Publications

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January 2011 (Revised July 2011)
Case

Accounting for Catastrophes: BP PLC and Union Carbide Corporation (A)

By: David F. Hawkins

The IASB and FASB propose new contingency loss recognition, measurement, and disclosure rules (A case). The B and C cases apply these proposals to British Petroleum's Mexican Gulf oil spill and Union Carbide's Bhophal gas discharge. View Details

Keywords: Financial Reporting; International Accounting; Trade; International Finance; Standards; Strength and Weakness; Natural Disasters; Crisis Management; Governance Controls; Governing Rules, Regulations, and Reforms; Energy Industry; India

13 May 2014
First Look

First Look: May 13

working paper: http://ssrn.com/abstract=2430174 Eliciting Taxpayer Preferences Increases Tax Compliance By: Lamberton, Cait, Jan-Emmanuel De Neve, and Michael I. Norton Abstract—Two experiments show that eliciting taxpayer preferences on View Details

Keywords: Sean Silverthorne

February 2018 (Revised October 2019)
Case

Steinhoff International and the Stock Exchange

By: Siko Sikochi and Austin Lim

Nicky Newton-King, the Chief Executive Officer of the Johannesburg Stock Exchange (JSE), was put in a difficult position. A scandal had broken out at Steinhoff, a JSE-listed company, under her watch and there were calls to suspend listing of the company securities from... View Details

Keywords: Accounting; Financial Reporting; Mergers and Acquisitions; Financial Markets; Corporate Governance; Retail Industry; Manufacturing Industry; Distribution Industry; Africa; South Africa

15 Mar 2019
News

JP Morgan Chase Opens New Office in Dublin

Keywords: JP Morgan Chase; Brexit; politics; financial regulation; financial crisis

01 Jul 2008
First Look

First Look: July 1, 2008

first dimension relates to the degree to which the collaborative network is "open" verses "closed." The second dimension relates to the degree to which the governance structure for collaboration is... View Details

Keywords: Martha Lagace

12 Aug 2002
Op-Ed

Using Big Business to Fight Poverty

world's poor live in countries where governments lack either the will or the ability to raise living standards on their own. Financial assistance to such governments, therefore, has often not helped their neediest citizens. In fact, in... View Details

Keywords: by George C. Lodge

September 2020
Article

The Rise of the Investor State: State Capital in the Chinese Economy

By: Meg Rithmire and Hao Chen

The nature and extent of the role of the Chinese state in the economy is fundamental to many empirical and theoretical debates about that country’s political economy. We document and explain the rise of a novel form of intervention on the part of the Chinese state: the... View Details

Keywords: China's Political Economy; State Shareholding; State-business Relations; State Capitalism; China's Financial System; Economy; Business and Government Relations; Finance; System; China

Find at Harvard

February 2014
Case

The Fall of the 'Fabulous Fab'

By: Eugene F. Soltes and Nanette Byrnes

Fabrice Tourre, a mid-level trader at Goldman Sachs, seeks to understand how he was one of the only executives of any Wall Street firm held accountable in the aftermath of the financial crises. The case includes commentary from Tourre and jurors that found him guilty... View Details

Keywords: Management; Corporate Accountability; Ethics; Financial Crisis; Finance; Financial Services Industry; United States

November 2001 (Revised February 2002)
Background Note

Note on Tax and Accounting Treatment of Restricted Stock Awards, Nonqualified Stock Options, and Incentive Stock Options and the Securities Law Applicable Thereto

Outlines the tax and accounting treatment of restricted stock awards, nonqualified stock options, and incentive stock options, including the effect of making a Section 83(b) election for unvested stock. View Details

Keywords: Stocks; Taxation; Accounting

29 Apr 2025
News

The Growth of the Private-Sector Space Industry

03 Apr 2020
News

The Small Business Administration Confronts an Historic Crisis

February 1996
Background Note

International Institutions

By: David A. Moss, Louis T. Wells Jr. and Lakshmi Gopalan

Describes the IMF, the World Bank Group, the regional development banks, the Bank of International Settlements, the OECD, and the Group of 7. View Details

Keywords: Financial Institutions; Banks and Banking; International Finance; Trade; International Relations; Banking Industry

August 2010 (Revised March 2012)
Supplement

The Dow Acquisition of Rohm and Haas (B)

By: Jay W. Lorsch and Melissa Barton

The Dow Board made a bid for Rohm and Haas Company in order to transition its portfolio away from commodity chemicals towards specialty chemicals. View Details

Keywords: Mergers and Acquisitions; Investment Portfolio; Governing and Advisory Boards; Chemical Industry

November 2004 (Revised July 2005)
Case

Messier's Reign at Vivendi Universal

By: Rakesh Khurana, Vincent Dessain and Daniela Beyersdorfer

Focuses on a crisis in the board at Vivendi. Highlights the difficulties that arise when dramatic pressure from outside the boardroom affects boardroom dynamics. In this case, there are two events. The first is an unexpectedly large financial loss and a pending cash... View Details

Keywords: Corporate Governance; Crisis Management; History; Cash Flow; Acquisition; Performance; Telecommunications Industry; Media and Broadcasting Industry