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  • All HBS Web  (164)
    • News  (28)
    • Research  (96)
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  • All HBS Web  (164)
    • News  (28)
    • Research  (96)
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  • September 2011
  • Article

Information Risk and Fair Value: An Examination of Equity Betas

By: Edward J. Riedl and George Serafeim
Using a sample of U.S. financial institutions, we exploit recent mandatory disclosures of financial instruments designated as fair value level 1, 2, and 3 to test whether greater information risk in financial instrument fair values leads to higher cost of capital. We... View Details
Keywords: Forecasting and Prediction; Assets; Cost of Capital; Financial Institutions; Financial Instruments; Corporate Disclosure; Information; Risk and Uncertainty; Value; United States
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Riedl, Edward J., and George Serafeim. "Information Risk and Fair Value: An Examination of Equity Betas." Journal of Accounting Research 49, no. 4 (September 2011): 1083–1122.
  • 30 Jun 2009
  • First Look

First Look: June 30

still the world's currency of choice. The Agglomeration of U.S. Ethnic Inventors Author:William R. Kerr Publication:In Economics of Agglomeration, edited by Edward Glaeser. Chicago, Ill.: University of... View Details
Keywords: Martha Lagace
  • 28 Aug 2012
  • First Look

First Look: August 28

the paper: http://dx.plos.org/10.1371/journal.pone.0042673 Mandatory IFRS Adoption and Financial Statement Comparability Authors: Francois Brochet, Alan Jagolinzer, and Edward J. View Details
Keywords: Sean Silverthorne
  • 10 May 2011
  • First Look

First Look: May 10

Working PapersMandatory IFRS Adoption and Financial Statement Comparability Authors:Francois Brochet, Alan Jagolinzer, and Edward J. Riedl Abstract This study examines the... View Details
Keywords: Sean Silverthorne
  • 12 Sep 2006
  • First Look

First Look: September 12, 2006

Relational Analysis Authors:Julie Battilana and M. Sengul Periodical:In Relational Perspectives in Organization Studies: A Research Companion, edited by Olympia Kyriakidou and Mustafa F. Özbilgin, 197–220. Cheltenham, U.K.: View Details
Keywords: Sean Silverthorne
  • 11 Dec 2007
  • First Look

First Look: December 11, 2007

Publication:Northampton, Mass.: Edward Elgar, Inc., 2007 Abstract This set of insightful papers demonstrates the importance of historical perspectives in the study of entrepreneurship. By exploring the role... View Details
Keywords: Martha Lagace
  • June 2002
  • Article

External Monitoring of Property Appraisal Estimates and Information Asymmetry

By: Karl A Muller III and Edward J. Riedl
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Muller, Karl A., III, and Edward J. Riedl. "External Monitoring of Property Appraisal Estimates and Information Asymmetry." Journal of Accounting Research 40, no. 3 (June 2002): 865–881.
  • May 2013
  • Teaching Note

Coca-Cola: Residual Income Valuation

By: Suraj Srinivasan and Edward J. Riedl
Teaching note for a case of the same title that introduces students to the residual income (also known as the abnormal earnings) valuation model using the firm Coca-Cola. Students are provided with the primary financial statements (through fiscal 2010) and forecast... View Details
Keywords: Valuation; United States
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Srinivasan, Suraj, and Edward J. Riedl. "Coca-Cola: Residual Income Valuation." Harvard Business School Teaching Note 113-065, May 2013.
  • 24 Jan 2012
  • First Look

First Look: Jan. 24

Authors:Mary J. Benner and Mary Tripsas Publication:Strategic Management Journal (forthcoming) Abstract New industries sparked by technological change are characterized by high... View Details
Keywords: Sean Silverthorne
  • 28 Jan 2014
  • First Look

First Look: January 28

predict the future, with the aim of profiting from their forecasts. This book chronicles the lives and careers of the men who defined this first wave of economic fortune tellers, men such as Roger Babson, Irving Fisher, John Moody, C. J.... View Details
Keywords: Sean Silverthorne
  • December 2012
  • Case

Coca-Cola: Residual Income Valuation

By: Suraj Srinivasan, Beiting Cheng and Edward J. Riedl
The case illustrates the use of the residual income (also known as the abnormal earnings) valuation approach. Students are asked to provide a valuation of Coca-Cola Company using the residual income valuation methodology and understand how it maps into the discounted... View Details
Keywords: Business Earnings; Valuation; Financial Statements; Equity; Food and Beverage Industry
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Srinivasan, Suraj, Beiting Cheng, and Edward J. Riedl. "Coca-Cola: Residual Income Valuation." Harvard Business School Case 113-056, December 2012.
  • September 2010 (Revised July 2012)
  • Case

Citigroup 2007: Financial Reporting and Regulatory Capital

By: Suraj Srinivasan, Edward J. Riedl and Sharon Katz
This case introduces 1) financial statements for banks, 2) basic regulatory capital calculations, and 3) actions Citigroup must consider under a scenario of continued losses/fair value declines in 2008 (leading to potential violation of regulatory capital). View Details
Keywords: Fair Value Accounting; Financial Reporting; Financial Statements; Financial Crisis; Capital; Financial Strategy; Governing Rules, Regulations, and Reforms; Banking Industry; United States
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Srinivasan, Suraj, Edward J. Riedl, and Sharon Katz. "Citigroup 2007: Financial Reporting and Regulatory Capital." Harvard Business School Case 111-041, September 2010. (Revised July 2012.)
  • 08 Jun 2010
  • First Look

