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- All HBS Web
(1,985)
- People (3)
- News (514)
- Research (1,073)
- Events (13)
- Multimedia (29)
- Faculty Publications (600)
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- Article
Time Use and Happiness of Millionaires: Evidence from the Netherlands
By: Paul Smeets, A.V. Whillans, Rene Bekkers and Michael I. Norton
How do the very wealthy spend their time, and how does time use relate to well-being? In two studies in the Netherlands, the affluent (N=863, N=690) and the general population (N=1232, N=306) spent time in surprisingly similar ways, such as by spending the same amount... View Details
Keywords: Time And Wellbeing; Millionaires; Social Class; Wealth; Happiness; Demographics; Netherlands
Smeets, Paul, A.V. Whillans, Rene Bekkers, and Michael I. Norton. "Time Use and Happiness of Millionaires: Evidence from the Netherlands." Social Psychological & Personality Science 11, no. 3 (April 2020): 295–307.
- June 2021 (Revised November 2024)
- Case
MicroStrategy: Accounting for Cryptocurrency
By: Jonas Heese and Annelena Lobb
On February 15, 2021, Alina Moss, an analyst who covered the technology company MicroStrategy, pondered a rise in MicroStrategy’s share price. Moss had dialed into the company earnings call. When it ended, Moss had more questions than answers. MicroStrategy had... View Details
Keywords: Cryptocurrency; Share Price; Electronic Commerce; Intangible Assets; Assets; Accounting; Financial Statements; Financial Management; Financial Reporting; Analytics and Data Science; E-commerce
Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency." Harvard Business School Case 121-066, June 2021. (Revised November 2024.)
- March 2000 (Revised April 2001)
- Case
Menem and the Populist Tradition in Argentina
By: Rafael M. Di Tella and Eliseo Neuman
Argentina has flourished under a fixed exchange rate system, yet there are large income and employment fluctuations. The social cost of unemployment is threatening the viability of the economic model. Building a welfare state is one alternative, but this may be a... View Details
Keywords: History; Governance; Job Cuts and Outsourcing; Employment; Currency Exchange Rate; Welfare; Government Administration; Government and Politics; Argentina
Di Tella, Rafael M., and Eliseo Neuman. "Menem and the Populist Tradition in Argentina." Harvard Business School Case 700-061, March 2000. (Revised April 2001.)
- 15 May 2018
- First Look
New Research and Ideas, May 15, 2018
are also shown to be actors in periodic deglobalization waves. This was because their function was to reinforce the gaps in wealth and income rather than disrupt them. Business enterprises proved disappointing institutions for knowledge... View Details
Keywords: Dina Gerdeman
- June 1984 (Revised July 2005)
- Case
Commissioner v. Duberstein
By: Henry B. Reiling
In two cases consolidated for decision, the Court articulates the tests to be used when deciding whether an item is income or a gift and therefore, not income. Both cases are colorful. The first involves the unsolicited receipt of a Cadillac. The second involves... View Details
Reiling, Henry B. "Commissioner v. Duberstein." Harvard Business School Case 284-074, June 1984. (Revised July 2005.)
- January 2017
- Case
Exotic Interest Rate Swaps: Snowballs in Portugal
By: Boris Vallee, Patrick Augustin and Philippe Rich
This case explores a complex swap transaction implemented by Metro do Porto in 2007. It represents an opportunity to study fixed income derivative instruments, such as plain-vanilla swaps and structured swaps, as well as understand the opportunities and challenges of... View Details
Keywords: Swaps; Public Finance; Structured Finance; Credit Derivatives and Swaps; Public Sector; Transportation Industry; Rail Industry; Portugal
Vallee, Boris, Patrick Augustin, and Philippe Rich. "Exotic Interest Rate Swaps: Snowballs in Portugal." Harvard Business School Case 217-050, January 2017.
