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Show Results For
- All HBS Web
(5,759)
- People (14)
- News (620)
- Research (4,512)
- Events (2)
- Multimedia (3)
- Faculty Publications (3,661)
- 2015
- Book
Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy
By: Karthik Ramanna
There are certain institutions underlying our modern market-capitalist system that are largely outside the interest and understanding of the general public—e.g., rulemaking for bank capital adequacy, actuarial standards, accounting standards, and auditing practice. In... View Details
Keywords: Business And Society; Financial Institutions; Financial Reporting; GAAP; IFRS; Lobbying; Capitalism; Sustainability; Accounting; Finance; Business and Government Relations; Leadership; Accounting Industry; Accounting Industry; United States; China; India
Ramanna, Karthik. Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy. Chicago: University of Chicago Press, 2015. (Reviews by Anat Admati, S.P. Kothari, Lynn Stout, Lawrence Summers, and Luigi Zingales, among others.)
- 2008
- Working Paper
The Contingent Nature of Public Policy and Growth Strategies in the Early Twentieth-Century U.S. Banking Industry
By: Christopher Marquis and Zhi Huang
While effects of public policy are one of the foundations of organizational theory, less explored is how these effects may depend on other external environmental factors. We focus on how policy is a necessary, but not sufficient, condition to understand the growth... View Details
Keywords: Banks and Banking; Business History; Growth and Development Strategy; Business and Government Relations; Banking Industry; United States
Marquis, Christopher, and Zhi Huang. "The Contingent Nature of Public Policy and Growth Strategies in the Early Twentieth-Century U.S. Banking Industry." Harvard Business School Working Paper, No. 09-025, August 2008.
- September 2020 (Revised December 2021)
- Case
Building India's 2.0: PayNearby
By: Lauren Cohen and Spencer C. N. Hagist
Headquartered in Mumbai, India, FinTech startup Nearby Technologies has seen its flagship brand, PayNearby, rapidly flourish across most of its target market within just four years. The unprecedented success of its payment app, which allows users to access banking... View Details
Keywords: Fintech; Developing Markets; Payments; Financial Inclusion; Finance; Entrepreneurship; Emerging Markets; Competitive Strategy; Banking Industry; India
Cohen, Lauren, and Spencer C. N. Hagist. "Building India's 2.0: PayNearby." Harvard Business School Case 221-027, September 2020. (Revised December 2021.)
- June 2012 (Revised August 2012)
- Case
MF Global: Where's the Money?
By: Clayton S. Rose, Pamela Chan and Raghav Chopra
When MF Global failed in October of 2011, it was discovered that $1.6 billion of segregated customer assets was missing. Safeguarding these assets was the firm's responsibility, and in the words of one SEC official, its "sacred obligation." What is known about the... View Details
Keywords: Financial Firms; Customer Obligations; Bankruptcy; Regulation; Financial Crisis; Brokerage; Asset Management; Ethics; Governing Rules, Regulations, and Reforms; Financial Management; Crisis Management; Insolvency and Bankruptcy; Financial Services Industry
Rose, Clayton S., Pamela Chan, and Raghav Chopra. "MF Global: Where's the Money?" Harvard Business School Case 312-106, June 2012. (Revised August 2012.)
- September 2017
- Supplement
Taj Hotels: Leading Change, Driving Profitability (B)
By: Krishna Palepu, Anjali Raina and Rachna Chawla
The Taj Group financial in March 2017 reflects a turnaround in performance. The new branding strategy is described. View Details
- April 2010
- Case
Jones Electrical Distribution
By: Thomas R. Piper and Jeffrey DeVolder
Jones Electrical Distribution is faced with a need for increased bank financing due to its rapid sales growth. Students must determine the reasons for the rising bank borrowing, estimate the amount of borrowing needed and assess the attractiveness of the loan to the... View Details
Keywords: Financial Analysis; Forecasting; Financing; Bank Loans; Growth Management; Cash Flow; Financing and Loans; Forecasting and Prediction; Distribution Industry
Piper, Thomas R., and Jeffrey DeVolder. "Jones Electrical Distribution." Harvard Business School Brief Case 104-179, April 2010.
