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- All HBS Web
(698)
- People (1)
- News (111)
- Research (480)
- Events (1)
- Multimedia (2)
- Faculty Publications (171)
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- 26 Apr 2011
- First Look
First Look: April 26
PublicationsManagement Accounting: Information for Decision Making and Strategy Execution Authors:Anthony A. Atkinson, Robert S. Kaplan, Ella Mae Matsumura, and S. Mark Young Publication:. Pearson Education, Inc., 2011 Abstract An approach to management View Details
Keywords: Sean Silverthorne
- 24 Mar 2009
- First Look
First Look: March 24, 2009
Liberal Self-Government in an Age of Uncertainty, edited by Faulkner Robert and Susan Shell. Ann Arbor: University of Michigan Press, forthcoming Abstract Chapter excerpt: "Most American occupations of foreign countries have been of relatively short duration,... View Details
Keywords: Martha Lagace
- 02 Sep 2002
- Research & Ideas
Foreign Multinationals in the U.S.: A Rocky Road
automobiles. Unilever and Nestlé account for 40 percent of the entire U.S. ice cream market. Yet quantitative data suggests that the return on assets of foreign-owned companies in the U.S. is consistently... View Details
Keywords: by Sarah Jane Johnston & Martha Lagace
- 05 Aug 2024
- Research & Ideas
Watching for the Next Economic Downturn? Follow Corporate Debt
widespread distress: Corporate credit quality and growth, says Harvard Business School Professor Victoria Ivashina. “It's only in the US in 2007 and 2008 that we observed the highest fraction of the non-performing loans coming from households.” Debt incurred by... View Details
Keywords: by Rachel Layne
- 26 Jan 2016
- First Look
January 26, 2016
stocks. Hold-to-maturity accounting of portfolio net asset value eliminates the majority of measured risk. A passive portfolio of small, low EBITDA multiple stocks with modest amounts of leverage and... View Details
Keywords: Sean Silverthorne
- 01 Oct 2024
- Research & Ideas
How Politics Drives Business Decisions in a Polarized Nation
executive suites, start-up firms, and even entire professions and industries. Within finance, in particular, decisionmakers’ political views influence investment returns, credit ratings, asset allocations, loan terms, and bond yields,... View Details
Keywords: by Jay Fitzgerald
- November 1990 (Revised June 1993)
- Case
FMC Corp.: A Recapitalization
By: William J. Bruns Jr. and Julie H. Hertenstein
A proposed recapitalization will use new debt to pay a large dividend to some shareholders in return for a reduction of their voting power. The result will be a highly leveraged financial structure and negative owners' equity. Students can trace the effects of proposed... View Details
Keywords: Financial Statements; Financial Strategy; Asset Management; Financial Management; Business Conglomerates; Borrowing and Debt; Business and Shareholder Relations; Capital Structure; Equity; Private Equity; Chemical Industry
Bruns, William J., Jr., and Julie H. Hertenstein. "FMC Corp.: A Recapitalization." Harvard Business School Case 191-084, November 1990. (Revised June 1993.)
- 17 Nov 2015
- Lessons from the Classroom
How Activist Investors Became Respectable
oversees more than $16 billion. Compare these figures with data from 2003, when the entire asset class consisted of only a handful of funds managing about $12 billion. Activist investors, once considered Wall Street outcasts, are now... View Details
- 02 Nov 2010
- First Look
First Look: November 2, 2010
situations that are heavily or completely determined by chance. We examine whether such overestimation of control persists in situations where people do have control. Our results suggest a simple model that accounts for prior findings on... View Details
Keywords: Sean Silverthorne
- 01 Sep 2015
- First Look
First Look -- September 1, 2015
currency), the asset valuation effects occasioned by currency depreciation (or appreciation) act to absorb global shocks and render consumption smoother. In this setting, countries do not accumulate high levels of reserves to be depleted... View Details
Keywords: Sean Silverthorne
- 10 Jan 2005
- What Do You Think?
Public Pension Reform: Does Mexico Have the Answer?
1997, Mexico inaugurated a program in which all pension contributions are collected by the State and transferred into individual investment accounts managed by private organizations, called AFORES, registered with the government and... View Details
- 15 Oct 2024
- Research & Ideas
We Have Better Ways to Break Habits Than Willpower. Why Don't We Use Them?
doesn’t work. You Might Also Like: Banned or Not, TikTok Is a Force Companies Can’t Afford to Ignore Why We Still Need Twitter: How Social Media Holds Companies Accountable What Motivates People to Give Generously—and Why We Sometimes... View Details
Keywords: by Michael Blanding
- 30 Jul 2008
- Op-Ed
Why the U.S. Should Encourage FDI
two reasons. First, they are systematically lower than the returns of American outbound FDI. By way of example, the data indicate that GE earns a much higher return on overseas activities than Siemens does in the United States. Indeed, over the last 25 years, the View Details
Keywords: by Mihir A. Desai
- 12 Nov 2008
- First Look
First Look: November 12, 2008
potential efficiency loss associated with strategy-proofness and stability, and direct attention to some open questions. Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors Author: Sharon P. Katz Periodical: The View Details
Keywords: Martha Lagace
- 20 Nov 2018
- First Look
New Research and Ideas, November 20, 2018
consequentially experienced higher asset growth and increased market share during the crisis. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=54253 November 8, 2018 NEJM Catalyst Transitioning Payment Models:... View Details
Keywords: Dina Gerdeman
- 03 Nov 2009
- First Look
First Look: Nov. 3
Working PapersContracting in the Self-reporting Economy (revised) Authors:Romana L. Autrey and Richard Sansing Abstract This paper examines the effect of accounting on the use of intellectual property. We analyze the licensing of... View Details
Keywords: Martha Lagace
- 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
- 19 Jan 2016
- First Look
January 19, 2016
sustainability issues do not significantly outperform firms with poor ratings on the same issues. These results are confirmed when we analyze future changes in accounting performance. The results have implications for View Details
Keywords: Sean Silverthorne
- 30 Jan 2018
- First Look
January 30, 2018
role of telecommunications firms in providing content. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=53774 forthcoming Journal of Accounting Research Effects of an Information Sharing System on Employee Creativity,... View Details
Keywords: Sean Silverthorne
- 13 Sep 2012
- Research & Ideas
Why Public Companies Underinvest in the Future
private firms differs.” So when Harvard Business School Assistant Professor Joan Farre-Mensa learned he'd been granted access to a database of accounting information on tens of thousands of private American firms, he knew it was an... View Details
Keywords: by Maggie Starvish