Publications

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March 1995 (Revised November 1995)
Supplement

Dividend Policy at FPL Group, Inc. (B)

By: Benjamin C. Esty and Craig F Schreiber

FPL's dividend policy and the reaction of the financial markets are examined. View Details

Keywords: Earnings Management; Stocks; Financial Markets

May 2009 (Revised November 2010)
Teaching Note

Depreciation at Delta Air Lines: The "Fresh Start" (Brief Case)

By: William J. Bruns Jr.

Teaching Note to 4013 View Details

Keywords: Accounting Policies; Accounting Procedures; Depreciation; Bankruptcy; Accounting; Insolvency and Bankruptcy

23 Sep 2011
News

Environmental policy globalisation means better reporting

18 Oct 2013
Working Paper Summaries

Monetary Policy Drivers of Bond and Equity Risks

Keywords: by John Y. Campbell, Carolin E. Pflueger & Luis M. Viceira

Web

Instagram Takeover Policy | About

Instagram provided soundbites you use. You understand you may not use the account to treat anyone else inappropriately. You agree to not hide comments or change the account profile information or settings... View Details

23 Jul 2020
Research & Ideas

How Countries Use Financial Policy to Fight COVID-19

The fiscal and monetary response to the coronavirus pandemic has been emergent, global, and deep. Some countries have more sophisticated fiscal and monetary tools—and the ability to use them swiftly—than others. The ability to compare View Details

Keywords: by Rachel Layne

Web

Program Policies - HBS Online

Have questions about our policies on learning requirements, accommodations, changing your program status (selecting a later course, withdrawals, refunds, deferrals), exceptions standards, or discounts? Start here! Learning Requirements... View Details

13 Feb 2017
News

People Trying to Save Prefer Accounts That Are Hard to Tap

Web

Policy - Business & Environment

Confronting Climate Change Policy From obstruction to leadership For much of the last 50 years, powerful segments of the business community have opposed government action on climate change. The fossil fuel industry in particular, seeing... View Details

14 Nov 2007
Working Paper Summaries

Accountability in Complex Organizations: World Bank Responses to Civil Society

Keywords: by Alnoor S. Ebrahim & Steve Herz

November 2017 (Revised August 2018)
Case

Fair Value Accounting at Noble Group (A)

By: Siko Sikochi, Suraj Srinivasan and Quinn Pitcher

Noble Group was a large commodities trader based in Hong Kong and listed on the Singapore Stock Exchange. In 2012, Noble shifted its business strategy towards an asset-light model. Under this model, Noble did not own mines or farms to produce commodities but built... View Details

Keywords: Fair Value Accounting; Policy; Goods and Commodities; Contracts; Valuation

Article

Workplace Stressors & Health Outcomes: Health Policy for the Workplace

By: Joel Goh, Jeffrey Pfeffer and Stefanos A. Zenios

Extensive research focuses on the causes of workplace-induced stress. However, policy efforts to tackle the ever-increasing health costs and poor health outcomes in the United States have largely ignored the health effects of psychosocial workplace stressors such as... View Details

Keywords: Occupational Health; Mortality; Stress; Meta-analysis; Health

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October 1981 (Revised April 1984)
Case

H.J. Heinz Co.: The Administration of Policy (C)

Presents a condensation of the audit committee's recommendations for organizational and policy changes to help prevent a recurrence of improper income transferal practices used at the H.J. Heinz Co. View Details

Keywords: Ethics; Accounting Audits; Manufacturing Industry; Consumer Products Industry

26 Jul 2013
Working Paper Summaries

Accountability of Independent Directors-Evidence from Firms Subject to Securities Litigation

Keywords: by Francois Brochet & Suraj Srinivasan

01 Apr 2019
News

Current H-1B Visa Policies Darken IT Talent Outlook

October 1981 (Revised April 1984)
Case

H.J. Heinz Co.: The Administration of Policy (B)

Summarizes the investigation conducted by outside legal and accounting firms under the Heinz audit committee. Improper practices were found at three of the five Heinz domestic divisions and at a number of foreign operations. Presents restated financial data for the... View Details

Keywords: Ethics; Accounting Audits; Manufacturing Industry; Consumer Products Industry

01 Mar 2006
News

HBS Reverses Policy On Grade Disclosure

In a mid-December letter to all MBA students, Dean Jay Light announced that the School was dropping its seven-year-old policy that prohibited students from revealing their grades to potential employers. The change takes effect with the... View Details

Keywords: grades; Colleges, Universities, and Professional Schools; Educational Services

July 2001 (Revised October 2001)
Case

Policy Management Systems Corp.: The Financial Reporting Crisis

Tim Williams, the new CFO of a publicly-traded enterprise software company, attempts to rebuild his company's reputation for reliable financial reporting following a highly visible financial reporting crisis. The crisis begins with an earnings shortfall warning, which... View Details

Keywords: Accrual Accounting; Revenue Recognition; Capital Markets; Policy; Corporate Governance; Accounting Audits; Technology Industry

January 2017 (Revised January 2019)
Case

The Rise and Fall of Lehman Brothers

By: Stuart C. Gilson, Kristin Mugford and Sarah L. Abbott

With nearly $700 billion in assets, Lehman was the largest U.S. bankruptcy in history. In 2007, Lehman achieved record earnings of over $4 billion on revenues of $60 billion. By September 2008 the fourth largest investment bank in the world was bankrupt. How had a... View Details