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- All HBS Web
(2,296)
- People (1)
- News (383)
- Research (1,720)
- Events (7)
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- Faculty Publications (701)
- Web
HBS - Financials | From the Chief Financial Officer
organization, one that applies the skills, tools, and frameworks taught across the School’s programs. Transparency is a cornerstone of this goal. Toward this end, I invite you to review our financial results... View Details
- 2014
- Working Paper
Corporate Financial Policies in Misvalued Credit Markets
By: Jarrad Harford, Marc Martos-Vila and Matthew Rhodes-Kropf
We theoretically and empirically investigate the repercussions of credit market misvaluation for a firm's borrowing and investment decisions. Using an ex-post measure of the accuracy of credit ratings to capture debt market misvaluation, we find evidence that firms... View Details
Harford, Jarrad, Marc Martos-Vila, and Matthew Rhodes-Kropf. "Corporate Financial Policies in Misvalued Credit Markets." Harvard Business School Working Paper, No. 14-097, April 2014.
- July 2014
- Article
Smart Money? The Effect of Education on Financial Outcomes
By: Shawn A. Cole, Anna Paulson and Gauri Kartini Shastry
Household financial decisions are important for household welfare, economic growth and financial stability. Yet, our understanding of the determinants of financial decision-making is limited. Exploiting exogenous variation in state compulsory schooling laws in both... View Details
Cole, Shawn A., Anna Paulson, and Gauri Kartini Shastry. "Smart Money? The Effect of Education on Financial Outcomes." Review of Financial Studies 27, no. 7 (July 2014): 2022–2051.
- Winter 2013
- Article
Mandatory IFRS Adoption and Financial Statement Comparability
By: Francois Brochet, Alan Jagolinzer and Edward J. Riedl
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al., 2008),... View Details
Keywords: IFRS; Comparability; Private Information; Insider Trading; Ethics; Standards; Financial Statements
Brochet, Francois, Alan Jagolinzer, and Edward J. Riedl. "Mandatory IFRS Adoption and Financial Statement Comparability." Contemporary Accounting Research 30, no. 4 (Winter 2013): 1373–1400.
- Web
2018 Financial Risk and Regulation Survey - Behavioral Finance & Financial Stability
This is the solution that was implemented as part of the Dodd-Frank Act. Figure 12: What is the Best Way to Solve too Big to Fail? 4. Conclusion and Looking Forward The results of the 2018 Financial Risk and... View Details
- July 2001 (Revised October 2001)
- Case
Policy Management Systems Corp.: The Financial Reporting Crisis
Tim Williams, the new CFO of a publicly-traded enterprise software company, attempts to rebuild his company's reputation for reliable financial reporting following a highly visible financial reporting crisis. The crisis begins with an earnings shortfall warning, which... View Details
Keywords: Accrual Accounting; Revenue Recognition; Capital Markets; Policy; Corporate Governance; Accounting Audits; Technology Industry
Hutton, Amy P. "Policy Management Systems Corp.: The Financial Reporting Crisis." Harvard Business School Case 102-013, July 2001. (Revised October 2001.)
- 2011
- Working Paper
Top Executive Background and Financial Reporting Choice
By: Francois Brochet and Kyle Travis Welch
We study the role of executive functional background in explaining management discretion in financial reporting. Taking goodwill impairment as our reporting setting, we focus on top executives (CEOs and CFOs) whose employment history includes experience in investment... View Details
Keywords: Financial Reporting; Goodwill Accounting; Experience and Expertise; Decision Choices and Conditions; Managerial Roles; Agency Theory
Brochet, Francois, and Kyle Travis Welch. "Top Executive Background and Financial Reporting Choice." Harvard Business School Working Paper, No. 11-088, February 2011. (Revised November 2011.)
- 29 Sep 2008
- Research & Ideas
Financial Crisis Caution Urged by Faculty Panel
result of deregulation, the derivatives market and the market for mortgage-related securities had exploded in both size and complexity. By the end of the decade, there were as an intentional result of... View Details
- September 2022
- Case
BancoSol: Financial Inclusion in the Perfect Storm
By: Michael Chu and Carla Larangeira
In the pandemic, financial inclusion icon BancoSol faces a government-mandated year-long deferral of all loan payments, followed by the sudden Covid death of its CEO. In a Bolivia mired in political turmoil following a failed presidential election, with clients not... View Details
Keywords: Decision Making; Crisis Management; Management Succession; Business Strategy; Innovation Leadership; Risk and Uncertainty; Financing and Loans; Restructuring; Financial Services Industry; Latin America; Bolivia
Chu, Michael, and Carla Larangeira. "BancoSol: Financial Inclusion in the Perfect Storm." Harvard Business School Case 323-023, September 2022.
