Biological Asset Accounting - Publications - Faculty & Research

05 Sep 2000
What Do You Think?

Whither the Information Economy?

be justified as the monetization of valuable information assets that accountants have never seen fit to include as legitimate entries on balance sheets (other than as grossly misnamed "goodwill").... View Details

Keywords: by James Heskett

2009
Article

India Transformed: Insights from the Firm Level 1988–2007

By: Laura Alfaro and Anusha Chari

Using firm-level data, this paper analyzes the transformation of India's economic structure following the implementation of economic reforms. The focus of the study is on publicly listed and unlisted firms from across a wide spectrum of manufacturing and services... View Details

Keywords: Financial Statements; Management Analysis, Tools, and Techniques; Transformation; Economics; Ownership; Assets; Sales; Profit; Stock Shares; Private Sector; Investment Return; Manufacturing Industry; Service Industry; India

Citation

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23 Apr 2020
Research & Ideas

This Crisis Loan Program Preserved Jobs—and Made Money

As the US Congress prepares to replenish its Paycheck Protection Program for small businesses, questions still linger: Do guaranteed loans for small businesses work in the long term? Who wins? Employees? Businesses? Taxpayers? The answer appears to be yes for all... View Details

Keywords: by Rachel Layne; Financial Services

13 Sep 2012
Research & Ideas

Why Public Companies Underinvest in the Future

private firms differs.” So when Harvard Business School Assistant Professor Joan Farre-Mensa learned he'd been granted access to a database of accounting information on tens of thousands of private American firms, he knew it was an... View Details

Keywords: by Maggie Starvish

01 Dec 2009
News

An Action Plan for Economic Recovery

General. But because Bear and AIG weren’t banks, no one had to explain what they were doing under the 1991 statute. To hold senior government officials accountable for all bailouts, Congress should extend the 1991 statute to any type of... View Details

Keywords: Roger Thompson; Finance

30 Mar 2010
First Look

First Look: March 30

to balance his role as a business leader and a political ruler. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/410063-PDF-ENG SIPEF: Biological Assets at Fair Value under IAS 41 Edward J. Riedl and... View Details

Keywords: Sean Silverthorne

Web

5-Year Data Summary - Annual Report 2016

546 Expenses $ 704 m. 660 645 571 504 Cash from Operations 57 47 31 41 42 Capital Investments 113 81 92 80 51 Building Debt Outstanding 71 78 85 91 99 Unrestricted Reserves 103 125 99 83 119 Endowment 3,181 3,323 3,224 2,880 2,665 Total View Details

05 Feb 2008
First Look

First Look: February 5, 2008

http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=208025 Silic (A): Choosing Cost or Fair Value on Adoption of IFRS Harvard Business School Case 108-030 A French real estate firm must choose to report its primary asset... View Details

Keywords: Martha Lagace

03 Apr 2012
First Look

First Look: April 3

doubled effort within the competitive regime and increased effort by roughly half in the cooperative regime, while accounting for incentives. Our experimental approach and results indicate the importance of View Details

Keywords: Carmen Nobel

01 Mar 2017
News

Alumni and Faculty Books for March 2017

age by adapting a current business model to the new marketplace. The book offers critical insights into responding to disruptive shock with three value propositions: repositioning today’s business to maximize resilience; creating a new growth engine; and taking... View Details

01 Jun 2009
News

Too Big To Fail

panel last October when it enacted the $700 billion Troubled Asset Relief Program (TARP) to rescue faltering financial institutions. Law-makers instructed the panel to monitor TARP expenditures and recommend regulatory reforms. Led by... View Details

Keywords: Roger Thompson; federal bailouts; Credit Intermediation and Related Activities; Finance

18 Dec 2014
Blog Post

Turnaround & Restructuring Club Conference Recap

This panel discussion, which was moderated by Howard Brownstein (President and CEO, Brownstein Corp.), provided several first-hand accounts of turnaround stories. One panelist noted, “CEOs report to CRO! (Chief Restructuring Officer)” The... View Details

21 Apr 2009
First Look

First Look: April 21, 2009

crossed with small incentive (ranging from U.S. $3 to $14) to open a bank savings account. We find that the financial literacy program has no effect on the likelihood of opening a bank savings account in the full sample but do find modest... View Details

Keywords: Martha Lagace

Web

Buy Now, Pay Later: The Secondary Credit Market

people in industrializing societies to get themselves into debt. At the same time, waged employment in booming nineteenth-century cities created a class of borrowers who lacked the social networks necessary for older types of neighborly credit relations and no longer... View Details

29 Oct 2007
HBS Case

Marketing Maria: Managing the Athlete Endorsement

sports industry accounted for around $50 billion in revenues in the United States in 2007, up from just under $35 billion in 2001. On a global scale, total revenues are expected to be nearly $100 billion this year, compared with $70... View Details

Keywords: by Sarah Jane Gilbert; Sports

30 Jun 2008
Research & Ideas

Rethinking Retirement Planning

trust was no doubt engendered in an earlier day when defined benefit (DB) pension plans were offered by lifelong employers like IBM and General Motors. Today, that system is all but extinct. Merton explains that employers underestimated the cost and risk of DB plans... View Details

Keywords: by Julia Hanna; Banking; Financial Services

23 Jul 2020
Research & Ideas

How Countries Use Financial Policy to Fight COVID-19

interactive database tracking 16 categories of policies announced in each country, from rate cuts and lending to quantitative easing, the large-scale asset purchases and balance sheet expansion by central banks. The database also includes... View Details

Keywords: by Rachel Layne

29 Sep 2022
News

Securing a Resilient Future for Senegal

(international reserve assets that supplement a country’s official reserves); and negotiating agreements to fund some of flagship projects laid out in the 2019–2023 Priority Action Plan, a development model that supports growth through... View Details

Keywords: Maureen Harmon

06 Dec 2021
News

What's the Word?

first-time investors.” “These stocks are likely to fall in value, which is not a great recipe for some of these excited, first-time investors.” Meme stocks are reminiscent of past price bubbles in asset markets, Cohen observes. “In the... View Details

Keywords: Julia Hanna; illustrations by Martha Rich; Manufacturing; Finance; News, Library, Internet, and Other Services; Information

Web

Buildings & Cities - Business & Environment

insulation, heating and cooling systems, and building automation Infrastructure resilience innovations that take into account the likelihood of flooding and other climate-related disruptions, including elevated roadways, urban swales, and... View Details

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