- February 2013
- Case
Diamond Foods, Inc.
By: Suraj Srinivasan and Tim Gray
The Diamonds Foods, Inc. case describes the major accounting blow up at the company in late 2011 that was triggered by a report by Off Wall Street, a prominent short selling research firm. Diamond Foods, a high flying growth company in 2011, grew from a walnut farmers'... View Details
Keywords: Accounting Restatements; Accounting Scandal; Accounting; Financial Analysis; Financial Statement Analysis; Short Selling; Revenue Recognition; Board Of Directors; Audit Committees; Auditing; Financial Reporting; Financial Statements; Agribusiness; Accrual Accounting; Earnings Management; Corporate Accountability; Corporate Disclosure; Corporate Governance; Valuation; Revenue; Agriculture and Agribusiness Industry; California; Cambridge
Srinivasan, Suraj, and Tim Gray. "Diamond Foods, Inc." Harvard Business School Case 113-055, February 2013.
- Teaching Interest
Overview
By: V.G. Narayanan
I teach accounting to MBA students, executives, and Harvard Extension School students. I teach topics from both financial and managerial accounting. I also train professors in teaching by the case method. View Details
- December 2011
- Case
Bergerac Systems: The Challenge of Backward Integration
By: David A. Garvin and Sunru Yong
Bergerac Systems is a small, rapidly growing manufacturer of diagnostic instruments used in veterinary practices. The company introduced the OmniVue chemistry analyzer, which enables veterinarians to run a wide range of blood and blood chemistry tests on their animal... View Details
Keywords: Financial Analysis; Manufacturing Strategy; Strategy; Production; Supply Chain Management; Vertical Integration; Performance Capacity; Financial Strategy; Medical Devices and Supplies Industry
Garvin, David A., and Sunru Yong. "Bergerac Systems: The Challenge of Backward Integration." Harvard Business School Brief Case 114-381, December 2011.
- 2025
- Working Paper
Better Keep the Twenty Dollars: Incentivizing Innovation in Open Source
By: Annamaria Conti, Vansh Gupta, Jorge Guzman and Maria P. Roche
Open source is key to innovation yet is assumed to be done largely through intrinsic motivation. How can we incentivize it? In this paper, we examine the impact of a program providing monetary incentives to motivate innovators to contribute to open source. The Sponsors... View Details
Keywords: Open Source; Innovation; Incentives; Financial Rewards; Crowding Out; Open Source Distribution; Innovation and Invention; Motivation and Incentives; Technology Industry
Conti, Annamaria, Vansh Gupta, Jorge Guzman, and Maria P. Roche. "Better Keep the Twenty Dollars: Incentivizing Innovation in Open Source." Harvard Business School Working Paper, No. 24-014, September 2023. (Revised January 2025. NBER Working Paper Series, No. 31668, September 2023)
- 2014
- Working Paper
Putting Skin in the Game: Managerial Ownership and Bank Risk-Taking
By: Jan Bouwens and Arnt Verriest
This paper examines the relation between managerial ownership and bank risk exposure for a large sample of international financial institutions. We seek empirical evidence suggested by theories concerning conflicts between managers and owners over risk-taking. We argue... View Details
Keywords: Managerial Equity Ownership; Financial Risk; Banks; Motivation and Incentives; Risk Management; Employee Ownership; Corporate Governance; Banks and Banking; Banking Industry
Bouwens, Jan, and Arnt Verriest. "Putting Skin in the Game: Managerial Ownership and Bank Risk-Taking." Harvard Business School Working Paper, No. 14-070, February 2014. (Revised June 2014.)
