Liabilities - Publications - Faculty & Research

18 Jun 2007
Op-Ed

Leveling the Executive Options Playing Field

rise to a taxable deduction for corporations while those stock options were never expensed for financial accounting purposes, though they were noted in other disclosures. This can be viewed as the most advantageous way to treat an expense—reducing the firm's tax View Details

Keywords: by Mihir Desai

01 Dec 2015
First Look

December 1, 2015

liabilities for the firm. We explore a large novel dataset of over 50,000 workers across 11 different firms to document a variety of workers’ characteristics and circumstances that lead them to engage in what we call "toxic"... View Details

Keywords: Sean Silverthorne

10 Aug 2011
Research & Ideas

HBS Faculty Views on Debt Crisis

debt limits. Suffice it to say that cutting a little over $2 trillion from the projected ten-year deficit is akin to losing seven pounds off a starting weight of 350. We will still have accumulated deficits over that time frame of $7 trillion, and we still confront... View Details

Keywords: by Staff

10 Feb 2009
First Look

First Look: February 10, 2009

b01/en/common/item_detail.jhtml?id=809095 GLOBALGAP: Food Safety and Private Standards Harvard Business School Case 509-004 In response to new laws governing liability and several food safety scares in the 1990s, European retailers drove... View Details

Keywords: Martha Lagace

October 2020 (Revised February 2021)
Case

The Tulsa Massacre and the Call for Reparations

By: Mihir A. Desai, Suzanne Antoniou and Leanne Fan

How should historic social injustices be addressed? Survivors of the 1921 Tulsa Massacre and their descendants, including Representative Regina Goodwin of Tulsa, believe they should be addressed through reparations and have consequently continued to push the government... View Details

Citation

Educators

Purchase

14 Oct 2014
First Look

First Look: October 14

October 2014 Review of Financial Studies Money Creation and the Shadow Banking System By: Sunderam, Adi Abstract—Many explanations for the rapid growth of the shadow banking system in the mid-2000s focus on money demand. This paper asks whether the short-term View Details

Keywords: Sean Silverthorne

20 Oct 2009
First Look

First Look: October 20

affect countries' development efforts and provide clear investment opportunities for businesses. During the 1990s and early 2000s, the world witnessed an explosion in capital flows at the global level. Gross foreign assets and liabilities... View Details

Keywords: Martha Lagace

20 Feb 2013
Research & Ideas

Big Deal: Reflections on the Megamerger of American and US Airways

knowledge that they are "free and clear" of any unwanted liabilities. In 2001, American Airlines acquired the assets of bankrupt TWA using this approach. Finally, getting a deal done in bankruptcy court can be much easier than attempting to restructure the... View Details

Keywords: Re: Rosabeth M. Kanter & Stuart C. Gilson; Air Transportation

17 Mar 2015
First Look

First Look: March 17

Although work in an area where there was not much regulatory or legislative guidance assuaged the Disclosure Committee's fears of accidentally violating regulations or taking on extra liability by reporting on non-financial information... View Details

Keywords: Sean Silverthorne

12 Mar 2013
First Look

First Look: March 12

http://www.ssireview.org/articles/entry/chinas_quest_to_adopt_electric_vehicles Why 'Fair Value' Is the Rule: How a Controversial Accounting Approach Gained Support Authors:Ramanna, Karthik Publication:Harvard Business Review Abstract For the past two decades,... View Details

Keywords: Sean Silverthorne

16 May 2017
First Look

First Look at New Ideas and Research, May 16

no legal duty to protect or serve the companies whose shares they own; they are shielded by the doctrine of limited liability from legal responsibility for those companies’ debts and misdeeds; they may buy and sell shares without... View Details

Keywords: Re: Multiple Faculty

21 Dec 2009
Research & Ideas

Good Banks, Bad Banks, and Government’s Role as Fixer

off-balance-sheet entities but with a transparent process and capital charges that are based on actual risks. We want banks to disclose their potential liabilities to these entities and to put capital behind these risks. Unless we have... View Details

Keywords: by Roger Thompson; Banking; Financial Services

12 Feb 2008
First Look

First Look: February 12, 2007

these conventions, pension assets and liabilities are not included in balance sheet calculations. The modern risk management tools of derivatives technologies can improve both corporate decision making and external analysis of... View Details

Keywords: Martha Lagace

19 Aug 2008
First Look

First Look: August 19, 2008

managers, investors, and regulators. The basic analytical tool is the risk-adjusted balance sheet, which shows the sensitivity of the enterprise's assets and liabilities to external "shocks." At the national level, the sectors... View Details

Keywords: Sean Silverthorne

24 Mar 2015
First Look

First Look: March 24

March 2015 American Economic Journal: Macroeconomics A Behavioral Model of the Popularity and Regulation of Demandable Liabilities By: Rotemberg, Julio J. Abstract—Overoptimism regarding one's ability to arrive early in a queue is shown... View Details

Keywords: Sean Silverthorne

08 Aug 2017
First Look

First Look at Research and Ideas, August 8, 2017

U.S., KP is facing an enormous potential liability from future costs of obesity and diabetes. Given low turnover in health plan membership, how should they respond to this crisis? How should they invest in the health of their covered... View Details

Keywords: Sean Silverthorne

14 Nov 2007
First Look

First Look: November 14, 2007

the target's separately identifiable assets and liabilities (including research and development capital) provides a rare occasion where estimated fair values of U.S. firms' research and development (R&D) capital based on private... View Details

Keywords: Martha Lagace

01 Feb 2011
First Look

First Look: Feb. 1

U.S. civil liability regime and cast at least partial limitations on the SEC's regulatory authority. This event nonetheless was met with positive abnormal returns of U.S.-listed foreign firms all over the world. These abnormal returns are... View Details

April 2022 (Revised August 2022)
Case

Conflicts of Interest at Uptown Bank

By: Jonas Heese

In 2013, two employees debated whether to blow the whistle on their employer, Bell Bank, after completing an internal review that revealed undisclosed conflicts of interest. Bell Bank’s Asset Management business disproportionately invested clients’ money in Bell Bank’s... View Details

Citation

Educators

Purchase

16 Dec 2014
First Look

First Look: December 16

examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that states' opposition to the liability... View Details

Keywords: Sean Silverthorne

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Leveling the Executive Options Playing Field

December 1, 2015

HBS Faculty Views on Debt Crisis

First Look: February 10, 2009

The Tulsa Massacre and the Call for Reparations

First Look: October 14

First Look: October 20

Big Deal: Reflections on the Megamerger of American and US Airways

First Look: March 17

First Look: March 12

First Look at New Ideas and Research, May 16

Good Banks, Bad Banks, and Government’s Role as Fixer

First Look: February 12, 2007

First Look: August 19, 2008

First Look: March 24

First Look at Research and Ideas, August 8, 2017

First Look: November 14, 2007

First Look: Feb. 1

Conflicts of Interest at Uptown Bank

First Look: December 16

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