- November 2004 (Revised April 2005)
- Case
Deutsche Bank: Discussing the Equity Risk Premium
Two members of Deutsche Bank's Fixed Income Research Group are discussing how to advise clients on bond vs. equity asset allocation. A critical aspect to this asset allocation decision is the equity risk premium. Discusses a unique way developed by the bank for... View Details
Keywords: Risk Management; Asset Management; Bonds; Capital Markets; Investment Banking; Institutional Investing; Equity; Banking Industry; Germany
Chacko, George C., Peter A. Hecht, Vincent Dessain, and Anders Sjoman. "Deutsche Bank: Discussing the Equity Risk Premium." Harvard Business School Case 205-040, November 2004. (Revised April 2005.)
- December 2021
- Article
Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers
By: Aiyesha Dey, Jonas Heese and Gerardo Pérez Cavazos
We study the effect of financial incentives on whistleblowing and the consequences for whistleblowers under the cash-for-information program of the False Claims Act (FCA). Exploiting appeals-court decisions that increase financial incentives for whistleblowing, we find... View Details
Keywords: Whistleblowers; Cash-for-information Whistleblower Programs; False Claims Act; Corporate Misconduct; Consequences For Whistleblowers; Crime and Corruption; Information; Cost
Dey, Aiyesha, Jonas Heese, and Gerardo Pérez Cavazos. "Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers." Journal of Accounting Research 59, no. 5 (December 2021): 1689–1740.
- 06 Jun 2023
- Cold Call Podcast
The Opioid Crisis, CEO Pay, and Shareholder Activism
- January 2009 (Revised November 2010)
- Case
The Dojima Rice Market and the Origins of Futures Trading
By: David A. Moss and Eugene Kintgen
In 1730, Japanese merchants petitioned shogun Tokugawa Yoshimune to officially authorize trade in rice futures at the Dojima Exchange, the world's first organized (but unsanctioned) futures market. For many years, the Japanese government had prohibited the trade of... View Details
Keywords: Futures and Commodity Futures; Price; Food; Business History; Market Transactions; Business and Government Relations; Japan
Moss, David A., and Eugene Kintgen. "The Dojima Rice Market and the Origins of Futures Trading." Harvard Business School Case 709-044, January 2009. (Revised November 2010.)
- May 2017 (Revised November 2017)
- Case
Cotopaxi: Managing Growth for Good
By: Andy Wu and Laura Huang
Cotopaxi, an innovative outdoor gear business targeting millennials, focuses on profit and social impact. This registered benefit corporation was formed by Davis Smith who coalesced his experiences as a Wharton MBA student along with professional knowledge from an... View Details
Keywords: Entrepreneurship; Social Venture; Benefit Corporation; B-Corp; Retail; Consumer Products; Apparel; Social Impact; Social Entrepreneurship; Business Model; Product Positioning; Social Enterprise; Mission and Purpose; Consumer Products Industry; Retail Industry
Wu, Andy, and Laura Huang. "Cotopaxi: Managing Growth for Good." Harvard Business School Case 717-488, May 2017. (Revised November 2017.)
- 2014
- Working Paper
Islam, Inequality, and Pre-Industrial Comparative Development
By: Stelios Michalopoulos, Alireza Naghavi and Giovanni Prarolo
This study explores the interaction between trade and geography in shaping the Islamic economic doctrine and in turn the comparative development of the Muslim world. We build a model where an unequal distribution of land quality in presence of trade opportunities... View Details
Keywords: Islam; Inequality In Land Quality; Wealth Accumulation; Public Good Investment; Conflict; Wealth; Geography; Religion; Trade
Michalopoulos, Stelios, Alireza Naghavi, and Giovanni Prarolo. "Islam, Inequality, and Pre-Industrial Comparative Development." Harvard Business School Working Paper, No. 15-076, March 2015.
- September 1992 (Revised March 1997)
- Case
Summit Distributors (A)
By: William J. Bruns Jr. and Amy P. Hutton
Summit Distributors was in danger of violating loan covenants because of slow economic activity and forecasted losses and was faced with a choice. Changing the inventory valuation method from LIFO to FIFO would avoid default but would require higher future income... View Details
Keywords: Taxation; Cost Accounting; Cash Flow; Interest Rates; Economic Systems; Borrowing and Debt; Financial Statements; Valuation; Accounting Audits; Financing and Loans; Accounting Industry; Legal Services Industry
Bruns, William J., Jr., and Amy P. Hutton. "Summit Distributors (A)." Harvard Business School Case 193-053, September 1992. (Revised March 1997.)
