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  • 18 May 2022
  • Research & Ideas

Are Banks the ‘Bad Guys’? Overdraft Fees Are Crushing Low-Income Customers

shows. Despite scrutiny of overdraft fees during the financial crisis more than a decade ago, some banks still reorder checking account debits so that the largest amounts, rather than the earliest debits... View Details
Keywords: by Rachel Layne; Financial Services
  • July 2022
  • Article

Countercyclical Prudential Buffers and Bank Risk-taking

By: Manuel Illueca, Lars Norden, Joseph Pacelli and Gregory F. Udell
We investigate the effects of countercyclical prudential buffers on bank risk-taking. We exploit the introduction of dynamic loan loss provisioning in Spain, mandating that banks use historical average loss rates in their estimation of loan loss provisions. We find... View Details
Keywords: Banks; Bank Regulation; Macroprudential Policies; Bank Lending; Loan Loss Provisioning; Risk Taking; Banks and Banking; Financing and Loans; Governing Rules, Regulations, and Reforms; Risk and Uncertainty
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  • August 1998 (Revised November 1998)
  • Case

General Motors Corp. (A), The : Overview

By: Peter Tufano
The first in a four-part series, this case details the financial policies and practices at General Motors from 1990 to 1996. This part provides a brief introduction to the company. View Details
Keywords: Corporate Finance; Auto Industry; United States
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  • 11 Oct 2010
  • Research & Ideas

It Pays to Hire Women in Countries That Won’t

higher levels of profitability." After analyzing financial and employment data from hundreds of medium-sized and large companies, they proved that the hypothesis was true. Even after accounting for... View Details
Keywords: by Carmen Nobel
  • 18 Jul 2018
  • Research & Ideas

No More General Tso's? A Threat to 'Knowledge Recombination'

South Africa in the late 19th century, they brought with them accounting practices such as “double-entry” bookkeeping, which changed the country’s financial system. More recently, hundreds of Soviet... View Details
Keywords: by Michael Blanding; Accounting; Accounting; Accounting
  • 30 Mar 2023
  • Blog Post

Breaking Barriers and Building Community: Get to Know the HBS Women’s Student Association (WSA)

Diversity, Equity, and Inclusion (DEI) Team We understand that intersectionality is important. Our DEI team works across the club to make sure we are accounting for all forms of representation, not just... View Details
  • 20 Jul 2009
  • Research & Ideas

Markets or Communities? The Best Ways to Manage Outside Innovation

innovation to the firm, and then drove change among its managerial and technical staff by making everyone accountable for sourcing half the innovations from outside P&G. An important element in P&G's... View Details
Keywords: by Sean Silverthorne; Technology

    Ethan C. Rouen

    Ethan Rouen is an associate professor of business administration in the Accounting and Management Unit at Harvard Business School, where he teaches the elective course Reimagining Capitalism. From 2020 to 2022, he served as the faculty co-chair of the View Details

    • August 2025
    • Article

    Revenue Collapses and the Consumption of Small Business Owners in the COVID-19 Pandemic

    By: Olivia S. Kim, Jonathan A. Parker and Antoinette Schoar
    Using financial account data linking small businesses to their owner households, we examine how business owners’ consumption responded to changes in business revenues during the COVID-19 crisis. In the first two months following the National Emergency, business... View Details
    Keywords: Revenue; Small Business; Health Pandemics; Spending; Consumer Behavior
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    • 24 Mar 2022
    • Research & Ideas

    Why Cutting Jobless Aid Isn't the Answer to Worker Shortages

    seek work once benefits ended, the authors examined a sample of low-income workers who typically have limited access to credit. Using detailed banking data from Earnin, a financial services company that... View Details
    Keywords: by Rachel Layne
    • Web

    General Merchants to Commodities Brokers | Baker Library | Bloomberg Center | Harvard Business School

    Lehman Brothers Timeline Sept-Oct 2008 Video-Coverage of the Financial Crisis Download the Exhibition Catalog (PDF) Lehman Brothers Archives Lehman Brothers Deal Books Search Exhibition Lehman Brothers - View Details
    • April 29, 2014
    • Column

    Corporate Reporting in the Big Data Era

    By: George Serafeim
    Advancements in information technology can improve corporate communication with shareholders, but not through incessant data dumps. Instead, companies will more likely be poised for continued success if they use digital platforms for long-term oriented engagement and... View Details
    Keywords: Integrated Reporting; Big Data; Corporate Reporting; Sustainability; Corporate Social Responsibility; Corporate Governance; Accounting; Reporting; Organizational Change and Adaptation; Corporate Accountability; Analytics and Data Science; Information Technology; Communication; Financial Reporting; Business and Shareholder Relations
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    • 08 Oct 2021
    • Research & Ideas

    How Newspaper Closures Open the Door to Corporate Crime

    Professor Jonas Heese. When local newspapers shutter, some businesses evidently treat the lack of press coverage as permission to act badly and end up committing more illegal violations, including pollution, workplace safety infractions,... View Details
    Keywords: by Avery Forman
    • Web

    Company databases: which database to choose? | Baker Library

    equity research, company profiles, histories, etc. Bloomberg Availability: In-Library for Authorized Baker Visitors* Strengths/Unique Features: Comprehensive platform used to analyze financial data from... View Details
    • January 2021 (Revised May 2021)
    • Case

    'GEnron'? Markopolos versus General Electric (A)

    By: Jonas Heese and David Lane
    In August 2019, Harry Markopolos—the forensic accountant known for uncovering Bernie Madoff’s Ponzi scheme—alleged that General Electric had committed accounting fraud totaling $38 billion, coining the term “GEnron” for perceived similarities with the 2001 accounting... View Details
    Keywords: Financial Statements; Communication; Energy; Financial Condition; Insurance; Performance; Planning; Business and Shareholder Relations; Risk and Uncertainty; Value; Financial Services Industry; Financial Services Industry; Financial Services Industry
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    • January 1997
    • Background Note

    Assigning Support Department Expenses to Production Cost Centers (B): Flexible Budgets

    By: Robert S. Kaplan
    Describes the use of flexible budgets to assign support/service department costs to production cost centers. View Details
    Keywords: Cost; Financial Strategy; Budgets and Budgeting
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    • 13 May 2002
    • Op-Ed

    A Cure for Enron-Style Audit Failures

    committee be independent and financially literate, and that at least one have accounting or equivalent experience. The audit committee chairman should have this experience and the leadership View Details
    Keywords: by Jay Lorsch; Accounting
    • 22 Jul 2022
    • Blog Post

    Climate Stories Episode #7: Turning Waste Heat to Power

    for the four newly announced projects will be about 48 MW, with each ranging between 11 and 14 MW. An accountant by training, the 35-year old CEO explained: “We see 24/7 carbon-free energy as the next frontier of sustainability. We are... View Details
    • 07 Sep 2020
    • Research & Ideas

    How to Help Small Businesses Survive COVID's Next Phase

    hours reduce electricity bills? Perhaps for the first time, small-business owners accustomed to monthly accounting might need to track day-to-day spending so they can react... View Details
    Keywords: by Danielle Kost; Food & Beverage; Service
    • Web

    How to Communicate your Organizations’ People-Centered Values - Recruiting

    understand the structural and financial commitments your organization is making toward diversity, inclusion, and belonging. “Most people who are deeply passionate about this work and want to make sure the... View Details