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  • June 2015
  • Case

The Valuation and Financing of Lady M Confections

By: Mihir A. Desai and Elizabeth A. Meyer
This case explores the decision-making process that small, private businesses must undertake when considering an expansion and when selling equity to outside investors. In the process, students are asked to complete two exercises: a break-even analysis and a valuation... View Details
Keywords: Lady M; Bakery; Foodservice Industry; Breakeven Analysis; Restaurant Industry; Forecasting; Forecast; Financial Analysis; Borrowing and Debt; Corporate Finance; Equity; Financial Management; Financial Strategy; Finance; Food; Valuation; Food and Beverage Industry; New York (city, NY)
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Desai, Mihir A., and Elizabeth A. Meyer. "The Valuation and Financing of Lady M Confections." Harvard Business School Case 215-047, June 2015.
  • 2010
  • Working Paper

Financial guarantors and the 2007-2009 credit crisis

More than half of the municipal bonds issued between 1995 and 2009 were sold with bond insurance. During the credit crisis the perceived credit quality of the financial guarantors fell, and yields on insured bonds exceeded yields on equivalent uninsured issues. It does... View Details
Keywords: Financial Crisis; Credit; Financial Liquidity; Bonds; Insurance; Quality
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Bergstresser, Daniel B., Randolph Cohen, and Siddharth Shenai. "Financial guarantors and the 2007-2009 credit crisis." Harvard Business School Working Paper, No. 11-051, November 2010.
  • 16 Aug 2010
  • Lessons from the Classroom

HBS Introduces Marketing Analysis Tools for Managers

marketing has undergone immense changes over the past decade, and those changes are driving an increasing need for data analysis. Marketing today combines both art and science: Managers must combine creative thinking with rigorous View Details
Keywords: by Sarah Jane Gilbert
  • January 2009 (Revised June 2010)
  • Teaching Note

Lyons Document Storage Corporation: Bond Math (Brief Case)

By: William J. Bruns Jr.
Teaching Note to 3215 View Details
Keywords: Financial Accounting; Quantitative Analysis; Securities; Debt Securities; Cash Flow; Mathematical Methods; Accounting
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Bruns, William J., Jr. "Lyons Document Storage Corporation: Bond Math (Brief Case)." Harvard Business School Teaching Note 093-216, January 2009. (Revised June 2010.)
  • January 1994 (Revised July 2000)
  • Exercise

Walt Disney Company's Sleeping Beauty Bonds--Duration Analysis

By: Carliss Y. Baldwin
Walt Disney Co. issues a 100-year bond. This case describes the terms of the bond and immediate capital market reaction. View Details
Keywords: Capital Markets; Bonds; Valuation; Entertainment and Recreation Industry
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Baldwin, Carliss Y. "Walt Disney Company's Sleeping Beauty Bonds--Duration Analysis." Harvard Business School Exercise 294-038, January 1994. (Revised July 2000.)
  • July – August 2008
  • Article

Reduce the Risk of Failed Financial Judgments

By: Robert G. Eccles Jr. and Edward J. Riedl
When crucial financial estimates rely on judgment, companies can minimize their risk by turning to appraisers, actuaries, and evaluators, whether internal, external, or a combination. View Details
Keywords: Financial Statements; Judgments; Financial Management; Risk Management
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Eccles, Robert G., Jr., and Edward J. Riedl. "Reduce the Risk of Failed Financial Judgments." HBS Centennial Issue Harvard Business Review 86, nos. 7/8 (July–August 2008).
  • October 1990
  • Article

Troubled Debt Restructurings: An Empirical Analysis of Private Reorganization of Firms in Default