- August 2023 (Revised March 2024)
- Case
Arla Foods: Data-Driven Decarbonization (A)
By: Michael Parzen, Michael W. Toffel, Susan Pinckney and Amram Migdal
The case describes Arla’s history, in particular its climate change mitigation efforts, and how it implemented a price incentive system to motivate individual farms to implement scope 1 greenhouse gas emissions mitigation measures and receive a higher milk price. The... View Details
Keywords: Dairy Industry; Business Earnings; Agribusiness; Animal-Based Agribusiness; Acquisition; Mergers and Acquisitions; Decision Making; Decisions; Voting; Environmental Management; Climate Change; Environmental Regulation; Environmental Sustainability; Green Technology; Pollution; Moral Sensibility; Values and Beliefs; Financial Strategy; Price; Profit; Revenue; Food; Geopolitical Units; Global Strategy; Ownership Type; Cooperative Ownership; Performance Efficiency; Performance Evaluation; Problems and Challenges; Natural Environment; Science-Based Business; Business Strategy; Commercialization; Cooperation; Corporate Strategy; Food and Beverage Industry; Agriculture and Agribusiness Industry; Europe; United Kingdom; European Union; Germany; Denmark; Sweden; Luxembourg; Belgium
Parzen, Michael, Michael W. Toffel, Susan Pinckney, and Amram Migdal. "Arla Foods: Data-Driven Decarbonization (A)." Harvard Business School Case 624-003, August 2023. (Revised March 2024.)
- August 2023 (Revised January 2024)
- Supplement
Arla Foods: Data-Driven Decarbonization (A)
By: Michael Parzen, Michael W. Toffel, Amram Migdal and Susan Pinckney
Arla implemented a data-based price incentive system to measure, track, and influence climate friendly changes to reduce CO2 emissions across the world’s fourth largest dairy cooperative. View Details
Keywords: Dairy Industry; Business Earnings; Earnings Management; Environmental Accounting; Agribusiness; Animal-Based Agribusiness; Acquisition; Mergers and Acquisitions; Decision Making; Decisions; Voting; Environmental Management; Climate Change; Environmental Regulation; Environmental Sustainability; Green Technology; Pollution; Moral Sensibility; Values and Beliefs; Financial Strategy; Price; Profit; Revenue; Food; Geopolitical Units; Global Strategy; Ownership Type; Cooperative Ownership; Performance Efficiency; Performance Evaluation; Problems and Challenges; Natural Environment; Science-Based Business; Business Strategy; Commercialization; Cooperation; Corporate Strategy; Food and Beverage Industry; Food and Beverage Industry; Europe; United Kingdom; European Union; Germany; Denmark; Sweden; Luxembourg; Belgium
- July 2012 (Revised November 2012)
- Case
Dragonfly Corporation
By: Howard H. Stevenson and Jim Sharpe
After 3 years of losses and under legal threats from their landlord, a husband and wife team are faced with shutting the company down, buying time with the landlord or turning to their parents for additional funds. Despite opening a new location and seeing that sales... View Details
Keywords: Entrepreneurs; Entrepreneurial Management; Turnarounds; Bankruptcy; Bank Loan; Crisis Management; Family Business; Retail Trade; Financial Crisis; Financial Analysis; Entrepreneurship; Insolvency and Bankruptcy; Retail Industry; United States
Stevenson, Howard H., and Jim Sharpe. "Dragonfly Corporation." Harvard Business School Case 813-042, July 2012. (Revised November 2012.)
- August 2023 (Revised January 2024)
- Supplement
Arla Foods: Data-Driven Decarbonization (B)
By: Michael Parzen, Michael W. Toffel, Susan Pinckney and Amram Migdal
The case describes Arla’s history, in particular its climate change mitigation efforts, and how it implemented a price incentive system to motivate individual farms to implement scope 1 greenhouse gas emissions mitigation measures and receive a higher milk price. The... View Details
Keywords: Dairy Industry; Earnings Management; Environmental Accounting; Animal-Based Agribusiness; Mergers and Acquisitions; Decisions; Voting; Climate Change; Environmental Regulation; Environmental Sustainability; Green Technology; Pollution; Moral Sensibility; Values and Beliefs; Financial Strategy; Price; Profit; Revenue; Food; Geopolitical Units; Cross-Cultural and Cross-Border Issues; Global Strategy; Cooperative Ownership; Performance Efficiency; Performance Evaluation; Problems and Challenges; Natural Environment; Science-Based Business; Business Strategy; Commercial Banking; Cooperation; Corporate Strategy; Motivation and Incentives; Food and Beverage Industry; Food and Beverage Industry; Europe; United Kingdom; European Union; Denmark; Sweden; Luxembourg; Belgium
Parzen, Michael, Michael W. Toffel, Susan Pinckney, and Amram Migdal. "Arla Foods: Data-Driven Decarbonization (B)." Harvard Business School Supplement 624-036, August 2023. (Revised January 2024.)
