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  • June 2020 (Revised October 2020)
  • Case

Muddy Waters vs. eHealth: The Debate of a 'Lifetime'

By: Jonas Heese and Cristo Liautaud
In May 2020, an analyst was assessing eHealth’s performance. eHealth was an online / tele-sales broker of health insurance products. The stock had recently hit all-time highs, closing at a peak of $146 on March 4, 2020. But now, May 4, 2020, eHealth traded at $103. The... View Details
Keywords: Revenue Recognition; Health; Insurance; Online Technology; Insurance Industry
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  • October 2019
  • Case

Impax Laboratories: Executing Accretive Acquisitions (A)

By: Benjamin C. Esty and Daniel Fisher
Impax Laboratories was a technology-based pharmaceutical company that used a “dual platform” strategy to sell both generic and branded treatments. While Impax had grown organically for most of its history, it was beginning to use major acquisitions for growth. In the... View Details
Keywords: Financial Reporting; Financial Statements; Mergers and Acquisitions; Capital Structure; Competition; Competitive Advantage; Corporate Strategy; Pharmaceutical Industry; United States
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  • October 2019
  • Supplement

Impax Laboratories: Executing Accretive Transactions (A)

By: Benjamin C. Esty and Daniel Fisher
Impax Laboratories was a technology-based pharmaceutical company that used a “dual platform” strategy to sell both generic and branded treatments. While Impax had grown organically for most of its history, it was beginning to use major acquisitions for growth. In the... View Details
Keywords: Financial Reporting; Financial Statements; Mergers and Acquisitions; Capital Structure; Financial Strategy; Competition; Competitive Advantage; Corporate Strategy; Pharmaceutical Industry; United States
Related
  • 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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  • 02 Sep 2014
  • First Look

First Look: September 2

to engage in deception. Drawing on literatures in social psychology and workplace self-esteem, we theorize that negative comparisons with peers could cause either junior or senior employees to seek to improve reported relative performance... View Details
Keywords: Sean Silverthorne

    Robert C. Merton

    Robert C. Merton is the School of Management Distinguished Professor of Finance at the MIT Sloan School of Management.

    Merton is University Professor Emeritus at Harvard University and was the George Fisher Baker Professor of... View Details

    Keywords: banking; brokerage; financial services; insurance industry; investment banking industry; retail financial services
    • 19 Jan 2011
    • First Look

    First Look: Jan. 18

    leaders, the authors found that introverts can be better in unpredictable, changing environments where workers are proactive about sharing their ideas. Read the article: http://hbr.org/2010/12/the-hidden-advantages-of-quiet-bosses/ar/1 What Factors Drive View Details
    Keywords: Sean Silverthorne
    • 06 Mar 2012
    • First Look

    First Look: March 6

    establishments outperform those owned by public firms. We highlight implications for institutional theory, managers, and policymakers. Download the paper: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1879248 The Stock Selection and Performance of Buy-Side View Details
    Keywords: Sean Silverthorne
    • 25 Feb 2014
    • First Look

    First Look: February 25

    short-termism is associated with various proxies for earnings management, suggesting that our proxy partially captures opportunistic behavior. We also show that firms focusing more on the short-term have a more short-term oriented investor base and fewer View Details
    Keywords: Sean Silverthorne
    • 23 Apr 2024
    • In Practice

    Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now

    With each month clocking record-breaking temperatures across the planet, this Earth Day reflected the renewed urgency of regulators and businesses to find climate-change solutions. The US Securities and Exchange Commission recently adopted new rules that will mandate... View Details
    Keywords: by Rachel Layne
    • 24 Jan 2005
    • Research & Ideas

    Rethinking Activity-Based Costing

    the company to incorporate estimates of the practical capacities of its resources, allowing the ABC cost drivers to provide more accurate signals about the cost and the underlying efficiency of its processes. Analyzing and reporting... View Details
    Keywords: by Robert S. Kaplan & Steven R. Anderson
    • 07 Jul 2008
    • Research & Ideas

    Innovation Corrupted: How Managers Can Avoid Another Enron

    the rewards were great. This initial success prompted Enron to extrapolate its business model to other markets. In 1994, Enron officials started trading wholesale electricity after Congress deregulated the industry; Enron analysts... View Details
    Keywords: by Martha Lagace; Energy; Utilities
    • 26 Jan 2016
    • First Look

    January 26, 2016

    non-English-speaking country and has more English-speaking analysts participating in the call. Our results highlight that when disclosure takes the form of verbal communication, language barriers between speaker and listener affect the... View Details
    Keywords: Sean Silverthorne
    • 27 Apr 2016
    • Research & Ideas

    How the FBI Reinvented Itself After 9/11

    the Directorate of Intelligence, which established a Field Intelligence Group (FIG) and new security analysts at each of the FBI’s field offices. That didn’t sit well with some old-guard law enforcers, who didn’t take kindly to sharing... View Details
    Keywords: by Carmen Nobel
    • 01 Oct 2001
    • Research & Ideas

    How To Make Restructuring Work for Your Company

    additional important challenge of marketing the restructuring to the capital market. The most obvious way to do this is to disclose useful information to investors and analysts that they can use to value the restructuring more accurately.... View Details
    Keywords: by Stuart C. Gilson
    • 09 Nov 2023
    • News

    From the Brink

    Antonio Weiss (MBA 1994), Adam Chepenik (MBA 2010), Sebastián Negrón-Reichard (JD/MBA 2024) As the senior top official in the US Treasury Department on domestic finance issues, Antonio Weiss (MBA 1994) could see Puerto Rico’s financial meltdown coming, like watching a... View Details
    Keywords: Ralph Ranalli
    • 27 Mar 2018
    • First Look

    First Look at New Research, March 27, 2018

    (benefits) for firms with weak (strong) nonfinancial performance and disclosure. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=54302 Government Incentives and Financial Intermediaries: The Case of Chinese Sell-Side View Details
    Keywords: Sean Silverthorne
    • Web

    Accounting & Management Awards & Honors - Faculty & Research

    Albert Shin and Charles C.Y. Wang. Ethan C. Rouen : Winner of the 2024 Best Paper Award at the Fox and Haskayne Accounting Conference for "Sustainability Meets Substance: Evaluating ESG Reports in the Context of 10-Ks and Firm... View Details
    • 01 Mar 2019
    • News

    The Burden Legacy

    III, became a journalist after graduating from HBS, working as a reporter with the Washington Post. He was a staff member at the Washington Center of Foreign Policy Research when he died in 1962. The family’s connection to Harvard dates... View Details
    Keywords: Linda Kush
    • 14 Mar 2023
    • In Practice

    What Does the Failure of Silicon Valley Bank Say About the State of Finance?

    crisis—and was the second-biggest to fail ever. Analysts say SVB was largely unprepared for the Federal Reserve’s aggressive interest rate increases, which shrank the value of its investments. As word spread quickly online that the bank... View Details
    Keywords: by Dina Gerdeman; Financial Services; Banking