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  • All HBS Web  (13,870)
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  • January 1994 (Revised February 1994)
  • Background Note

Intercorporate Investment and Consolidated Statements

By: David F. Hawkins
Discusses accounting for intercorporate investments and the preparation of consolidated statements. U.S. and non-U.S. accounting standards are covered with emphasis on SFAS No. 52. View Details
Keywords: Investment; International Accounting
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Hawkins, David F. "Intercorporate Investment and Consolidated Statements." Harvard Business School Background Note 194-059, January 1994. (Revised February 1994.)
  • 01 May 1978
  • Conference Presentation

The Impact of Organizational Structure: Models and Methods for Change

By: R. M. Kanter
Keywords: Organizational Structure; Change
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Kanter, R. M. "The Impact of Organizational Structure: Models and Methods for Change." Paper presented at the International Conference on Implementing Equal Pay and Equal Opportunity, Wellesley College, Center for Research on Women, May 01, 1978. (Also in Equal Opportunity Policy for Women, edited by R.S. Ratner. Philadelphia: Temple University Press, 1979.)
  • 2019
  • Chapter

Return on Invested Capital (ROIC)

By: Carliss Y. Baldwin
Return on invested capital (ROIC) is a financial measure of the profitability of a firm or business unit. If it is greater than the business's cost of capital, then reinvestment of earnings increases shareholder VALUE. The ROIC also determines a maximum self-sustaining... View Details
Keywords: Capital Efficiency; Dupont Analysis; Financial Metrics; Schumpeterian Competition; Sustainable Growth; Competitive Advantage; Financial Strategy; Resource Allocation; Valuation; Value Creation
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Baldwin, Carliss Y. "Return on Invested Capital (ROIC)." In The Palgrave Encyclopedia of Strategic Management. Continuously updated edition, edited by Mie Augier and David J. Teece. Palgrave Macmillan, 2017. Electronic. (Pre-published, October 2013.)
  • Research Summary

Managing International Trade and Investment

By: Debora L. Spar
Introduced by Debora Spar in 1995, Managing International Trade and Investment is an elective course that prepares students to deal with the distinct set of management challenges that face cross-border businesses. Building on experience that suggests that what works... View Details
  • March 2003
  • Case

Investing in Japan

By: Peter A. Hecht and Luis M. Viceira
The evolution of the macroeconomic environment, capital markets, financial institutions (including banks, public and private pension funds, and mutual funds), and financial regulation in Japan during the period 1980 to 2002, are examined long-term demographic... View Details
Keywords: Capital Markets; Investment; Financial Institutions; Macroeconomics; Japan
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Hecht, Peter A., and Luis M. Viceira. "Investing in Japan." Harvard Business School Case 203-036, March 2003.
  • February 2021
  • Case

Measuring Impact at JUST Capital

By: Charles C.Y. Wang and Ethan Rouen
JUST Capital is a nonprofit organization that seeks to make public companies more "just" by measuring and ranking their overall impact on society, based on the priorities most important to the average American. This case examines JUST's strategy for influencing... View Details
Keywords: Nonprofit Organizations; Ethics; Measurement and Metrics; Performance Evaluation; Social Issues; Corporate Social Responsibility and Impact
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Wang, Charles C.Y., and Ethan Rouen. "Measuring Impact at JUST Capital." Harvard Business School Multimedia/Video Case 121-703, February 2021.
  • March 2019 (Revised March 2023)
  • Case

Accion's Fintech Strategy

By: V. Kasturi Rangan, Michael Chu and Tricia Gregg
Accion, an NGO, had been a pioneer in microfinance since its entry into that sector in the early 1970s. Its investments in Banco Compartamos paid off, when the microfinance bank went IPO in 2007, leaving an influx of $138 million for Accion. Under a new CEO, Michael... View Details
Keywords: Fintech; Impact Investing; Financial Inclusion; Technological Innovation; Strategy; Strategic Planning; Performance Effectiveness; Non-Governmental Organizations; Microfinance; Financial Institutions; Business Growth and Maturation; Customer Focus and Relationships; Industry Growth
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Rangan, V. Kasturi, Michael Chu, and Tricia Gregg. "Accion's Fintech Strategy." Harvard Business School Case 319-091, March 2019. (Revised March 2023.)
  • October 1999
  • Case

