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January 2015 (Revised October 2018)
Case

Dogs of the Dow

By: Malcolm Baker, Samuel G. Hanson and James Weber

This case describes the Dogs of the Dow investment strategy, value investing, and using dividend yields as a means to determine intrinsic value. It also describes exchange traded notes and a particular exchange traded note, known as the Dogs of the Dow, which tracks... View Details

Keywords: Dow Jones; Dow Jones Industrial Average; Exchange Traded Note; Exchange Traded Fund; Value Investing; Benjamin Graham; Investment Strategy; Dividend Yield; Intrinsic Value; Dividend Discount Model; Michael O'Higgins; Financial Instruments; Investment; Strategy; Financial Services Industry; United States

23 Aug 2019
Sharpening Your Skills

Has the Corporate Mission Just Been Disrupted?

has been discussed for decades. Here is research and writing from Harvard Business School that discusses both the concept in theory and examples of CSR in practice. A Good Place to Start Statement on the Purpose of a... View Details

Keywords: by Sean Silverthorne; Green Technology

12 Feb 2008
First Look

First Look: February 12, 2007

Abstract Financial statements are the basis for a wide range of business analysis. Managers, securities analysts, bankers, and consultants all use them to make business decisions. There is strong demand... View Details

Keywords: Martha Lagace

April 1996 (Revised June 2000)
Case

Boston Beer Company, Inc., The

Capital markets may have overcapitalized the craft brewing industry during a flurry of new IPOs. In the context of this "hot" IPO market each individual company's valuation may seem reasonable. However, after careful analysis of each company's financial statement and... View Details

Keywords: Initial Public Offering; Analysis; Valuation; Industry Growth; Food and Beverage Industry; Boston

August 2023 (Revised February 2024)
Case

DexAI

By: Jo Tango and Christina Wallace

During a challenging fundraising environment, the DexAI founders received two term sheets with nearly identical economic terms but very different legal ones. The entrepreneurs had to navigate: representations and warranties (their personal guarantees that the company's... View Details

Keywords: Venture Capital Term Sheet; Term Sheet; Term Sheets; Founders; Legal Aspects Of Business; Seed Financing; Founders' Agreements; Venture Capital; Entrepreneurship; Financing and Loans; Intellectual Property; Entrepreneurial Finance; Contracts; Business Startups; Agreements and Arrangements

December 2010 (Revised July 2011)
Supplement

DoubleClick, Inc.: Additional Paid-in-CapitalStock Options

By: David F. Hawkins

Income statement and balance sheet consequences of DoubleClick adoption of the fair value method to account for stock options. View Details

Keywords: Accounting; Stock Options

September 2006 (Revised February 2007)
Case

Timing of Option Grants at UnitedHealth Group (A)

Faced with press allegations that executives' stock options might have been backdated, the Board of UnitedHealth Group needs to determine whether its accounting for the options was proper, and if not, what the restatement amount should be and what... View Details

Keywords: Governing and Advisory Boards; Ethics; Stock Options; Accounting; Crisis Management; Corporate Governance; Insurance Industry; Health Industry; United States

Research Summary

Overview

By: Ethan C. Rouen

Relying on empirical archival methodologies—as well as techniques in data science—to develop and structure new sources of data by which to approach questions of looming disclosure changes, Professor Rouen has focused on one of the Securities and Exchange Commission’s... View Details

July 2007 (Revised October 2007)
Case

Cintas y Lazos, Inc.

By: David F. Hawkins

A recent Cuban immigrant establishes a new notions store. The initial 3-month, GAAP-based income statement differs from one prepared by an economist friend. The store owner wants to know why one shows a profit and the other a loss. View Details

Keywords: Accounting; Financial Statements; Management Practices and Processes; Standards; Retail Industry; Florida

24 Apr 2008
Working Paper Summaries

Bank Accounting Standards in Mexico: A Layman’s Guide to Changes 10 Years after the 1995 Bank Crisis

