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  • All HBS Web  (15,443)
    • People  (13)
    • News  (3,230)
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    • Events  (29)
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  • October 1992 (Revised May 2004)
  • Background Note

Introduction to Owners' Equity

By: William J. Bruns Jr.
An introduction to accounting for owners' equity and leveraged buyouts. Covers classes of shareholders, treasury stock, stock distributions, and dividend accounting. View Details
Keywords: Ownership; Equity; Accounting
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Bruns, William J., Jr. "Introduction to Owners' Equity." Harvard Business School Background Note 193-049, October 1992. (Revised May 2004.)
  • November 2011 (Revised November 2012)
  • Case

L'Occitane en Provence

By: Bo Becker, Daniela Beyersdorfer, Scott Mayfield and Mayuka Yamazaki
Cosmetics company L'Occitane en Provence must decide if it is the right time to go public, and, if so, where to list. The firm could list on Euronext in Paris, close to the firm's headquarters in southern France, on one of the large exchanges in the U.S., or perhaps in... View Details
Keywords: Initial Public Offering; France
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Becker, Bo, Daniela Beyersdorfer, Scott Mayfield, and Mayuka Yamazaki. "L'Occitane en Provence." Harvard Business School Case 212-051, November 2011. (Revised November 2012.)
  • December 2010
  • Supplement

Fortis Industries, Inc. (C)

Describes whether the company adopts the price-flex policy described in the (A) and (B) cases. View Details
Keywords: Price; Decision Making; Steel Industry
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Moriarty, Rowland T., and Gordon Swartz. "Fortis Industries, Inc. (C)." Harvard Business School Supplement 511-081, December 2010.
  • May 1974
  • Article

Fallacy of the Log-Normal Approximation to Optimal Portfolio Decision Making over Many Periods

By: Robert C. Merton and Paul A. Samuelson
Keywords: Investment; Decision Making
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Merton, Robert C., and Paul A. Samuelson. "Fallacy of the Log-Normal Approximation to Optimal Portfolio Decision Making over Many Periods." Journal of Financial Economics 1 (May 1974): 67–94.
  • February 1990
  • Article

The Four Stage Model of Cost Systems Design

By: Robert S. Kaplan
Keywords: Cost; System; Design
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Kaplan, Robert S. "The Four Stage Model of Cost Systems Design." Management Accounting (February 1990).
  • 1985
  • Other Unpublished Work

Corporate Dividend Dynamics at the Firm Level

By: Terry A. Marsh and Robert C. Merton
Keywords: Investment Return
Citation
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Marsh, Terry A., and Robert C. Merton. "Corporate Dividend Dynamics at the Firm Level." MIT Sloan School of Management, April 1985. (Unpubished manuscript.)
  • September 2007
  • Supplement

Wells Fargo Convertible Bonds (CW)

By: Malcolm P. Baker and Elizabeth Kind
Keywords: Bonds; Financial Services Industry
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Baker, Malcolm P., and Elizabeth Kind. "Wells Fargo Convertible Bonds (CW)." Harvard Business School Spreadsheet Supplement 208-704, September 2007.
  • August 2007 (Revised April 2012)
  • Technical Note

Technical Note on Financial Leverage in Real Estate

By: Charles F. Wu and Arthur I Segel
Demonstrates the accelerating impact of leverage on returns under differing scenarios of property performance. The performance scenarios represent two points in time: the inception of the investment and the liquidation. View Details
Keywords: Property; Investment; Real Estate Industry
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Wu, Charles F., and Arthur I Segel. "Technical Note on Financial Leverage in Real Estate." Harvard Business School Technical Note 208-041, August 2007. (Revised April 2012.)
  • November 1992
  • Article

In Defense of Activity-Based Cost Management

By: Robert S. Kaplan
Keywords: Cost Management
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Kaplan, Robert S. "In Defense of Activity-Based Cost Management." Management Accounting (November 1992): 58–63.
  • July 2006
  • Supplement

Citigroup: Euro Zone Bond Trading (C)

