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  • All HBS Web  (2,843)
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  • All HBS Web  (2,843)
    • People  (5)
    • News  (489)
    • Research  (1,876)
    • Events  (2)
    • Multimedia  (19)
  • Faculty Publications  (1,059)
← Page 3 of 2,843 Results →
  • June 2018
  • Background Note

Introduction to Life Settlements

By: Alexander Braun, Lauren H. Cohen, Christopher J. Malloy and Jiahua Xu
Life insurance is an asset owned by the majority of American adults (61%). Note that this 61% penetration rate is essentially at parity with home ownership (64%) and higher than that of 401(k) retirement account ownership (53%). Life settlements, or life insurance... View Details
Keywords: Insurance; Assets; Value; Markets; Investment Return
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Braun, Alexander, Lauren H. Cohen, Christopher J. Malloy, and Jiahua Xu. "Introduction to Life Settlements." Harvard Business School Background Note 218-127, June 2018.
  • November 2009
  • Article

Is it Fair to Blame Fair Value Accounting for the Financial Crisis?

By: Robert C. Pozen
When the credit markets seized up in 2008, many heaped blame on "mark to market" accounting rules, which require banks to write down their troubled assets to the prices they'd fetch if sold on the open market - at the time, next to nothing. Recording those assets below... View Details
Keywords: Cost Accounting; Fair Value Accounting; Financial Crisis; Assets; Governing Rules, Regulations, and Reforms; Crisis Management; Standards; Banking Industry
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Pozen, Robert C. "Is it Fair to Blame Fair Value Accounting for the Financial Crisis?" Harvard Business Review 87, no. 11 (November 2009).
  • Web

Financial Accounting Online Course | HBS Online

This course is part of the Finance & Accounting track. Introduction to Financial Accounting ENROLL NOW No... View Details
  • February 1997 (Revised July 2001)
  • Background Note

Introduction to Activity-Based Costing

By: Robert S. Kaplan
Introduces the fundamental notions of activity-based costing (ABC). Motivates ABC by means of a simple example, a single and a diversified pen factory. Proceeds to show how ABC assigns costs more accurately to products and customers by: 1) identifying the activities... View Details
Keywords: Activity Based Costing and Management
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Kaplan, Robert S. "Introduction to Activity-Based Costing." Harvard Business School Background Note 197-076, February 1997. (Revised July 2001.)
  • August 1977 (Revised February 1981)
  • Background Note

Introduction to Balance of Payments Analysis

By: Bruce R. Scott
Minimal background to permit interpretation of positive or negative balances in the key summary accounts of a balance of payments statement; also to permit relating these balances and relevant supporting detail to a possible national development strategy. Designed for... View Details
Keywords: Accounting; Development Economics; Planning; Accounting Industry; Canada
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Scott, Bruce R. "Introduction to Balance of Payments Analysis." Harvard Business School Background Note 378-043, August 1977. (Revised February 1981.)
  • January 2022
  • Technical Note

Introduction to Capital Structure Analytics

By: Samuel Antill and Ted Berk
This technical note provides an overview of key analytical approaches that are useful in assessing the appropriateness of a firm’s capital structure and funding plan. This note introduces basic quantitative tools and metrics that are commonly used as inputs to this... View Details
Keywords: Budgets and Budgeting; Business Plan; Forecasting and Prediction; Borrowing and Debt; Corporate Finance; Capital Structure; Cash Flow; Financial Liquidity; Financial Management; Financing and Loans
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Antill, Samuel, and Ted Berk. "Introduction to Capital Structure Analytics." Harvard Business School Technical Note 222-061, January 2022.
  • March 2016
  • Teaching Note

MasterCard: Driving Financial Inclusion

By: Sunil Gupta
Since joining MasterCard (MC) in 2010, CEO Ajay Banga had made advancing financial inclusion (FI)—bringing formal financial services to marginalized populations—an important goal for the company. In 2014, MC had entered a number of partnerships with governments and... View Details
Keywords: Financial Inclusion; Banking; Equality and Inequality; Credit Cards; Developing Countries and Economies; Banking Industry; South Africa; Nigeria
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Gupta, Sunil. "MasterCard: Driving Financial Inclusion." Harvard Business School Teaching Note 516-068, March 2016.
  • June 2023
  • Case

Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs

By: Jonas Heese, Jung Koo Kang and James Weber
The case examines the accounting for loan losses at a large bank, how a bank sets its Allowance for Loan and Lease Losses (ALLL) on its financial statements. ALLL, and the rules that set them, determine when banks would and would not extend loans, which significantly... View Details
Keywords: Accounting Standards; Accrual Accounting; Financial Statements; Financial Reporting; Banks and Banking; Financing and Loans; Banking Industry; United States
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Heese, Jonas, Jung Koo Kang, and James Weber. "Accounting for Loan Losses at JPMorgan Chase: Predicting Credit Costs." Harvard Business School Case 123-042, June 2023.
  • February 2014
  • Article

Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation

By: Francois Brochet and Suraj Srinivasan
We examine which independent directors are held accountable when investors sue firms for financial- and disclosure-related fraud. Investors can name independent directors as defendants in lawsuits, and they can vote against their re-election to express displeasure over... View Details
Keywords: Independent Directors; Litigation Risk; Class Action Lawsuits; Director Accountability; Reputation; Boards Of Directors; Corporate Governance; Debt Securities; Corporate Accountability; Lawsuits and Litigation
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Brochet, Francois, and Suraj Srinivasan. "Accountability of Independent Directors—Evidence from Firms Subject to Securities Litigation." Journal of Financial Economics 111, no. 2 (February 2014): 430–449.
  • August 2016 (Revised January 2017)
  • Case

Accounting for the iPhone Upgrade Program (A)

By: Jonas Heese, Krishna G. Palepu, H. David Sherman and Monica Baraldi
On September 9, 2015, Apple Inc. announced the “iPhone Upgrade Program,” a new way to purchase iPhone models 6s and 6s Plus in Apple’s retail stores throughout the U.S. Next to the strategic implications of the Upgrade Program, financial analysts tried to understand... View Details
Keywords: Accounting; Apple Inc.; iPhone 6s; International Accounting; Electronics Industry; California; United States
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Heese, Jonas, Krishna G. Palepu, H. David Sherman, and Monica Baraldi. "Accounting for the iPhone Upgrade Program (A)." Harvard Business School Case 117-020, August 2016. (Revised January 2017.)
  • 2019
  • White Paper

Impact-Weighted Financial Accounts: The Missing Piece for an Impact Economy

By: George Serafeim, T. Robert Zochowski and Jennifer Downing
Reimagining capitalism is an imperative. We need to create a more inclusive and sustainable form of capitalism that works for every person and the planet. Massive environmental damage, growing income and wealth disparity, stress, and depression within developed... View Details
Keywords: Impact-Weighted Accounts; IWAI; Background; Economic Systems; Economy; Corporate Social Responsibility and Impact; Measurement and Metrics; Financial Statements
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Serafeim, George, T. Robert Zochowski, and Jennifer Downing. "Impact-Weighted Financial Accounts: The Missing Piece for an Impact Economy." White Paper, Harvard Business School, Boston, MA, September 2019.
  • July 2012
  • Case

New Century Financial Corporation (Abridged)

By: Krishna G. Palepu, Suraj Srinivasan and Ian Cornell
After years of rapid growth and stock price appreciation, New Century Financial Corporation, one of the largest subprime loan originators in the U.S., reported accounting problems in early 2007. The resulting liquidity crisis forced the company to file for Chapter 11... View Details
Keywords: Audit Committees; Financial Management; Control Systems; Securities; Loan Evaluation; Accounting; Value; Financial Services Industry; United States
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Palepu, Krishna G., Suraj Srinivasan, and Ian Cornell. "New Century Financial Corporation (Abridged)." Harvard Business School Case 113-002, July 2012.
  • 16 Feb 2022
  • News

Holding Business to Account

financial return and social change on behalf her clients. Following Walden’s acquisition, she founded Boston Common Asset Management, in 2003. By the fall of 2020, Boston Common had $3 billion under management and a mission View Details
  • 29 Jan 2021
  • News

