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- All HBS Web
(1,997)
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- Research (1,253)
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- 07 Apr 2009
- First Look
First Look: April 7, 2009
Effects of Using Unverifiable Estimates in Financial Reporting Authors:Karthik Ramanna and Ross L. Watts Abstract SFAS 142 requires managers to estimate reporting unit values to determine goodwill write-offs. Those estimates often use unverifiable discounted future... View Details
Keywords: Martha Lagace
- 27 Apr 2021
- Research & Ideas
New Research: Surviving Bankruptcy, Useful Economics, and Retirement
Cash Out Josh Lerner and James Mason “In November 2020, the co-founders of DigiPlex study the future growth trajectory of their Nordic data center venture. A critical question was on the agenda: was now finally the right time to sell... View Details
- 10 Jun 2008
- First Look
First Look: June 10, 2008
managers will use the discretion given by such estimates to convey private information on future cash flows, while agency theory predicts managers will use the discretion opportunistically. We test these alternative hypotheses using a... View Details
Keywords: Martha Lagace
- 06 Dec 2016
- First Look
December 6, 2016
the firm operates above this threshold, managing earnings smoothes revenue and cash flow with few long-term consequences. Below it, managing earnings can tip the firm into a vicious cycle of accelerating decline. Our results have... View Details
Keywords: Sean Silverthorne
- 28 May 2013
- First Look
First Look: May 28
true economic performance. In particular, students learn accounting concepts related to securitization, gain on sale accounting, valuation of available for sale securities, and analyzing the statement of cash flows. The case also allows... View Details
Keywords: Sean Silverthorne
- 29 Apr 2019
- Research & Ideas
Is the Digital Age Making Us Petty?
increase understanding of the distinct role pettiness plays in exchange dynamics, especially as apps like Venmo and Cash App make it easier than ever to exchange exact amounts. “Venmo clearly allows everyone to accurately exchange money... View Details
Keywords: by Kristen Senz
- 02 Oct 2018
- First Look
New Research and Ideas, October 2, 2018
Our logistic regression models indicate that (1) realized post-purchase price drops lead to a higher probability of return, and (2) anticipated price drops after purchase lead to a higher probability of using cash on delivery, a payment... View Details
Keywords: Dina Gerdeman
- 29 Jan 2008
- First Look
First Look: January 29, 2008
suggest they are). What's stifling innovation? There are plenty of usual suspects, but the authors finger three financial tools as key accomplices. Discounted cash flow and net present value, as commonly used, underestimate the real... View Details
Keywords: Martha Lagace
- 26 Jan 2010
- First Look
First Look: Jan. 26
across disasters, rather than focusing on one disaster at a time, insurance-based policy reform may remain exceedingly difficult to achieve. Cases & Course MaterialsBlue Ocean or Stormy Waters? Buying Nix Check Cashing Peter Tufano... View Details
Keywords: Martha Lagace
- 17 Feb 2009
- Research & Ideas
What’s Good about Quiet Rule-Breaking
his manager's approval—from the cash register. That practice is a gray zone, but would hardly qualify as a moral one. By contrast, the same employee setting aside a clothing item in a storage room to later purchase for himself when the... View Details
Keywords: by Martha Lagace
- 10 Aug 2010
- First Look
First Look: August 10
In the midst of this crisis, VHSS, the German Shipbroker's Association, introduced a proposal to value ships using discounted cash flow analysis (to determine a long-term asset value, LTAV) rather than market prices from comparable... View Details
Keywords: Martha Lagace
- 04 Jun 2001
- Research & Ideas
RealNetworks, CNET, and Judo Strategy
short time ago is that there is now no room for error. You need real businesses, real revenue, real profits, and real cash flows." Yoffie asked the panelists to consider three questions: Since click-through rates on Internet ads have... View Details
Keywords: by Jim Aisner
- 11 Oct 2022
- Research & Ideas
Shrinking the Racial Wealth Gap, One Mortgage at a Time
borrowers are defaulting less.” Before recent interest rate hikes, American homeowners had been reaping the benefits of record home prices, cashing out amid a buying frenzy. However, data from the National Association of Realtors showed... View Details
- 14 Jul 2009
- First Look
First Look: July 14
based in part on the likelihood of obtaining patents and in part on the projected cash flows of the business under various scenarios. This case examines issues of intellectual property in science, international differences in patent law,... View Details
Keywords: Martha Lagace
- 06 Mar 2006
- Research & Ideas
Winners and Losers at the Olympics
at 500 meters and silver at 1000, he showed his generosity and concern for those less fortunate by contributing his cash rewards from the U.S. Olympic Committee to a global charity that benefits children. Later this month, his picture... View Details
- 19 Apr 2016
- First Look
April 19, 2016
explicit limit on carbon emissions from oil sands and a price on carbon. Suncor, which produces more than 400,000 barrels per day of bitumen and synthetic oil must reduce its emissions at the same time that crude oil prices have been dropping. Reduction of View Details
Keywords: Sean Silverthorne
- 20 Jun 2012
- Lessons from the Classroom
Teaching Leadership: What We Know
legacies or cash in on their success. If we continue to allow leadership education to be framed, defined and sustained by such an ad-hoc approach, we open ourselves to an entire range of potentially grave risks: Will students continue to... View Details
- 23 Dec 2014
- First Look
First Look: December 23
answer might have appeared just too obvious: payouts are funded with free cash flow-at least over long enough time periods. In stark contrast to this commonly held view, we find that firms rely on the capital markets to finance a third of... View Details
Keywords: Carmen Nobel
- 03 Jun 2015
- What Do You Think?
Is the Time Right for Self-Management?
with some coaching, were given responsibility for hiring, training, and disciplining each other as well as such things as scheduling and cash management. The results were remarkable. Teams of associates worked out new methods. For... View Details
- 10 Jan 2011
- Research & Ideas
Is Groupon Good for Retailers?
discount vouchers. Once customers prepay, they often enjoy consumer protections with regard to gift certificates-including special rules as to expiration and partial refunds. Here in Massachusetts, a gift certificate that is 90 percent used may be redeemed in View Details