- 2025
- Working Paper
The Hidden Costs of Flexible Labor Models: How Working Multiple Jobs Affects Employees
By: Paige Tsai and Ryan W. Buell
As operations increasingly rely upon flexible labor models—such as gig, part-time, and remote work—it has become commonplace for individuals to work multiple jobs. Across three studies, relying on a combination of transaction-level data from 90,548 customers of a... View Details
Keywords: Behavioral Operations; Employee Behavior; Job Design; Sustainable Operations; Job Design and Levels; Personal Finance; Well-being; Happiness; Satisfaction; Wages
Tsai, Paige, and Ryan W. Buell. "The Hidden Costs of Flexible Labor Models: How Working Multiple Jobs Affects Employees." Harvard Business School Working Paper, No. 25-036, January 2025. (Revised June 2025.)
- April 2013 (Revised April 2013)
- Case
Justin Anson Distillery, Inc.
A distiller increases whiskey production and income declines because of accounting methods in use. Questions are raised regarding the treatment of expenditures which can be classified as production, inventory, or period costs. The necessary aging process raises added... View Details
Vancil, Richard F. "Justin Anson Distillery, Inc." Harvard Business School Case 113-122, April 2013. (Revised April 2013.)
- June 1992 (Revised June 1993)
- Case
Crystal Meadows of Tahoe, Inc.
By: William J. Bruns Jr.
An introductory case in cash flow analysis and the preparation of statements of cash flows. Based on the 1991 income statement and balance sheet at a ski resort company, the case provides additional information which allows a student to prepare both a direct and an... View Details
Bruns, William J., Jr. "Crystal Meadows of Tahoe, Inc." Harvard Business School Case 192-150, June 1992. (Revised June 1993.)
- March 1989 (Revised June 1993)
- Case
Daniel Dobbins Distillery, Inc.
A distiller increases whiskey production and income declines because of accounting methods in use. Questions are raised regarding the treatment of expenditures which can be classified as production, inventory, or period costs. The necessary aging process raises added... View Details
Vancil, Richard F. "Daniel Dobbins Distillery, Inc." Harvard Business School Case 189-065, March 1989. (Revised June 1993.)
- March 2010 (Revised May 2013)
- Case
Chile's Copper Surplus: The Road Not Taken (A)
By: Laura Alfaro, Dante Roscini and Renee Kim
In 2008, Andres Velasco, Chile's Finance Minister, was under mounting criticisms over his fiscal policy. As the world's largest copper producer, Chile was benefiting from the rise in copper prices, which had more than tripled since 2003. Copper revenues translated into... View Details
Keywords: Developing Countries and Economies; Economic Growth; Metals and Minerals; Investment Funds; Policy; State Ownership; Wealth; Chile
Alfaro, Laura, Dante Roscini, and Renee Kim. "Chile's Copper Surplus: The Road Not Taken (A)." Harvard Business School Case 710-019, March 2010. (Revised May 2013.)
- August 2005
- Background Note
Note on International Tax Regimes
By: Mihir A. Desai, Mark Veblen and Kathleen Luchs
Provides a framework for understanding different types of international tax regimes. Examines how alternative tax regimes tax the foreign income of their citizens (including corporate citizens); how tax regimes define foreign and domestic income; and how foreign tax... View Details
Keywords: Motivation and Incentives; Earnings Management; Nationality; Framework; Taxation; Profit; Globalization; Credit; United States
Desai, Mihir A., Mark Veblen, and Kathleen Luchs. "Note on International Tax Regimes." Harvard Business School Background Note 206-014, August 2005.
- November 1984 (Revised March 1999)
- Case
Mayers Tap, Inc. (C)
Mayers Tap, Inc. has decided to redesign its cost system. In this case it uses three different cost center designs to determine how the new system should be designed. Students are asked to drop unprofitable products under the three scenarios and explain the effects on... View Details
Cooper, Robin. "Mayers Tap, Inc. (C)." Harvard Business School Case 185-026, November 1984. (Revised March 1999.)