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  • May 2020
  • Teaching Note

Kraft Heinz: The $8 Billion Brand Write-Down

By: Jill Avery
Teaching Note for HBS Case No. 519-076. On Friday, February 22, 2019, following an unexpected and disappointing earnings report, The Kraft Heinz Company’s stock price fell 27%, wiping out $16 billion in market value. CEO Bernardo Hees had announced that the company had... View Details
Keywords: Marketing; Marketing Strategy; Brands and Branding; Consumer Products Industry; Food and Beverage Industry; United States
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  • November 2002 (Revised March 2007)
  • Case

Keane's Acquisition of Metro Information Services (A)

By: Francisco de Asis Martinez-Jerez
On August 21, 2001, Keane, Inc. announced the acquisition of Metro Information Services, Inc. This case analyzes the challenges facing firms and examines transactions whose major source of value creation hinges on intangible assets (e.g., people or knowledge). View Details
Keywords: Mergers and Acquisitions; Value Creation; Goodwill Accounting; Problems and Challenges; Information Technology Industry; Consulting Industry
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  • February 2018 (Revised October 2019)
  • Technical Note

The Art and Science of Brand Valuation

By: Jill Avery
Brand valuation, the art and science of calculating the economic value accruing to a firm from its use of an intangible brand asset, yields frustratingly inconsistent, discrepant, and, therefore, controversial results. While it is widely accepted that brands are... View Details
Keywords: Brand Valuation; Brand Value; Brand; Brand Management; Marketing ROI; Brand Equity; Analytics; Return On Investment; Brands and Branding; Valuation; Marketing; Marketing Strategy; Investment Return; Consumer Behavior; Advertising Industry; Consumer Products Industry; Apparel and Accessories Industry; Auto Industry; Beauty and Cosmetics Industry; Electronics Industry; Fashion Industry; Food and Beverage Industry
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  • Research Summary

Valuation of Business Reorganizations

Business reorganization transactions, such as mergers, acquisitions and spin-offs, are often initiated based on the premise of value creation for shareholders. However, is this premise true, especially in the recent data? Due to the growing share of intangibles... View Details
  • 2008
  • Chapter

Conceptual Foundations of the Balanced Scorecard

By: Robert S. Kaplan

David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article. The article was based on a multi-company research project that studied performance measurement in companies whose intangible assets played a central role in value... View Details

Keywords: Balanced Scorecard; Management Systems; Measurement and Metrics; Performance Improvement; Strategy
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  • 14 Nov 2005
  • Research & Ideas

How Can Start Ups Grow?

reputation and status? A: Intangible resources are non-financial, non-material assets that a firm possesses by virtue of the social structure in which it is embedded. Although firms are economic entities,... View Details
Keywords: by Sarah Jane Gilbert; Advertising

    Breaking the Code of Change

    In a hyper-competitive business environment in which investors expect profits and a return on their investment, senior executives are faced with a dilemma, how to meet investor expectations without destroying intangible assets such employee commitment and team-work. In... View Details
    • October 2007
    • Article

    The Influence of Financial Statement Recognition and Analyst Coverage on the Market's Valuation of R&D Capital

    By: Michael D. Kimbrough
    Statement of Financial Accounting Standards 141 (SFAS No. 141)'s requirement that an acquirer in a business combination estimate the fair value of the target's separately identifiable assets and liabilities (including research and development capital) provides a rare... View Details
    Keywords: Information; Value Creation; Fair Value Accounting; Research and Development; Financial Statements; Capital
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    • 08 Sep 2010
    • First Look

    First Look: September 8, 2010

    under-invest in those firm attributes that may enhance long-term performance, such as human capital and technology (proxied by intangible assets in our paper). Indeed we do find evidence that ethnically... View Details
    Keywords: Sean Silverthorne
    • 03 Apr 2008
    • Working Paper Summaries

    Bridge Building in Venture Capital-Backed Acquisitions

    Keywords: by Paul A. Gompers & Yuhai Xuan
    • May–June 2015
    • Other Article

    HRM at a Crossroads: Comments on 'Evolution of Strategic HRM Through Two Founding Books: A 30th Anniversary Perspective on Development of the Field'

    By: Michael Beer
    I agree with Bruce Kaufman's evaluation of the HRM field and the danger to its relevance if change does not take place in the field's almost exclusive use of normal science, lack of focus on organizational change and development and indifference to the development of... View Details
    Keywords: Management; Performance; Human Resources
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    • February 2016
    • Article

    After The Break-Up: The Relational and Reputational Consequences of Withdrawals from Venture Capital Syndicates

    By: Pavel Zhelyazkov and Ranjay Gulati
    Traditional research has long treated reputation as an egocentric attribute, typically described as an intangible asset directly shaped by the focal actor's track record. We argue, however, that reputation is dyadic: that an actor can have different reputations with... View Details
    Keywords: Network Formation; Network Search; Venture Capital; Syndication; Networks
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    • 13 Jan 2012
    • Working Paper Summaries

    Intermediaries for the IP Market

    Keywords: by Andrei Hagiu & David Yoffie
    • 10 Dec 2013
    • First Look

    First Look: December 10

    liquidation value is not directly intuitive, since intangibles are highly illiquid assets and have uncertain future cash flows. Can banks reliably secure corporate loans by intellectual property, and how can... View Details
    Keywords: Sean Silverthorne
    • 01 Dec 2014
    • Working Paper Summaries

    Financing Innovation

    Keywords: by William R. Kerr & Ramana Nanda
    • Web

    Live from Klarman Hall - Alumni

    1:30–2:15 p.m. EST Faculty Moderator: Kristin Mugford , Melvin Tukman Senior Lecturer of Business Administration; Senior Associate Dean for Culture and Community Alumni Speakers: Beverly Anderson (MBA 1997) , CEO and President, BECU ; Mary Erdoes (MBA 1993) , CEO, J.P.... View Details
    • 09 Dec 2002
    • Research & Ideas

    Unilever—A Case Study

    significant influences appear to be market share position—in general, as a foreign owned firm's market share rose, the gap between its return on assets and those for United States—owned companies decreased—and age of the affiliate, with... View Details
    Keywords: by Geoffrey Jones; Consumer Products; Entertainment & Recreation; Food & Beverage; Manufacturing; Retail
    • 02 Jul 2018
    • Research & Ideas

    Corporate Tax Cuts Don't Increase Middle Class Incomes

    patents and valuable intangible assets to low-tax jurisdictions. Nobody benefits except capital owners because the companies are using it as a tax strategy, not as a springboard for building plants and... View Details
    Keywords: by Roberta Holland
    • Web

    2022 Reunion Presentations - Alumni

    beneath the headlines and of the various forces that will shape work in years to come. Sustainable Investing - The New Normal? Senior Lecturer Vikram Gandhi (MBA 1989) + More Info – Less Info Over 35% of professionally managed assets... View Details
    • 30 Aug 2004
    • Research & Ideas

    Mapping Your Board’s Effectiveness

    accountabilities. This provides a mechanism for the board to set objectives and subsequently review its performance. The Balanced Scorecard strategy map provides a framework to illustrate how strategy links intangible View Details
    Keywords: by Robert S. Kaplan