Publications

October 1985
Background Note

Analysis and Reporting of Intercorporate Investments and Business Combinations

By: David F. Hawkins

Keywords: Financial Reporting

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May 2004 (Revised August 2004)
Case

Enron Odyssey (A), The: The Special Purpose of "SPEs"

The board has asked Ron Tolbert, an employee in the Risk Assessment and Control Group, to analyze three SPE transactions executed by Enron executives: the Destec, Rhythms, and Fishtail/Bacchus transactions, which were prominently featured in the Examiner's Report in... View Details

Keywords: Financial Management; Financial Instruments; Analysis; Accounting; Financial Strategy; Energy Industry

March 1999 (Revised March 2000)
Case

Cross Country Group, The: A Piece of the Rock (A)

By: Robert L. Simons and Indra Reinbergs

A new MBA graduate joins a privately held family business and sets ambitious growth goals for the next five years. To enhance motivation, he proposes a new incentive plan that will grant him a share of the wealth he creates. However, the family owners have a more... View Details

Keywords: Family Business; Decisions; Motivation and Incentives; Business Strategy; Performance Efficiency; Risk and Uncertainty; Growth and Development; Planning; Accounting Industry; Accounting Industry

2021
Working Paper

Shareholder Activism and Firms’ Voluntary Disclosure of Climate Change Risks

By: Caroline Flammer, Michael W. Toffel and Kala Viswanathan

This paper examines whether—in the absence of mandated disclosure requirements—shareholder activism can elicit greater disclosure of firms’ exposure to climate change risks. We find that environmental shareholder activism increases the voluntary disclosure of climate... View Details

Keywords: Shareholder Activism; Climate Risk; Corporate Accountability; Climate Change; Corporate Disclosure; Corporate Governance; Corporate Social Responsibility and Impact; Business and Shareholder Relations; Risk and Uncertainty; Natural Environment; Environmental Sustainability; Financial Services Industry; United States

SSRN

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RCP Terms of Service - Research Computing Services

Usage and Policies RCP Terms of Service 5ms Please note that the RCS Terms of Service differ for internal (HBS) users and external (non-HBS) users, i.e., guests. Internal User Agreement for the HBS Research... View Details

15 Dec 2008
Research & Ideas

The Surprisingly Successful Marriages of Multinationals and Social Brands

markets faster through the existing distribution network of the acquirer, or through the ability to invest quickly in significantly expanded facilities. Compared to an IPO, it allows the careful delineation View Details

Keywords: by Sarah Jane Gilbert; Consumer Products; Food & Beverage

September 1992 (Revised September 2004)
Background Note

Liabilities and Time

By: William J. Bruns Jr.

An introduction to accounting for liabilities. Both current liabilities and long-term debts are described, and illustrations of bond interest calculations and financial reporting formats are included. View Details

Keywords: Accounting; Legal Liability

February 2016 (Revised August 2017)
Case

Battle Over a Bank: Defining the Limits of Federal Power Under a New Constitution

By: David Moss and Marc Campasano

In late February, 1791, Treasury Secretary Alexander Hamilton submitted a report to President Washington defending his recent proposal for a national bank, which he hoped would bolster the American economy and assist the federal government in managing its finances.... View Details

Keywords: Governance; Central Banking; Laws and Statutes; Government and Politics; History; Public Administration Industry; United States

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The Anatomy of Fraud (TAF) - Course Catalog

develop expertise to understand financial reporting implications of business decisions and identify key control fault-lines in companies that can lead to fraud. The course is also relevant for students... View Details

11 Dec 2018
Blog Post

Recap of the 4th Annual Women in Investing Summit

Accountancy from the University of Illinois. Roughly 200 attendees joined the Fourth Annual Women in Investing Summit on November 29th. It was powerful to be surrounded by a diverse group View Details

March 1985 (Revised August 1995)
Teaching Note

Second Bank of the United States, Teaching Note

By: Richard S. Tedlow

Keywords: History; Banks and Banking; Banking Industry; United States

November 2018 (Revised June 2019)
Case

The Rise of Populism and Italy's Electoral 'Tsunami'

By: Rawi Abdelal, Dante Roscini and Elena Corsi

Italy’s March 2018 elections led to a populist government that included the right-wing League and the anti-establishment 5 Star Movement. To respect their electoral promises, the two parties came up with a budget plan that provided for a public deficit at 2.4%, a... View Details

Keywords: Globalized Economies; Unemployment; Extremism; Political Elections; Immigration; Poverty; Social Issues; Government and Politics; Financial Condition; Financial Markets; Italy

29 Oct 1993
Lecture

Evolution of the Main Bank System in Japan

By: W. Carl Kester

Keywords: Banks and Banking; Banking Industry; Japan

21 Dec 2018
Blog Post

Lehman Brothers and the Securitization of American Express Charge-Card Receivables

By: Andre F. Perold and Kuljot Singh

In early 1992, Lehman Brothers had received a mandate from its affiliate, American Express Travel Related Services (TRS) Co., to securitize a portion of its consumer charge-card receivables portfolio. It is now July 22, and Lehman and TRS have just returned from a... View Details

Keywords: Risk and Uncertainty; Credit Cards; Financial Instruments; Stocks; Asset Pricing

Article

When Talk Is "Free": The Effect of Tariff Structure on Usage Under Two- and Three-Part Tariffs

By: Eva Ascarza, Anja Lambrecht and Naufel Vilcassim

In many service industries, firms introduce three-part tariffs to replace or complement existing two-part tariffs. In contrast with two-part tariffs, three-part tariffs offer allowances, or “free” units of the service. Behavioral research suggests that the attributes... View Details

Keywords: Pricing; Nonlinear Pricing; Discrete/continuous Choice Model; Three-part Tariffs; Free Products; Price; Consumer Behavior; Analysis; Learning; Risk and Uncertainty

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HBSGrid Terms of Service - Research Computing Services

accepted the statements in this agreement and that you agree to comply with applicable policies and laws governing the use of Harvard Business School’s technology resources and the protection of data... View Details

August 2003 (Revised August 2024)
Case

Fighting the Battle of the Bulge—Evaluating Do Good/Do Well Innovations in Morbid Obesity Treatment

By: Regina E. Herzlinger and John McDonough

Many health care innovations appear successful; but fail. This is the first case in the Innovating Health Care course that investigates how to create successful health care innovations. It is part of the first module in the course. This module focuses on how to... View Details

Keywords: Three Pillars; Industry Analysis; Health Care and Treatment; Innovation and Invention; Innovation and Management; Medical Specialties; Health Industry