By: S. C. Gilson, J. Kose and L. H. P. Kang
This study investigates the incentives of financially distressed firms to restructure their debt privately rather than through formal bankruptcy. In a sample of 169 financially distressed companies, about half successfully restructure their debt outside of Chapter 11.... View Details
Keywords: Theory; Insolvency and Bankruptcy; Restructuring
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Gilson, S. C., J. Kose, and L. H. P. Kang. "Troubled Debt Restructurings: An Empirical Analysis of Private Reorganization of Firms in Default." Journal of Financial Economics 27, no. 2 (October 1990): 315–353.
  • 29 Sep 2008
  • Research & Ideas

Financial Crisis Caution Urged by Faculty Panel

Harvard Business School faculty members, looking at the U.S. financial crisis from a variety of disciplines, urged caution and prudent analysis in a recent panel discussion. The discussion titled... View Details
Keywords: by Martha Lagace; Financial Services
  • 22 Jun 2009
  • Research & Ideas

“Too Big To Fail”: Reining In Large Financial Firms

Here's a really scary thought. Now that the federal government has poured hundreds of billions of dollars into saving financial institutions deemed "too big to fail," hasn't it implicitly guaranteed similar largesse for all such... View Details
Keywords: by Roger Thompson; Financial Services; Financial Services
  • August, 2022
  • Article

Billing and Insurance-Related Administrative Costs: A Cross-National Analysis

By: Barak D. Richman, Robert S. Kaplan, Japees Kohli, Dennis Purcell, Mahek Shah, Igna Bonfrer, Brian Golden, Rosemary Hannam, Will Mitchell, Daniel Cehic, Garry Crispin and Kevin A. Schulman
Billing and insurance-related costs are a significant source of wasteful health care spending in Organization for Economic Cooperation and Development nations, but these administrative burdens vary across national systems. We executed a microlevel accounting of these... View Details
Keywords: Health Care Costs; Administrative Costs; Cost; Health Care and Treatment; Health Industry
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Richman, Barak D., Robert S. Kaplan, Japees Kohli, Dennis Purcell, Mahek Shah, Igna Bonfrer, Brian Golden, Rosemary Hannam, Will Mitchell, Daniel Cehic, Garry Crispin, and Kevin A. Schulman. "Billing and Insurance-Related Administrative Costs: A Cross-National Analysis." Health Affairs 41, no. 8 (August, 2022): 1098–1106.
  • January 2009 (Revised June 2010)
  • Case

Lyons Document Storage Corporation: Bond Math

By: William J. Bruns Jr.
In 2009 a recent MBA must analyze the possible refunding of bonds issued in 2000 when interest rates were much higher. She must consider the possible consequences of repurchasing company bonds outstanding using cash that might be obtained by issuing new bonds at a... View Details
Keywords: Financial Accounting; Quantitative Analysis; Securities; Debt Securities; Bonds; Cash Flow; Mathematical Methods; Accounting; Interest Rates
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Bruns, William J., Jr. "Lyons Document Storage Corporation: Bond Math." Harvard Business School Brief Case 093-215, January 2009. (Revised June 2010.)
  • April 2010
  • Teaching Note

Jones Electrical Distribution (Brief Case)

By: Thomas R. Piper and Jeffrey DeVolder
Teaching Note for 4179. View Details
Keywords: Financial Analysis; Forecasting; Financing; Bank Loans; Analysis; Cash Flow; Forecasting and Prediction; Financing and Loans; Banks and Banking
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Piper, Thomas R., and Jeffrey DeVolder. "Jones Electrical Distribution (Brief Case)." Harvard Business School Teaching Note 104-180, April 2010.
  • February 2023
  • Article

The Effect of Systems of Management Controls on Honesty in Managerial Reporting

By: Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan
While budgetary controls with capital rationing are optimal in theory and widespread in practice, empirical research documents their association with higher employee dishonesty compared to budgetary controls without rationing. In this study, we examine whether... View Details
Keywords: Directing Controls; Misreporting; Mission Statements; Participative Budgeting; Stewardship Theory; Systems Of Management Controls; Capital; Budgets and Budgeting; Mission and Purpose
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Deore, Aishwarrya, Susanna Gallani, and Ranjani Krishnan. "The Effect of Systems of Management Controls on Honesty in Managerial Reporting." Art. 101401. Accounting, Organizations and Society 105 (February 2023).
  • October 2000
  • Teaching Note

