, (past head of Fidelity and chairman of the SEC's... View Details

Keywords: Fair Value Accounting; Financial Reporting; Financial Management; Performance Improvement

20 Feb 2018
First Look

First Look at New Research and Ideas, February 20, 2018

2018 New York: Cambridge University Press American Fair Trade: Proprietary Capitalism, Corporatism, and the 'New Competition', 1890–1940 By: Phillips Sawyer, Laura Abstract—American Fair Trade explores the... View Details

Keywords: Sean Silverthorne

August 2011
Teaching Note

Subprime Crisis and Fair-Value Accounting (TN)

By: Paul Healy, Krishna G. Palepu and George Serafeim

Teaching Note for 109-031. View Details

Keywords: Fair Value Accounting; Mortgages; Standards; Financial Crisis

July 1994 (Revised April 1995)
Case

San Francisco Bay Consulting

By: George P. Baker III and Karin B Monsler

San Francisco Bay Consulting leads the field of economic consulting and litigation support in the application of powerful computers and cutting edge software to manipulate and analyze large data sets. The transfer pricing system, used to facilitate the purchasing and... View Details

Keywords: Fair Value Accounting; Profit; Marketing; Fluctuation; Consulting Industry; Computer Industry

June 2001 (Revised October 2002)
Case

Accounting for the Intel Pentium Chip Flaw

By: Gregory S. Miller, V.G. Narayanan and Lisa Brem

Investigates the 1994 Intel Pentium plan. View Details

Keywords: Fair Value Accounting; Quality; Measurement and Metrics; Cost; Computer Industry

March 2001 (Revised April 2002)
Case

Rent-Way, Inc. (A)

By: David F. Hawkins

The company uses the units of activity method to account for its rental inventory. A prominent hedge fund advisor recommends the company's stock be sold short. View Details

Keywords: Mathematical Methods; Stock Shares; Fair Value Accounting; Quality; Investment Funds; Service Industry