Liabilities - Publications - Faculty & Research

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

10 Mar 2009
First Look

First Look: March 10, 2009

the Voting Rights Act of 1965, which passed overwhelmingly despite the absence of any economically powerful interest group behind it; and the Comprehensive Environmental Response, Compensation and Liability Act of 1980 (Superfund), which... 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

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

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

12 Oct 2006
First Look

First Look: October 12, 2006

806-148 Describes the sixth and final module of the Harvard Business School MBA second-year elective course Legal Aspects of Management. This module deals with the way firms should approach business risks in order to avoid legal liability... View Details

Keywords: Sean Silverthorne

Web

Educating Leaders - Georges F. Doriot:Educating Leaders, Building Companies, Baker Library, Harvard Business School

make up. Make use of your assets and liabilities to the maximum." 16 The professor even instituted a lecture for wives of students in the Manufacturing class, in which he outlined his beliefs on the role spouses in the postwar era could... View Details

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

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

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

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

11 Apr 2017
First Look

First Look at New Research, April 11

investors at all horizons. However, it also means that the scope for hedging liabilities using global bonds has increased, benefiting investors with long-dated liabilities. Finally, we show that the well documented negative stock-bond... View Details

17 Apr 2007
First Look

First Look: April 17, 2007

Prior research has suggested that a company's ties to political networks carries only two values, positive and zero, while the results of this study suggest that political network ties can also be a significant liability for companies.... View Details

Keywords: Martha Lagace

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

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

07 Aug 2012
First Look

First Look: August 7

incentives on risk assessment and lending decisions. We first show that while high-powered incentives lead to greater screening effort and more profitable lending, their power is muted by both deferred compensation and the limited View Details

Keywords: Sean Silverthorne