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  • March 2013
  • Case

NovaStar Financial: A Short Seller's Battle

By: Suraj Srinivasan and Amy Kaser
The NovaStar case describes the challenges faced by short seller Marc Cohodes of hedge fund Rocker Partners as he tried to expose what he thought was widespread fraud in mortgage lender NovaStar Financial. The case is set in the time period from 2001 to 2007 and tracks... View Details
Keywords: Short Selling; Financial Accounting; Financial Analysis; Financial Analysts; Valuation; Business Analysis; Financial Statement Analysis; Financial Statements; Securitization; Securities Analysis; Fraud; Accounting Quality; Accounting Red Flags; Accounting Restatements; Hedge Fund; Hedge Funds; Accounting Scandal; Accounting Fraud; Financial Crisis; Financial Intermediaries; Financial Firms; Corporate Accountability; Subprime Lending; Mortgage Lending; Accounting; Accrual Accounting; Fair Value Accounting; Governance; Governance Compliance; Corporate Governance; Governance Controls; Financial Services Industry; United States; California
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  • 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
  • 2007
  • Working Paper

Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting

By: Karthik Ramanna and Ross L. Watts
SFAS 142 requires firms to use unverifiable fair-value estimates to determine goodwill impairments. Standard setters suggest managers will use the discretion given by such estimates to convey private information on future cash flows, while agency theory predicts... View Details
Keywords: Fair Value Accounting; Goodwill Accounting; Standards; Agency Theory
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  • 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
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  • 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
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  • 29 Jul 2021
  • News

Support System

selling them. The problem these shea-nut pickers faced, says Naa-Sakle Akuete (MBA 2014), CEO and founder of Eu’Genia Shea and its Target-based sister brand, Mother’s Shea, is that they are largely women in villages without electricity and therefore lack access to... View Details
  • Portrait Project

Thomas Rajan

industry one airline at a time to where value isn't just a fair ticket price or a healthy balance sheet, but where customers and employees are treated with dignity and respect as well. To lift nations to the... View Details
  • 02 Dec 2017
  • News

The Lines That Divide America

fair process they had come to expect, is increasingly aiding and abetting these line-cutters.” Nohria argues that feelings are equally strong among people with means, who see their own hard work, creativity, and sacrifices as... View Details
Keywords: Nitin Nohria
  • February 2013
  • Article

Towards an Understanding of the Role of Standard Setters in Standard Setting

By: Abigail M. Allen and Karthik Ramanna
We investigate the effect of standard setters in standard setting: we examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting "reliability" and "relevance" of proposed standards. Notably, we find FASB... View Details
Keywords: FASB; Politics; Relevance; Reliability; Standard Setting; Accounting; Standards; Fair Value Accounting; Government and Politics; Personal Characteristics
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  • Web

Statement on Supreme Court Decision | About

Statement on Supreme Court Decision Harvard University leadership, including Dean Srikant Datar, address the Harvard community after the Supreme Court delivered its decision in Students for Fair Admissions v. President and Fellows of... View Details
  • 12 Jul 2011
  • First Look

First Look: July 12

the Use of Unverifiable Estimates in Required Goodwill Impairment Authors:Karthik Ramanna and Ross L. Watts Publication:Review of Accounting Studies (forthcoming) Abstract SFAS 142 requires managers to estimate the current fair View Details
Keywords: Carmen Nobel
  • 03 Jul 2018
  • First Look

New Research and Ideas, July 3, 2018

investments from overlapping funds, left the Berkshire team in a difficult situation. Purchase this case:https://hbsp.harvard.edu/product/218028-PDF-ENG Harvard Business School Case 118-034 Fair Value... View Details
Keywords: Dina Gerdeman
  • Portrait Project

Joel Bryce

spend 70 hours busing across Southern Africa? Fair questions. But. . .I'm afraid I don't have the answers. So go ahead. Cold call me. I'll look like I did on the first day of class. I may stumble over my words and say that it may be the... View Details
  • Web

Managing Customers for Growth - Course Catalog

customer lifetime value (LTV), customer-base analysis, and cohort dynamics to inform strategic decision-making. 2. Leveraging Data for Customer Growth: The course explores how firms use data-driven insights for segmentation,... View Details
  • 20 Nov 2012
  • First Look

First Look: November 20

time. Read the paper: http://www.europeanceo.com/business-and-management/2012/07/iso-standards-stamp-approval/ Children Develop a Veil of Fairness Authors:Alex Shaw, Natalia Montinari, Marco Piovesan, Kristina Olson, Francesca Gino, and... View Details
Keywords: Sean Silverthorne
  • Profile

Elisabeth Ndour

Elisabeth Ndour was not fazed that hers would be the initial HBS class to participate in the new FIELD program. In fact, she says, “I wanted to be among the first to experience it, even the ups and downs.” Her previous work experience at Google taught her the View Details
  • 29 May 2014
  • Research & Ideas

Research Symposium 2014

amortization from its constitution, in favor of fair value accounting. Ramanna said that there are no unequivocal villains in thin political market situations, but rather "a quilt of special interests."... View Details
Keywords: by Carmen Nobel; Accounting; Health
  • 01 Dec 2004
  • News

Ideas: Books

the best location to start a business, assemble the necessary resources, adapt to local environments, and execute for success. Creating Value through International Strategy edited by Africa Arino, Pankaj Ghemawat, and Joan E. Ricart... View Details
Keywords: Colleges, Universities, and Professional Schools; Educational Services
  • August 2002 (Revised August 2003)
  • Case

Electronic Arts Introduces The Sims Online

By: Youngme E. Moon
Electronic Arts (EA), the world's largest independent game publisher, is preparing to launch an online, subscription-based version of the most popular PC game in history: The Sims. The new game is called "The Sims Online" and it differs from the original game in two... View Details
Keywords: Fair Value Accounting; Decision Making; Price; Product Launch; Market Entry and Exit; Internet; Entertainment and Recreation Industry
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  • 30 Mar 2010
  • First Look

First Look: March 30

to balance his role as a business leader and a political ruler. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/410063-PDF-ENG SIPEF: Biological Assets at Fair Value under IAS 41 Edward J. Riedl and... View Details
Keywords: Sean Silverthorne