First Look: June 8

Epstein, and Kristi Yuthas Publication:In Scaling Social Impact: New Thinking, edited by Paul Bloom and Edward Skloot. Palgrave Macmillan, forthcoming An abstract is unavailable at this time. Order this... View Details
Keywords: Martha Lagace
  • Article

Megastudies Improve the Impact of Applied Behavioural Science

By: Katherine L. Milkman, Dena Gromet, Hung Ho, Joseph S. Kay, Timothy W. Lee, Pepi Pandiloski, Yeji Park, Aneesh Rai, Max Bazerman, John Beshears, Lauri Bonacorsi, Colin Camerer, Edward Chang, Gretchen Chapman, Robert Cialdini, Hengchen Dai, Lauren Eskreis-Winkler, Ayelet Fishbach, James J. Gross, Samantha Horn, Alexa Hubbard, Steven J. Jones, Dean Karlan, Tim Kautz, Erika Kirgios, Joowon Klusowski, Ariella Kristal, Rahul Ladhania, Jens Ludwig, George Loewenstein, Barbara Mellers, Sendhil Mullainathan, Silvia Saccardo, Jann Spiess, Gaurav Suri, Joachim H. Talloen, Jamie Taxer, Yaacov Trope, Lyle Ungar, Kevin G. Volpp, Ashley V. Whillans, Jonathan Zinman and Angela L. Duckworth
Policy-makers are increasingly turning to behavioural science for insights about how to improve citizens’ decisions and outcomes. Typically, different scientists test different intervention ideas in different samples using different outcomes over different time... View Details
Keywords: Policy Making; Behavioral Science; Behavior; Change; Decision Making; Policy
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Milkman, Katherine L., Dena Gromet, Hung Ho, Joseph S. Kay, Timothy W. Lee, Pepi Pandiloski, Yeji Park, Aneesh Rai, Max Bazerman, John Beshears, Lauri Bonacorsi, Colin Camerer, Edward Chang, Gretchen Chapman, Robert Cialdini, Hengchen Dai, Lauren Eskreis-Winkler, Ayelet Fishbach, James J. Gross, Samantha Horn, Alexa Hubbard, Steven J. Jones, Dean Karlan, Tim Kautz, Erika Kirgios, Joowon Klusowski, Ariella Kristal, Rahul Ladhania, Jens Ludwig, George Loewenstein, Barbara Mellers, Sendhil Mullainathan, Silvia Saccardo, Jann Spiess, Gaurav Suri, Joachim H. Talloen, Jamie Taxer, Yaacov Trope, Lyle Ungar, Kevin G. Volpp, Ashley V. Whillans, Jonathan Zinman, and Angela L. Duckworth. "Megastudies Improve the Impact of Applied Behavioural Science." Nature 600, no. 7889 (December 16, 2021): 478–483.
  • 04 Sep 2018
  • First Look

New Research and Ideas, September 4, 2018

W. Feeley Abstract—Patients and providers are frustrated with seemingly endless data entry. We used our patients’ vested interest in their own health care by actively engaging them in the entry of their own medical information into the... View Details
Keywords: Dina Gerdeman
  • 09 Feb 2016
  • First Look

February 9, 2016

https://www.hbs.edu/faculty/Pages/item.aspx?num=50562 forthcoming Strategic Management Journal Entrepreneurial Beacons: The Yale Endowment, Run-ups, and the Growth of Venture Capital By: Bermiss, Y. Sekou, Benjamin J. Hallen, Rory... View Details
Keywords: Sean Silverthorne
  • 2008
  • Working Paper

Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry

By: Karl A Muller III, Edward J. Riedl and Thorsten Sellhorn
We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor... View Details
Keywords: Fair Value Accounting; Financial Reporting; International Accounting; Corporate Disclosure; Standards; Real Estate Industry; European Union
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Muller, Karl A., III, Edward J. Riedl, and Thorsten Sellhorn. "Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry." Harvard Business School Working Paper, No. 09-033, September 2008.
  • 17 Jul 2012
  • First Look

First Look: July 17

identified and classified in terms of specifying, allocating, and utilizing capacity. The first two categories reflect challenges faced by infrastructure providers; the last category, challenges faced by... View Details
Keywords: Sean Silverthorne
  • 2008
  • Working Paper

Market Reaction to the Adoption of IFRS in Europe

By: Christopher S. Armstrong, Mary E. Barth, Alan D. Jagolinzer and Edward J. Riedl
This study examines the European stock market reaction to sixteen events associated with the adoption of International Financial Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone towards financial reporting convergence yet... View Details
Keywords: Financial Reporting; International Accounting; Financial Markets; Code Law; Standards; Adoption; Europe
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Armstrong, Christopher S., Mary E. Barth, Alan D. Jagolinzer, and Edward J. Riedl. "Market Reaction to the Adoption of IFRS in Europe." Harvard Business School Working Paper, No. 09-032, September 2008.
  • 15 Mar 2011
  • First Look

First Look: March 15

of several recent cases of Hollywood studios suing Bollywood producers for plagiarism? Purchase this case:http://cb.hbsp.harvard.edu/cb/product/711017-PDF-ENG Purchase this supplement (B):http://cb.hbsp.harvard.edu/cb/product/711018-PDF-ENG Restaurant Valuation:... View Details
Keywords: Sean Silverthorne
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