Drivers of Industry Financial Structure

By: Dwight B. Crane and Indra Reinbergs
Teaching Note for (9-201-039). View Details
Keywords: Finance; Financial Statements; Industry Structures
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Crane, Dwight B., and Indra Reinbergs. "Drivers of Industry Financial Structure." Harvard Business School Teaching Note 201-049, October 2000.
  • 2021
  • Working Paper

No-fault Default, Chapter 11 Bankruptcy, and Financial Institutions

By: Robert C. Merton and Richard T. Thakor
This paper analyzes the costs and benefits of a no-fault-default debt structure as an alternative to the typical bankruptcy process. We show that the deadweight costs of bankruptcy can be avoided or substantially reduced through no-fault-default debt, which permits a... View Details
Keywords: No-fault Default; Chapter 11; Insolvency and Bankruptcy; Borrowing and Debt; Governing Rules, Regulations, and Reforms; Financial Institutions; Contracts
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Merton, Robert C., and Richard T. Thakor. "No-fault Default, Chapter 11 Bankruptcy, and Financial Institutions." NBER Working Paper Series, No. 28341, January 2021.
  • 2008
  • Working Paper

Consumer Demand for Prize-Linked Savings: A Preliminary Analysis

By: P. Tufano, Nick Maynard and Jan-Emmanuel De Neve
This paper reports on a small-scale survey of the potential American demand for prize-linked savings accounts, an account that awards prizes as part of the saving product's return. In October 2006, Centra Credit Union launched a prize-linked savings pilot. As part of... View Details
Keywords: Saving; Income; Consumer Behavior; Personal Finance; Investment Return; Banks and Banking; Clarksville
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Tufano, P., Nick Maynard, and Jan-Emmanuel De Neve. "Consumer Demand for Prize-Linked Savings: A Preliminary Analysis." Harvard Business School Working Paper, No. 08-061, February 2008.
  • 18 Aug 2011
  • Working Paper Summaries

Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980

Keywords: by Kevin Koh, Shivaram Rajgopal & Suraj Srinivasan; Accounting
  • 22 Feb 2008
  • Working Paper Summaries

Consumer Demand for Prize-Linked Savings: A Preliminary Analysis

Keywords: by Peter Tufano, Nick Maynard & Jan-Emmanuel De Neve; Financial Services
  • 2011
  • Teaching Note

Juner New Materials: On the Road to IPO (TN)

By: F. Warren McFarlan, Donglin Xia, Ning Jia and Ziqian Zhao
Juner New Materials (Juner) is a private China-based company that develops, produces, and distributes modified plastic compounds. Founded in 1995 by female serial entrepreneur Xiaomin Chen, Juner has exhibited strong performance and growth potential in the past fifteen... View Details
Keywords: Emerging Markets; Entrepreneurship; Financial Statements; IPO; Valuation; Women Executives; China; Plastics; China
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McFarlan, F. Warren, Donglin Xia, Ning Jia, and Ziqian Zhao. "Juner New Materials: On the Road to IPO (TN)." Tsinghua University Teaching Note, 2011.
  • January 4, 2019
  • Article

How Companies Can Balance Social Impact and Financial Goals

By: Marya L. Besharov, Wendy K. Smith and Michael Tushman
It’s notoriously difficult for a business to manage two separate-but-equal goals—making money and creating social value at the same time, for example, or managing an existing business at the same time that you invent a new one. Most attempts at managing these... View Details
Keywords: Goals and Objectives; Management; Corporate Social Responsibility and Impact; Profit; Decision Making
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Besharov, Marya L., Wendy K. Smith, and Michael Tushman. "How Companies Can Balance Social Impact and Financial Goals." Harvard Business Review (website) (January 4, 2019).
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