- June 2024
- Article
Going Digital: Implications for Firm Value and Performance
By: Wilbur Chen and Suraj Srinivasan
We examine firm value and performance implications of the growing trend of non-technology companies engaging in digital transformation. We measure digital activities in firms based on the disclosure of digital words in the business description section of 10-Ks. Digital... View Details
Keywords: Digital Technologies; Valuation; Return Predictability; Financial Statement Analysis; Performance; Value; Information Technology
Chen, Wilbur, and Suraj Srinivasan. "Going Digital: Implications for Firm Value and Performance." Review of Accounting Studies 29, no. 2 (June 2024): 1619–1665.
- June 2014 (Revised May 2020)
- Supplement
Busse Place (B): Hannah's Dilemma
By: Arthur I. Segel and John H. Vogel, Jr.
Marisa Sanchez, a new Associate at Douglas Private Equity Advisors, confronts a dilemma when she is asked by a Senior Vice President (SVP) to do due diligence on a deal he wants to bring before the investment committee which will include the SVP, Douglas' owner and... View Details
Keywords: Real Estate; Financial Analysis; Property; Finance; Analysis; Ethics; Real Estate Industry; United States
Segel, Arthur I., and John H. Vogel, Jr. "Busse Place (B): Hannah's Dilemma." Harvard Business School Supplement 214-104, June 2014. (Revised May 2020.)
- 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
Keywords: Bankruptcy; Financial Distress; Accounting Policies; Business Ethics; Financial Reporting; Volatility; Judgments; Financial Crisis; Insolvency and Bankruptcy; Financial Liquidity; Investment Banking; Financial Management; Financial Strategy; Corporate Accountability; Corporate Disclosure; Corporate Governance; Crisis Management; Risk Management; Failure; Business and Government Relations; Ethics; Banking Industry; New York (city, NY)
Gilson, Stuart C., Kristin Mugford, and Sarah L. Abbott. "The Rise and Fall of Lehman Brothers." Harvard Business School Case 217-041, January 2017. (Revised January 2019.)
- February 2019 (Revised March 2019)
- Case
Banorte and the Capital Call Facility: Infrastructure Finance in Mexico
By: John D. Macomber, Carla Larangeira and Fernanda Miguel
As a result of Mexico´s pension industry deregulation, pension funds were able to invest in energy and infrastructure projects through a variety of financial instruments, particularly through Capital Development Certificates (CKDs), an asset class that served as a... View Details
Keywords: Financial Products; Fund Management; Capital Call Facility; Pension Funds; Infrastructure; Energy; Finance; Decision Making; Investment Funds; Financial Instruments; North America; Mexico
Macomber, John D., Carla Larangeira, and Fernanda Miguel. "Banorte and the Capital Call Facility: Infrastructure Finance in Mexico." Harvard Business School Case 219-049, February 2019. (Revised March 2019.)
- July 2012 (Revised February 2013)
- Case
Société Internationale de Plantations et de Finance (SIPEF)
By: David Hawkins
Management of a company with extensive palm oil tree plantations questions the usefulness to management and investors of IAS41's requirement to value palm oil trees at their fair value. View Details
Keywords: Financial Accounting; International Financial Reporting Standards; International Accounting Standards; Biological Asset Accounting; IAS41; Historical Cost; Equity Valuation; Financial Ratios; Plant-Based Agribusiness; International Accounting; Valuation; Financial Reporting; Fair Value Accounting; Equity; Agriculture and Agribusiness Industry
Hawkins, David. "Société Internationale de Plantations et de Finance (SIPEF)." Harvard Business School Case 113-027, July 2012. (Revised February 2013.)