CIBC Corporate and Investment Banking (B): 1992-1997

By: Joseph L. Bower and Michael Raynor
From 1992 to 1997, CIBC CEO Al Flood and head of investment banking John Hunkin integrate the struggling investment bank, Wood Gundy, with CIBC's corporate bank. The impact and interaction of organization design, compensation schemes, and communication initiatives are... View Details
Keywords: Investment Banking; Banks and Banking; Mergers and Acquisitions; Organizational Design; Business Plan; Communication; Banking Industry
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Bower, Joseph L., and Michael Raynor. "CIBC Corporate and Investment Banking (B): 1992-1997." Harvard Business School Case 300-042, October 1999.
  • March 2019 (Revised April 2019)
  • Case

Measuring Impact at JUST Capital

By: Ethan C. Rouen and Charles C.Y. Wang
JUST Capital is a nonprofit organization that seeks to make public companies more "just" by measuring and ranking their overall impact on society, based on the priorities most important to the average American. This case examines JUST’s strategy for influencing... View Details
Keywords: Corporate Social Responsibility and Impact; Social Issues; Performance Evaluation
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Rouen, Ethan C., and Charles C.Y. Wang. "Measuring Impact at JUST Capital." Harvard Business School Case 119-092, March 2019. (Revised April 2019.)
  • August 2024
  • Teaching Plan

Generation Investment Management: Sustainable Investing in a Warming World

By: Vikram S Gandhi and David Allen
Teaching Plan for HBS Case No. 324-043. View Details
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Gandhi, Vikram S., and David Allen. "Generation Investment Management: Sustainable Investing in a Warming World." Harvard Business School Teaching Plan 325-038, August 2024.
  • January–February 2018
  • Article

Inclusive Growth: Profitable Strategies for Tackling Poverty and Inequality

By: Robert S. Kaplan, George Serafeim and Eduardo Tugendhat
More than a billion people in the developing world remain in extreme poverty and outside the formal economy. Traditional CSR programs have done little to alleviate the situation and rarely produce transformative change.
Instead of trying to fix local problems,... View Details
Keywords: Inclusive Growth; Sustainability; Social Impact; Business Strategy; Shared Value; Impact Investing; Inequality; Corporate Governance; Balanced Scorecard; Strategy Execution; Economic Growth; Developing Countries and Economies; Poverty; Equality and Inequality; Corporate Social Responsibility and Impact; Strategy; Investment
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Kaplan, Robert S., George Serafeim, and Eduardo Tugendhat. "Inclusive Growth: Profitable Strategies for Tackling Poverty and Inequality." Harvard Business Review 96, no. 1 (January–February 2018): 127–133.
  • 17 Sep 2018
  • Working Paper Summaries

The Impact of Penalties for Wrong Answers on the Gender Gap in Test Scores

Keywords: by Katherine B. Coffman and David Klinowski; Education
  • January 2013
  • Article

Payout Taxes and the Allocation of Investment

When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues). If there are no perfect substitutes for equity finance, payout taxes may therefore have an effect on the investment of firms. High taxes will favor... View Details
Keywords: Taxation; Investment; Equity; Growth and Development Strategy; Resource Allocation
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Becker, Bo, Marcus Jacob, and Martin Jacob. "Payout Taxes and the Allocation of Investment." Journal of Financial Economics 107, no. 1 (January 2013): 1–24.
  • February 2008 (Revised May 2008)
  • Case

Tad O'Malley: The Investment Conundrum

By: Felda Hardymon, Josh Lerner and Ann Leamon
Tad O'Malley has just started as an associate with Empire Investment Group. He must evaluate three investment opportunities facing the big leveraged buyout firm. All are global, but each pertains to different offices and each deal has different strengths and... View Details
Keywords: Leveraged Buyouts; Decision Choices and Conditions; Private Equity; Investment; Strength and Weakness; Negotiation Deal; Personal Development and Career
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Hardymon, Felda, Josh Lerner, and Ann Leamon. "Tad O'Malley: The Investment Conundrum." Harvard Business School Case 808-125, February 2008. (Revised May 2008.)
  • November 2013
  • Case

