Publications

14 Jul 2015
News

Clawbacks, Buybacks and Bankruptcy

14 Nov 2012
News

Can Huge CEO Golden Parachutes Hurt You?

19 May 2020
News

U.S. Equity Markets Stubbornly Ignore the Doom Everywhere

05 Mar 2017
News

When people introduced UK Sinha as SBI Chief

09 Apr 2020
News

3 Major Coronavirus Challenges for Pay TV

31 Mar 2013
News

Study highlights ‘cash for access’ risks

September 1976
Case

Del Norte Paper Co. (A)

By: William A. Sahlman

Deals with a transfer pricing problem in a complex, international situation. A broad range of issues are present in the case, or are needed for a thorough case analysis. Such issues include: relevant costs; the appropriateness of profit centers; the appropriateness of... View Details

Keywords: International Accounting; Cost Management; Business Divisions; Profit Sharing; Profit

25 Apr 2014
News

To Pay Or Not To Pay: Argentina And The International Debt Market

17 Nov 2017
News

Yes, a Corporate Tax Cut Would Increase Investment

June 2001 (Revised July 2001)
Case

Amazon.com in the Year 2000

By: Krishna G. Palepu and Jeremy Cott

An analyst's critique of Amazon's prospectus from the perspective of its bond holders. View Details

Keywords: Bonds; Accounting Audits; Financial Reporting; Governing and Advisory Boards; Internet and the Web; Forecasting and Prediction; Retail Industry

31 May 2017
News

Harvard professor argues for restoring 'humanity' in finance

October 1988 (Revised April 1993)
Case

Seligram, Inc.: Electronic Testing Operations

Explores the obsolescence of a cost system when technology changes. In particular, it asks students to increase the number of cost center and allocation bases. The firm moves from a one-center, direct labor-hour system to a three-center, direct labor-hour and... View Details

Keywords: Technology; Cost Accounting; Change Management

September 2004 (Revised April 2005)
Background Note

Note on Individual and Corporate Liability

By: Lynn S. Paine

Answers some of the most common questions managers ask about potential corporate and individual liability for corporate misconduct under U.S. law. Describes a few general principles of liability that managers should be aware of. A rewritten version of an earlier note. View Details

Keywords: Corporate Accountability; Legal Liability

05 Aug 2014
News

Venture Capitalists Coddle Entrepreneurs as Royalty

February 2012 (Revised December 2012)
Supplement

Sino-Forest (B)

By: David F. Hawkins

Excerpts from a hedge fund's report accusing a Chinese bond company of using fraudulent financial statements. View Details

Keywords: Financial Statements; Crime and Corruption; Accounting Audits; Business Earnings; Financial Services Industry; China

15 Feb 2013
News

M&A Mavens: No Reason for Uncertainty

12 Jul 2016
News

The Fastest-Growing Cause for Shareholders Is Sustainability

October 2001 (Revised March 2008)
Case

Anagene, Inc.

By: Robert S. Kaplan and Christina L. Darwall

An entrepreneurial, publicly traded biotech company has begun production and sales of its core product--cartridges that permit DNA samples to be analyzed on a microchip. In the early quarters, sales are difficult to forecast and the company has experienced fluctuating... View Details

Keywords: Cost Accounting; Financial Reporting; Production; Performance Capacity; Risk and Uncertainty; Genetics; Governing and Advisory Boards; Biotechnology Industry; California

February 1998
Case

AT&T WorldNet (A)

The issue of how to price access to the Internet is addressed. To provide a basis for discussion of the effects of pricing that is not sensitive to volume, network externalities, and the strategic issues surrounding price wars in a short course on microeconomics View Details

Keywords: Price; Internet; Accounting; Microeconomics; Telecommunications Industry