By: Lynn S. Paine, Christopher Bruner and Aldo Sesia
Keywords: Bonds; Financial Services Industry; Europe
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Paine, Lynn S., Christopher Bruner, and Aldo Sesia. "Citigroup: Euro Zone Bond Trading (C)." Harvard Business School Supplement 307-006, July 2006.
  • May 2006 (Revised January 2007)
  • Teaching Note

The Barber of Buenos Aires: Argentina's Debt Renegotiation (TN)

By: Noel Maurer and Aldo Musacchio
Keywords: Borrowing and Debt; Argentina
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Maurer, Noel, and Aldo Musacchio. "The Barber of Buenos Aires: Argentina's Debt Renegotiation (TN)." Harvard Business School Teaching Note 706-062, May 2006. (Revised January 2007.)
  • March 2006
  • Teaching Note

Investment Policy at New England Healthcare (TN)

By: Luis M. Viceira
Keywords: Investment Funds; Health Industry
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Viceira, Luis M. "Investment Policy at New England Healthcare (TN)." Harvard Business School Teaching Note 206-112, March 2006.
  • February 2006 (Revised November 2008)
  • Teaching Note

Banco Real: Banking on Sustainability (TN)

By: Rosabeth M. Kanter and Ryan Raffaelli
Keywords: Investment Funds; Banking Industry
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Kanter, Rosabeth M., and Ryan Raffaelli. "Banco Real: Banking on Sustainability (TN)." Harvard Business School Teaching Note 306-067, February 2006. (Revised November 2008.)
  • October 2005 (Revised May 2006)
  • Teaching Note

Yamato Transport: Valuing and Pricing Network Services (TN) (A) and (B)

By: Felix Oberholzer-Gee
Keywords: Valuation; Price
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Oberholzer-Gee, Felix. "Yamato Transport: Valuing and Pricing Network Services (TN) (A) and (B)." Harvard Business School Teaching Note 706-445, October 2005. (Revised May 2006.)
  • January 1989
  • Background Note

Cash Flow Analyzer

By: John E. Bishop
Keywords: Cash Flow
Citation
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Bishop, John E. "Cash Flow Analyzer." Harvard Business School Background Note 189-139, January 1989.
  • August 1988 (Revised December 1989)
  • Case

Golden Gate Bank Pension Fund

By: David E. Bell
Keywords: Investment Funds; Financial Services Industry; Banking Industry
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Bell, David E. "Golden Gate Bank Pension Fund." Harvard Business School Case 189-039, August 1988. (Revised December 1989.)
  • July 1988
  • Exercise

Capital Budgeting Exercises

By: David E. Bell
Keywords: Capital Budgeting
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Bell, David E. "Capital Budgeting Exercises." Harvard Business School Exercise 189-021, July 1988.
  • Article

Market Structure, Oligopoly and the Stability of Market Shares

By: R. E. Caves and M. E. Porter
Keywords: Markets; Price; Economics
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Caves, R. E., and M. E. Porter. "Market Structure, Oligopoly and the Stability of Market Shares." Journal of Industrial Economics 26, no. 4 (June 1978): 289–313.
  • May 1990
  • Supplement

Westinghouse Electric Corp.: Automating the Capital Budgeting Process (B), Video

By: Lynda M. Applegate
Keywords: Capital Budgeting; Manufacturing Industry
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Applegate, Lynda M. "Westinghouse Electric Corp.: Automating the Capital Budgeting Process (B), Video." Harvard Business School Video Supplement 890-521, May 1990.
  • May 1990
  • Article

Chartists, Fundamentalists, and Trading in the Foreign Exchange Market

By: J. Frankel and K. A. Froot
Keywords: Currencies; Exchange Rates; International Macroeconomics; Monetary Policy; Currency Controls; Fixed Exchange Rates; Floating Exchange Rates; Currency Bands; Currency Zones; Currency Areas; Rational Expectations; Asset Pricing
Citation
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Frankel, J., and K. A. Froot. "Chartists, Fundamentalists, and Trading in the Foreign Exchange Market." American Economic Review 80, no. 2 (May 1990): 181–185. (Reprinted in New Developments in Exchange Rate Economics, edited by L. Sarno and M. Taylor. Edward Elgar, 2001; and in Speculation and Financial Markets, edited by M. Taylor and L. Gallagher. Edward Elgar, 2001.)
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