Liabilities - Publications - Faculty & Research

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

06 Dec 2021
Research & Ideas

The Popular Stock Metric That Can Lead Investors Astray

firm’s book equity value and compares that to its market capitalization, or market equity value. Book value is the value of a firm’s assets, including land, equipment, and patents, and minus value of liabilities like debt—essentially an... View Details

Keywords: by Rachel Layne

21 Mar 2023
Blog Post

Grundfos: Innovation & Inspiration for Sustainable Product Design

Grundfos was able to turn a potential liability into a competitive advantage. Leveraging regulation for competitive advantage. Grundfos was one of the few companies we visited that had managed to use regulation to their advantage. After... View Details

26 Jan 2016
First Look

January 26, 2016

trusts through which all current and future asbestos claims will be channeled, allowing the company to survive as an ongoing business. However, the company and asbestos claimholders' committees materially disagree over the size of the company's View Details

Keywords: Sean Silverthorne

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

22 Dec 2009
First Look

First Look: Dec. 22

liabilities to external "shocks." At the national level, the sectors of an economy are viewed as interconnected portfolios of assets, liabilities, and guarantees—some explicit and others implicit. Traditional approaches have... View Details

Keywords: Martha Lagace

01 Jun 2005
News

One-on-One with Grover Norquist

to zero. Are you concerned about the projected $2 trillion in government borrowing that may be necessary to cover the Social Security funding gap created by the President’s partial privatization plan? No. The unfunded liability of Social... View Details

Keywords: Government

02 Jul 2015
Op-Ed

The Future of the Greek Economy

not just the politically connected or the business elite. Necessary steps to ensure this include the promotion of transparency in government affairs through the adoption of high-quality standards for government accounting that will improve the management efficiency of... View Details

Keywords: by Laura Alfaro, Dante Roscini & George Serafeim; Banking

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 Mar 2019
News

Alumni and Faculty Books for March 2019

be an asset rather than a liability when it comes to innovation. But to leverage the advantages of scale for innovation, companies need the right combination of strategy, systems, and culture. This book offers a set of principles that... View Details

12 Jul 2016
First Look

July 12, 2016

model is defaultable bank liabilities that provide liquidity services to households. The quality of the liquidity services provided by bank liabilities depends on their safety in case of default. Commercial... 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

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

30 Jun 2008
Research & Ideas

Rethinking Retirement Planning

claim." When the global stock market and interest rates began to decline in 2000, many corporations faced a double whammy when returns on pension assets were well below expectations and pension liabilities rose by much more than... View Details

Keywords: by Julia Hanna; Banking; Financial Services

12 Aug 2002
Research & Ideas

‘Let the Buyer Beware’ Doesn’t Protect Investors

liability for failure for all but the most glaring fraud or embezzlement. The real problems for a potential investor are not those warned of in a prospectus in such general terms as to apply to virtually any company; they are specific... View Details

Keywords: by D. Quinn Mills

04 Jan 2012
First Look

First Look: January 4

to geographically limit the reach of the U.S. antifraud regime. The Court thus excluded the overwhelming majority of investors in U.S.-listed foreign firms from the protection of the U.S. civil liability regime and cast at least partial... View Details

Keywords: Carmen Nobel

November 2017
Supplement

Loss Prevention at Mac's Convenience Stores (B)

By: Francesca Gino, Katherine DeCelles and Olivia Hull

Supplement to HBS No. 918-001. The case describes the inventive approaches to retail crime prevention that Sean Sportun, security and loss prevention manager at Mac’s Convenience Stores, implemented between 2007 and 2017. View Details

Keywords: Public Relations; Community Relations; Change Management; Leading Change; Training; Knowledge Dissemination; Working Conditions; Crime and Corruption; Law Enforcement; Legal Liability; Business and Community Relations; Retail Industry; Canada

Citation

Purchase

December 2022 (Revised February 2023)
Case

Daniel Defense: Responding to the Shooting at the Robb Elementary School in Uvalde, TX

By: Benjamin C. Esty and Daniel Fisher

At 11:33am on May 24, 2022, an 18-year-old man from Uvalde, Texas walked into the Robb Elementary School carrying a semi-automatic "AR-15-style” rifle manufactured by Daniel Defense and killed 19 children and two adults. Three days later, Representative Carolyn Maloney... View Details