Publications

2020
Working Paper

The Cost of Banking Deserts: Racial Disparities in Access to PPP Lenders and their Equilibrium Implications

By: Jeffrey Wang and David Hao Zhang

Many government support programs for small businesses are designed to pass through banks and credit unions. However, this poses barriers for minority communities that are less connected to financial institutions for obtaining this support. Using the latest program for... View Details

Keywords: Banking Deserts; Minority Communities; Paycheck Protection Program; Banks and Banking; Small Business; Demographics; Race; Government and Politics; Programs

Read Now

22 Sep 2014
News

Jack Ma on Alibaba, Entrepreneurs and the Role of Handstands

Web

Manuscript Collections - A Chronicle of the China Trade

generations of the Heard Family of Ipswich, Massachusetts, constitute the most comprehensive and detailed collection held by Baker Library on the China trade. Engaged in the China trade principally from 1840... View Details

14 Apr 2021
Research & Ideas

The High Cost of the Slow COVID Vaccine Rollout

Associate Professor of Business Administration at HBS. “You are losing hundreds of billions in raw economic activity each month—and that’s not even accounting for all the other... View Details

Keywords: by Michael Blanding; Health

Research Summary

Mark Bradshaw examines how sell-side financial analysts incorporate accounting information in their earnings forecasts, common stock valuations, and investment recommendations. In addition, he analyzes management reporting of modified GAAP earnings figures to... View Details

February 2024
Case

Vespucci Partners: The New World of Venture Capital in Hungary

By: Paul A. Gompers, Tonia Labruyere and Emilie Billaud

Julia Sohajda was the young, female founding partner of the Hungarian VC firm Vespucci Partners, which focused on investing at seed stage into Hungarian deep tech startups and prepare them for a launch in the U.S market. Vespucci's first fund had largely been comprised... View Details

Keywords: Venture Capital; Business Startups; Investment Funds; Financing and Loans; Entrepreneurship; Financial Services Industry; Hungary; United States

September 2018
Case

Sealed Air Corporation: Deciding the Fate of VTID (Abridged)

By: Elie Ofek

In mid-2010 the Sealed Air Corporation has to decide on next steps for its novel video tracking technology (called VTID) after unsuccessful attempts to market it in three different industry settings. The company must determine whether its most recent target market, the... View Details

Keywords: Budgets and Budgeting; Customer Focus and Relationships; Decision Choices and Conditions; Technological Innovation; Marketing Strategy; Problems and Challenges; Commercialization; Service Industry

24 Apr 2014
News

Leading the U.S. Treasury in a time of crisis

Henry M. Paulson, Jr. (MBA 1970) talks about his impact as US Secretary of the Treasury during the global financial crisis. (Published April 2014) View Details

07 Jul 2020
News

‘It’s a matter of fairness’: squeezing more tax from multinationals

08 Jul 2002
What Do You Think?

Have We Carried the Concept of Alignment Too Far?

Article In the past several weeks we have been treated to vastly restated earnings, the conviction of an entire accounting firm, and the baiting by congressional committees of... View Details

Keywords: by James Heskett

August 2009 (Revised July 2010)
Case

Choosing a GAAP for Canada

By: Karthik Ramanna and Beiting Cheng

Explores Canadian regulators' decision to adopt International Financial Reporting Standards (IFRS). The Canadian decision in 2005 to adopt IFRS is particularly interesting because Canada had well-developed domestic accounting standards and because a significant... View Details

Keywords: Financial Reporting; International Accounting; Cost vs Benefits; Governing Rules, Regulations, and Reforms; Standards; Accounting Industry; Canada

Professor Narayanan is the Thomas D. Casserly, Jr. Professor of Business Administration, and Senior Associate Dean of Executive Education and HBS Online. His research focuses on management accounting with an interest in performance evaluation and incentives... View Details

Keywords: accounting industry; accounting industry; accounting industry; accounting industry; accounting industry

01 Mar 2014
News

Insight: Yenball

advertising over his first four years with the club. Matsui's presence reportedly brought $500 million in five years to New York City, measured by everything from hotel bookings to restaurant sales. Of course, no amount View Details

Keywords: Morrell, Daniel; Masahiro Tanaka; Hideki Matsui; Isao Okada; business of sports; Arts, Entertainment

01 Sep 2015
News

How your lack of self-control might actually boost your savings

1980
Working Paper

Taxation and the Ex-dividend Day Behavior of Common Stock Prices

By: Jerry R. Green

The behavior of stock prices around ex-dividend days has been suggested as evidence for tax-induced clientele effects and as a means to estimate the average effective tax rate faced by investors. In this paper these possibilities are examined theoretically and... View Details

Keywords: Taxation; Stocks; Price

Read Now

2009
Book

Boulevard of Broken Dreams: Why Public Efforts to Boost Entrepreneurship and Venture Capital Have Failed and What to Do About It

By: Josh Lerner

In response to the financial crisis, governments are being far more aggressive in intervening to promote economic activity, a trend that shows little tendency of alleviating. This book looks at the experiences of governments in encouraging entrepreneurs and venture... View Details

Keywords: Economic Growth; Financial Crisis; Entrepreneurship; Venture Capital; Policy; Business and Government Relations

Find at Harvard

February 2002 (Revised May 2002)
Background Note

That's a Wrap: The Dynamics of the Video Rental Industry

By: V.G. Narayanan and Lisa Brem

The history, current dynamics, and future trends of the $10 billion home video rental industry provides a platform to discuss revenue-sharing contracts between suppliers of home videocassettes and retailers. View Details

Keywords: Contracts; Motivation and Incentives; Supply Chain Management; Revenue; Financial Strategy; Motion Pictures and Video Industry