Keywords: by Gustavo A. Del Angel, Stephen Haber & Aldo Musacchio; Banking

Article

Brand Values and Capital Market Valuation

By: Mary Barth, Michael B. Clement, George Foster and Ron Kasznik

Brand value estimates are significantly positively related to prices and returns, incremental to accounting variables. Questionable brand value estimate reliability underlies lack of financial statement recognition for brands. Findings suggest estimates are relevant... View Details

Keywords: Brands and Branding; Valuation

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March 2025 (Revised April 2025)
Case

Dominion Voting Systems v. Fox News

By: Vincent Pons, Jesse M. Shapiro, Bharat Anand and Susan Pinckney

The case examines the Dominion Voting Systems and Fox News defamation settlement based upon statements made on air in the aftermath of the 2020 presidential election. View Details

2021
Working Paper

Impact Accounting for Product Use: A Framework and Industry-specific Models

By: George Serafeim and Katie Trinh

This handbook provides the first systematic attempt to generate a framework and industry-specific models for the measurement of impacts on customers and the environment from use of products and services, in monetary terms, that can then be reflected in financial... View Details

Keywords: Impact Measurement; Product Impact; Customer Welfare; Environment; ESG; Product; Customers; Well-being; Environmental Sustainability; Measurement and Metrics; Accounting; Financial Statements; Analysis; Framework

2014
Working Paper

Agenda Setting at the FASB: Evidence from the Role of the FASAC

By: Abigail Allen

I examine the extent to which the FASB's agenda determination is a function of the contemporaneous preferences of its primary constituents: auditors, preparers, and financial statement users. Using the FASB's consultation with the FASAC as a lens through which to view... View Details

Keywords: Accounting; Accounting Industry; United States

2014
Working Paper

What Courses Should Law Students Take?: Harvard's Largest Employers Weigh In

By: John C. Coates, Jesse M. Fried and Kathryn E. Spier

We report the results of an online survey, conducted on behalf of Harvard Law School, of 124 practicing attorneys at major law firms. The survey had two main objectives: (1) to assist students in selecting courses by providing them with data about the relative... View Details

Keywords: Curriculum and Courses; Law; Higher Education

October 1990 (Revised March 1993)
Background Note

Note on Cable Television Regulation

By: Willis M. Emmons III

Examines the evolution of the U.S. cable television industry since its inception in the early 1950s. Particular emphasis is given to the roles played by technology, consumer demand, and regulation at both the local and federal level. Designed to facilitate a conceptual... View Details

Keywords: Information Technology; Demand and Consumers; Government Legislation; Business Growth and Maturation; Monopoly; Television Entertainment; Telecommunications Industry; Media and Broadcasting Industry

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December 2011
Article

Economics Education and Greed

By: Long Wang, Deepak Malhotra and J. Keith Murnighan

The recent financial crisis, and repeated corporate scandals, raise serious questions about whether a business school education contributes to what some have described as a culture of greed. The dominance of economic-related courses in MBA curricula led us to assess... View Details

Keywords: Behavior; Ethics; Attitudes; Business Education; Economics; Education

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23 Jan 2023
Research & Ideas

After High-Profile Failures, Can Investors Still Trust Credit Ratings?

Credit ratings play an essential role in global finance by assessing whether borrowers can meet their debt obligations. Agency analysts study data from financial statements to make initial assessments about... View Details

Keywords: by Ben Rand

March 1988 (Revised September 1993)
Case

United Services Automobile Association (USAA)

Under the leadership of Robert F. McDermott, USAA has been transformed from a property and casualty insurance company with $200 million in assets in the late 1960s to a $11 billion financial services empire in 1988. The case illustrates the value of having a CEO drive... View Details

Keywords: Business or Company Management; Leadership; Information Technology; Financial Services Industry; Financial Services Industry; United States

November 1992 (Revised June 1993)
Case

International Paper (A)

Concerns the decision of International Paper, the world's largest pulp and paper corporation, about when to adopt the provisions of Statement of Financial Accounting Standards 106 (SFAS 106), "Employers' Accounting for Postretirement Benefits Other than Pensions." SFAS... View Details

Keywords: Accounting; Compensation and Benefits; Pulp and Paper Industry

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