Canyon-Agassi Investing in Charter Schools

By: Nicolas P. Retsinas, Nicole Shomair, Vernon Beckford and Lisa Strope
After an unusual round of doubles in May 2011, real estate investor Bobby Turner, Managing Partner, Canyon-Agassi Charter School Facilities Fund (CACSFF) and Chairman, CEO, and Co-Founder of Canyon Capital Realty Advisors, found himself at a loss for words. Turner was... View Details
Keywords: Charter Schools; Real Estate; Fund Raising; Social Entrepreneurship; Education; Real Estate Industry; United States
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Retsinas, Nicolas P., Nicole Shomair, Vernon Beckford, and Lisa Strope. "Canyon-Agassi Investing in Charter Schools." Harvard Business School Case 214-033, November 2013.
  • 1992
  • Chapter

Foreign Investment in Southeast and East Asia: Lessons for Ghana

By: L. T. Wells Jr.
Keywords: Foreign Direct Investment; Trade; Ghana; Asia
Citation
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Wells, L. T., Jr. "Foreign Investment in Southeast and East Asia: Lessons for Ghana." In Ghana's Development: Strategic Lessons from Asia, edited by Richard H. Goldman, Michael Roemer, Donald R. Snodgrass, and L. T. Wells Jr..Development Discussion Paper. Cambridge: Harvard Institute for International Development, 1992. (Also published as CAER Discussion Paper No. 11, March 1992. Also in Journal of Ghanaian Economic Society (1995))
  • 2012
  • Working Paper

Payout Taxes and the Allocation of Investment

When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues). If there are no perfect substitutes for equity finance, payout taxes may therefore have an effect on the investment of firms. High taxes will favor... View Details
Keywords: Business Earnings; Equity; Financing and Loans; Investment; Taxation; Business and Shareholder Relations; Motivation and Incentives
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Becker, Bo, Marcus Jacob, and Martin Jacob. "Payout Taxes and the Allocation of Investment." Harvard Business School Working Paper, No. 11-040, October 2010. (Revised November 2010, March 2011, September 2011, April 2012.)
  • 30 Nov 2020
  • Research & Ideas

COVID Not Slowing VC Investment

were working with companies daily versus 2 percent among venture capitalists. Will the intense interaction make a difference for private equity? It’s hard to say, but the hands-off nature and low expectations of venture capital firms,... View Details
Keywords: by Danielle Kost; Financial Services; Banking
  • November 2013
  • Article

Investment Cycles and Startup Innovation

By: Ramana Nanda and Matthew Rhodes-Kropf
We find that VC-backed firms receiving their initial investment in hot markets are more likely to go bankrupt, but conditional on going public are valued higher on the day of their IPO, have more patents, and have more citations to their patents. Our results suggest... View Details
Keywords: Innovation; Market Cycles; Financing Risk; Risk and Uncertainty; Venture Capital; Investment; Innovation and Invention
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Nanda, Ramana, and Matthew Rhodes-Kropf. "Investment Cycles and Startup Innovation." Journal of Financial Economics 110, no. 2 (November 2013): 403–418.
  • August 2020
  • Background Note

US Private Equity Firms: ESG and Impact (A)

By: Lynn S. Paine and Holly Fetter
This Note has two parts. The first part (A) explores how U.S. private equity firms are incorporating ESG (Environmental, Social, & Governance) factors and impact objectives into their investment strategies and firm practices. It is based on publicly available... View Details
Keywords: Private Equity; Corporate Social Responsibility and Impact; Social Issues; Financial Services Industry; United States
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Paine, Lynn S., and Holly Fetter. "U.S. Private Equity Firms: ESG and Impact (A)." Harvard Business School Background Note 321-036, August 2020.
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