Fair Value Accounting - Publications - Faculty & Research

November 2016 (Revised December 2016)
Case

Anthology: Pivoting the Business Model

By: Shikhar Ghosh and Christopher Payton

In July 2014, after 18 months and eight unsuccessful product launches, the CEO of Yabbly has agreed to sell his company to a larger, well-funded startup, providing a return of capital for his investors and a home for his team. Two weeks prior to the scheduled closing,... View Details

Keywords: Mergers ＆ Acquisitions; Business Model; Business Plan; Business Startups; Entrepreneurship; Innovation Strategy; Mobile and Wireless Technology; Internet and the Web; Mergers and Acquisitions; Business Exit or Shutdown; Fairness; Valuation; Technology Industry; Consumer Products Industry; North America; United States; Seattle

Citation

Educators

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29 Jan 2019
Research & Ideas

'Green Bonds' May Be Our Best Bet for Environmental Damage Control

Municipalities have been selling bonds to pay for public works projects—fire stations, parking garages,sewage treatment systems—for 200 years. It’s only in the past decade or so, however, that they’ve been selling them with an extra perk: helping the environment. In... View Details

Keywords: by Michael Blanding; Energy; Utilities; Construction; Green Technology; Public Administration

12 Aug 2008
First Look

First Look: August 12, 2008

workforce diversity initiatives. Download the paper: http://www.hbs.edu/research/pdf/07-019.pdf Cases & Course Materials Accounting for Business Combinations: Acquisition Method Harvard Business School Note 108-067 A technical note... View Details

Keywords: Sean Silverthorne

15 Sep 2011
Research & Ideas

High Ambition Leadership

economic and social value. The goal of the corporation is to add value to employees, customers, suppliers and other partners, and community/society. These CEOs and the companies they lead make decisions with the interests of these other... View Details

Keywords: by Martha Lagace

January 2011
Case

The Risk-Reward Framework at Morgan Stanley Research

By: Suraj Srinivasan and David Lane

The case describes the Risk-Reward framework that Morgan Stanley analysts use as a systematic approach to communicate a broader range of fundamental insights about a company rather than the traditional single point estimates. The goal of the framework is to focus the... View Details

Keywords: Financial Statements; Forecasting and Prediction; Equity; Framework; Management Analysis, Tools, and Techniques; Risk Management; Business Processes; Research; Valuation

Citation

Educators

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25 Jul 2017
First Look

First Look at New Research and Ideas: July 25, 2017

doctrine, this essay proposes a synthesizing principle: if the deal process involves an adequate market canvass, meaningful price discovery, and an arms-length negotiation, then there should be a strong presumption that the deal price represents View Details

Keywords: Carmen Nobel

29 Apr 2013
Research & Ideas

Are First-Time Buyers Left Out of Real Estate’s Rebound?

would lessen the incentive for buying a home. Bottom line, the deduction remained, but with one change. Instead of being unlimited, it was capped at a million dollars. As we look back at what happened with the housing market implosion, I think it's View Details

Keywords: Construction; Real Estate

04 Jan 2012
What Do You Think?

Income Inequality: What’s the Right Amount?

depressed " (Yaron Kaufman); "when motives switch from serving to grabbing" (Gerald Nanninga); "the amount that allows the stakeholders to know 'we're all in this together, and apart from our natural not manmade limitations, we all have just and... View Details

Keywords: by Jim Heskett

10 Apr 2025
Blog Post

IFC India 2025: SELCO - Decentralized Renewable Energy to Develop While Decarbonizing

agriculture, SELCO’s innovations empower underserved groups, including women and people with disabilities, to build resilient micro businesses, promoting both poverty alleviation and climate adaptation. At the entrepreneurs’ fair... View Details

Profile

Brittani Rettig

simply as a way to keep me accountable for staying fit during weekly work travel. I was just posting my hotel gym workouts online. Once I started to see how the blog could help others live life more abundantly, I made Grit by Brit a... View Details

Keywords: Consulting; Services; Health Care

20 Aug 2018
Research & Ideas

Bargain Hunters Beware: A Store's 'Original Price' Might Not Be After All

handbag with a sale price of $40, along with a “true original price” and a “displayed original price,” each of which ranged $40 to $90. They were then asked a series of questions, including whether they thought the bag was high quality, a good deal, and at a View Details

Keywords: by Michael Blanding; Advertising; Retail

16 Jun 2023
Blog Post

Improve Decision-Making in Hiring: Common Pitfalls and How to Avoid Them

value system. Closely related to unconscious bias is affinity bias in which people tend to gravitate towards others who look, act, and think as they do. In recruiting specifically, unconscious bias and affinity bias often express... View Details

Keywords: All Industries

01 Mar 2023
News

Happy Monday

Primary.com’s policy says that employees are free to use their Fridays however they wish. Get a haircut, take the kids to the orthodontist or watch TV while they’re at school, or possibly finish up a work task. “It’s all fair game,”... View Details

Keywords: Jen McFarland Flint; Apparel Manufacturing; Manufacturing

Web

“It’s like a pie-eating contest” | Social Enterprise | Harvard Business School

“He immediately understood and added value to a number of deals,” says Alastair. “But the single biggest value he brought? He was excited by our mission. He’s done everything from M&A analysis to support for... View Details

14 Aug 2018
First Look

First Look at New Research and Ideas, August 14, 2018

intervention. Hence, an understanding of residual market imperfections—those imperfections that persist after market competition and regulation are accounted for—must inform any assessment of the long-term attractiveness of firm... View Details

Keywords: by Sean Silverthorne

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. Riedl Publication: Contemporary Accounting Research... View Details

Keywords: Sean Silverthorne

01 Oct 2024
Research & Ideas

How Politics Drives Business Decisions in a Polarized Nation

shows. Partisan divides exist even within specific professions. Democrats accounted for more than 50 percent of chief or general legal officers at firms, but Democrats made up only 27 percent of chief financial officers. Similar fissures... View Details

Keywords: by Jay Fitzgerald

Web

Business at the Base of the Pyramid - Course Catalog

the base of the pyramid encompasses 5.0 of the 7.5 billion people in the world. In most nations, it accounts for the largest aggregate expenditure of the economy, yet continues to be significantly underserved. This makes possible... View Details

01 Sep 2006
News

East to West

deeper questions that should be asked of any system of corporate governance: “What’s the central objective? Who are the key players? How is authority allocated? How is accountability ensured? Whatever country a company operates in, it’s... View Details

Keywords: Julia Hanna; Business Schools & Computer & Management Training; Educational Services; Management

20 Feb 2013
Research & Ideas

Big Deal: Reflections on the Megamerger of American and US Airways

Business Administration and author of Creating Value through Corporate Restructuring: Case Studies in Bankruptcies, Buyouts, and Breakups As United States equity markets and corporate balance sheets continue their remarkable comeback from... View Details

Keywords: Re: Rosabeth M. Kanter & Stuart C. Gilson; Air Transportation

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