- 01 Sep 2016
- Video
Behind the Apple Tax Situation, an Unprecedented Financial Policy
- 23 Apr 2014
- Working Paper Summaries
Corporate Financial Policies in Misvalued Credit Markets
- 2021
- Working Paper
Dirty Money: How Banks Influence Financial Crime
By: Joseph Pacelli, Janet Gao, Jan Schneemeier and Yufeng Wu
On September 21st, 2020, a consortium of international journalists leaked nearly 2,500 suspicious activity reports (SAR) obtained from the U.S. Financial Crimes Enforcement Network, exposing nearly $2 trillion of money laundering activity. The event raises important... View Details
Pacelli, Joseph, Janet Gao, Jan Schneemeier, and Yufeng Wu. "Dirty Money: How Banks Influence Financial Crime." Working Paper, July 2021.
- 2008
- Working Paper
Liquidity Needs in Economies with Interconnected Financial Obligations
By: Julio J. Rotemberg
A model is developed where firms in a financial system have to settle their debts to each other by using a liquid asset. The question that is studied is how many firms must obtain how much of this asset from outside the financial system to make sure that all debts... View Details
Rotemberg, Julio J. "Liquidity Needs in Economies with Interconnected Financial Obligations." NBER Working Paper Series, No. 14222, August 2008.
- June 2010 (Revised September 2011)
- Case
The Southeast Bank of Texas in the Financial Crisis
By: Robert C. Pozen and Benjamin Greff Schneider
The Southeast Bank of Texas, like most other financial institutions in the U.S., has fallen on hard times during the financial crisis of the past year. Now, in March 2009, the bank is faced with several choices as a result of the new reforms spawned from the financial... View Details
Keywords: Decision Choices and Conditions; Financial Crisis; Capital; Financial Liquidity; Governing Rules, Regulations, and Reforms; Policy; Banking Industry; Texas
Pozen, Robert C., and Benjamin Greff Schneider. "The Southeast Bank of Texas in the Financial Crisis." Harvard Business School Case 310-141, June 2010. (Revised September 2011.)
- Fast Answer
Public companies: comparative financial ratios
Where do I find comparative financial ratios of public companies in an industry? In Capital IQ: For broad industry sectors (energy, materials, consumer discretionary, consumer stables, healthcare, financial, information technology,... View Details
- 12 Aug 2020
- Research & Ideas
Why Investors Often Lose When They Sue Their Financial Adviser
assistant professor of finance at Harvard Business School. When they do find out, they often want to sue, but they can’t. Financial services companies require customers to waive their right to litigate and instead resolve their disputes... View Details
- April 2024
- Article
Model-based Financial Regulations Impair the Transition to Net-zero Carbon Emissions
By: Matteo Gasparini, Matthew C. Ives, Ben Carr, Sophie Fry and Eric Beinhocker
Investments via the financial system are essential for fostering the green transition. However, the role of existing financial regulations in influencing investment decisions is understudied. Here we analyse data from the European Banking Authority to show that... View Details
Gasparini, Matteo, Matthew C. Ives, Ben Carr, Sophie Fry, and Eric Beinhocker. "Model-based Financial Regulations Impair the Transition to Net-zero Carbon Emissions." Nature Climate Change 14, no. 5 (April 2024): 434–435.
- February 2008 (Revised February 2008)
- Supplement
Lincoln Financial Group (B): Making LFD a Reality
LFG reorganizes its business in order to improve customer intimacy. However, to implement the strategy, they need to effect significant changes in the skills of their salespeople. This case series straddles human resource management, corporate strategy, and sales... View Details
Keywords: Organizational Change and Adaptation; Customer Focus and Relationships; Financial Services Industry
Godes, David B., and David Lane. "Lincoln Financial Group (B): Making LFD a Reality." Harvard Business School Supplement 508-029, February 2008. (Revised February 2008.)
- 01 Dec 2003
- News
HBS Releases 2003 Financial Report
achieving our strategic objectives for the year,” said Richard P. Melnick (MBA 1992), the School’s chief financial officer. The Harvard Business School 2003 Financial Report, scheduled for release this... View Details
- May 2024
- Article
Financial Innovation in the 21st Century: Evidence from U.S. Patents
By: Josh Lerner, Amit Seru, Nick Short and Yuan Sun
We develop a unique dataset of 24 thousand U.S. finance patents granted over the last two decades to explore the evolution and production of financial innovation. We use machine learning to identify the financial patents and extensively audit the results to ensure... View Details
Keywords: Banking; Investment Banks; Information Technology; Regulation; Patents; Innovation and Invention; Trends
Lerner, Josh, Amit Seru, Nick Short, and Yuan Sun. "Financial Innovation in the 21st Century: Evidence from U.S. Patents." Journal of Political Economy 132, no. 5 (May 2024): 1391–1449.