Publications

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Research Summary

Overview

By: Mark L. Egan

When considering how households make investment decisions, Professor Egan became intrigued by the question, “What makes a bank ‘special’ when compared to other lending institutions?” Focusing on empirical industrial organization with applications to finance and... View Details

Krishna G. Palepu

KRISHNA G. PALEPU is the Ross Graham Walker Professor of Business Administration, and has served previously as Senior Advisor to the President of Harvard University, and Senior Associate Dean at the... View Details

Keywords: accounting industry; accounting industry; accounting industry; accounting industry; accounting industry; accounting industry

June 1989 (Revised June 1993)
Case

Thumbs-Up Video, Inc.

By: William J. Bruns Jr.

A start-up video rental business is described to provide a basis for a bookkeeping and financial reporting exercise for an accounting course. Both start-up and operating transactions are included along with situations requiring judgments about depreciation policies and... View Details

Keywords: Business Growth and Maturation; Financial Statements; Accounting Audits; Accrual Accounting; Financial Reporting; Accounting Industry

Joey (Won Jung) Ryu is a doctoral student in the Strategy unit at Harvard Business School. Her primary interests are strategic management, economics of innovation and entrepreneurship. Prior to joining HBS, Joey received her master's degree from Cornell University... View Details

Keywords: information technology industry; information technology industry; information technology industry; information technology industry; information technology industry

January 2022
Background Note

Residual Income Valuation Model

By: Charles C.Y. Wang and Albert Shin

This note explains the residual income valuation model (RIM), how it relates to "traditional" valuation models, the intuition behind its use, and empirical research related to its value relevance. RIM is theoretically equivalent to the dividend discount model and the... View Details

Keywords: Residual Income Valuation; Valuation; Research; Theory; Measurement and Metrics; Performance; Financial Management; Business Strategy

07 Feb 2022
News

JURIST Books: Dr Jeremy Friedman on "Ripe for Revolution: Building Socialism in the Third World"

February 2018
Case

Health Savings Accounts: Enabling Consumer Participation

By: Regina E. Herzlinger and James Wallace

Health savings accounts (HSAs), a creation of the 2003 Medicare Modernization Act, had become an integral part of the drive toward consumer-driven health care. Coupled with high-deductible health plans, HSAs allowed consumers to directly control a significant part of... View Details

Keywords: Health Care; Healthcare Costs; Health Insurance; Health Care and Treatment; Cost; Insurance; Innovation and Invention; Health Industry; United States

September 2015 (Revised March 2016)
Case

Intuit: Turbo Tax PersonalPro - A Tale of Two Entrepreneurs

By: Shikhar Ghosh, Joseph Fuller and Michael Roberts

The case provides a vehicle for teaching about both corporate intrapreneurship and the use of lean startup methods. It tells the story of a product manager within Intuit who develops an idea for a new product that spans two of the company's existing business... View Details

Keywords: Business Units; Business or Company Management; Applications and Software; Accounting; Product Development; Financial Services Industry

Person Page

Reviews for Beauty Imagined

By: Geoffrey G. Jones

“This illuminating account of the history of the beauty business, as well as its current challenges in the face of globalization, offers unique insights on the drivers of success and failure in an industry in which branding and marketing are at the heart of... View Details

June 2015
Article

The Organization of Enterprise in Japan

By: Tom Nicholas

Recent research reveals that the joint stock corporation was not a superior form of business organization in many countries historically. In Japan, however, it played a more fundamental role. Between 1896 and 1939 joint stock enterprises accounted for 44 percent of... View Details

Keywords: Japan; Legal Form; Enterprise; Modernization; Business Organization; Entrepreneurship; Japan

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September 2011 (Revised November 2011)
Supplement

Longtop Financial Technologies (C)

By: David F. Hawkins, Annelena Lobb and Aldo Sesia

Chinese government raises barriers to U.S. Public Company Accounting Oversight Board auditing Deloitte's Chinese auditing firms. View Details

Keywords: Accounting Audits; Business Ventures; Public Ownership; Government and Politics; Financial Services Industry; China

July 2004 (Revised August 2004)
Case

Superior Manufacturing Company

By: David F. Hawkins, James W. Culliton and Jacob Cohen

Management must extract relevant cost data from the company's cost accounting system for product line decisions. A rewritten version of an earlier case. View Details

Keywords: Cost Accounting; Product Development; Manufacturing Industry

2013
Chapter

Growth and the Quality of Foreign Direct Investment: Is All FDI Equal?

By: Laura Alfaro and Andrew Charlton

In this paper we distinguish different "qualities" of FDI to re-examine the relationship between FDI and growth. We use "quality" to mean the effect of a unit of FDI on economic growth. However, this is difficult to establish because it is a function of many different... View Details

Keywords: Quality; Economic Growth; Foreign Direct Investment

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March 1978 (Revised October 1978)
Case

Rosemont Hill Health Center

An administrator of a neighborhood health center is considering changing his cost accounting system from a single cost per visit to a cost per visit for each department in the center. Used to illustrate several issues related to cost accounting in health care:... View Details

Keywords: Cost Accounting; Health Care and Treatment; Health Industry

March 2015 (Revised December 2016)
Case

American Well: The DTC Decision

By: Elie Ofek and Natalie Kindred

In late 2013, telehealth company American Well, which developed a digital platform that allowed patients to conduct online medical consultations with physicians, is considering pursuing a direct-to-consumer (DTC) strategy. Founded in 2006, American Well had, to date,... View Details

11 Apr 2016
HBS Seminar

Pian Shu, Harvard Business School

January 2003 (Revised September 2004)
Case

Consulting by Auditors (B): The Compromise and its Fallout

By: Ashish Nanda

This case tracks the evolution from October 2000 to July 2001 of public debate, regulatory decisions, and firm perspectives on the subject of consulting by accounting firms. View Details

Keywords: Conflict of Interests; Service Delivery; Accounting Industry; Accounting Industry