Holding Business to Account

Boston to meet with me,” she recalls with some amazement. “And I suddenly realized the power, the reach we had as shareholders.” Aiyer demonstrated to Albertsons that unfair employment practices were a View Details
  • September 1992 (Revised September 2004)
  • Background Note

Accounting for Current Assets

By: William J. Bruns Jr.
An introduction to accounting for current assets: receivables, inventories, and other current assets. Included are discussions of FIFO, LIFO, average cost, and explanation of accounting for manufactured inventories. To be assigned with cases on inventory valuation as... View Details
Keywords: Accounting; Assets
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Bruns, William J., Jr. "Accounting for Current Assets." Harvard Business School Background Note 193-048, September 1992. (Revised September 2004.)
  • September 2020
  • Case

An Introduction to Money Laundering: 'The Hunter'

By: Eugene Soltes, Guilhem Ros and Grace Liu
Money laundering schemes disguise the criminal origins of an estimated 2% to 5% of the world’s gross domestic product. Money laundering not only enables criminals to escape detection, but may also be used to finance further criminal operations including terrorism. This... View Details
Keywords: Crime and Corruption; Accounting Audits; Financial Reporting; Financial Institutions; Banks and Banking; Cross-Cultural and Cross-Border Issues; Governance Controls; International Relations; National Security; Ethics; Accounting Industry; Accounting Industry; United States; Europe
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Soltes, Eugene, Guilhem Ros, and Grace Liu. "An Introduction to Money Laundering: 'The Hunter'." Harvard Business School Case 121-011, September 2020.
  • February 2005 (Revised December 2012)
  • Background Note

Assessing Accounting Risk

By: David F. Hawkins
Describes a framework that financial analysts can use to assess the likelihood of accounting misstatements in financial statements. View Details
Keywords: Risk Management; Framework; Financial Statements
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Hawkins, David F. "Assessing Accounting Risk." Harvard Business School Background Note 105-054, February 2005. (Revised December 2012.)
  • October 1989
  • Background Note

Managing Major Accounts

By: Frank V. Cespedes
Written as an introduction to a module in the second-year MBA course, Marketing Implementation. Discusses issues encountered in the selling and management of major accounts. The topics covered include: 1) reasons for the increasing importance of major account... View Details
Keywords: Accounting Audits; Marketing; Marketing Strategy; Consumer Behavior; Market Participation; Relationships; Salesforce Management
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Cespedes, Frank V. "Managing Major Accounts." Harvard Business School Background Note 590-046, October 1989.
  • April 2025
  • Case

Thrivent: From Insurance Agents to Financial Advisors

By: Hubert Joly, Leonard A. Schlesinger and Tom Quinn
Thrivent, a midwestern financial services company with a centuries-long history rooted in Lutheranism, had reached $10 billion in revenue mostly by selling life insurance. In the 2020s, however, CEO Terry Rasmussen began a transformation process centered around the... View Details
Keywords: Change Management; Transformation; Talent and Talent Management; Customer Focus and Relationships; Customer Value and Value Chain; Forecasting and Prediction; Employee Relationship Management; Retention; Selection and Staffing; Job Design and Levels; Human Capital; Leading Change; Mission and Purpose; Organizational Change and Adaptation; Organizational Culture; Financial Services Industry; Financial Services Industry; United States; Minneapolis
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Joly, Hubert, Leonard A. Schlesinger, and Tom Quinn. "Thrivent: From Insurance Agents to Financial Advisors." Harvard Business School Case 325-047, April 2025.
  • December 1999 (Revised November 2010)
  • Background Note

Inflation Accounting and Analysis

By: David F. Hawkins
Describes alternative approaches to accounting for business activities during periods of inflation. Presents hints and techniques for analyzing financial statements during inflationary periods. A rewritten version of an earlier note. View Details
Keywords: Cost Accounting; Financial Statements; Inflation and Deflation
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Hawkins, David F. "Inflation Accounting and Analysis." Harvard Business School Background Note 100-063, December 1999. (Revised November 2010.)
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