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Publications

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  • All HBS Web  (679)
    • News  (123)
    • Research  (508)
    • Events  (4)
  • Faculty Publications  (181)

Show Results For

  • All HBS Web  (679)
    • News  (123)
    • Research  (508)
    • Events  (4)
  • Faculty Publications  (181)
← Page 8 of 679 Results →
  • Article

Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R

By: Ian D. Gow, Mary E. Barth and Daniel Taylor
This study examines how key market participants—managers and analysts—responded to SFAS 123R's controversial requirement that firms recognize stock-based compensation expense. Despite mandated recognition of the expense, some firms' managers exclude it from pro forma... View Details
Keywords: Motivation and Incentives; Employee Stock Ownership Plan
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Gow, Ian D., Mary E. Barth, and Daniel Taylor. "Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R." Review of Accounting Studies 17, no. 3 (September 2012): 526–562.
  • July 2024
  • Case

Jacqueline Cook at Vendasta: Debating an IPO

By: Reza Satchu, Tom Quinn and Andrew Kosc
In May 2021, after a surge in demand for digital services that prompted high valuations for startups across the Canadian tech sector, Saskatchewan-based Vendasta entered the final stages of the initial public offering (IPO) process. COO Jacqueline Cook had invested her... View Details
Keywords: Business Growth and Maturation; Business Startups; Interpersonal Communication; Cost vs Benefits; Forecasting and Prediction; Business Cycles; Entrepreneurship; Fairness; Capital Markets; Private Equity; Investment Banking; Stock Options; Financial Markets; Initial Public Offering; Institutional Investing; Price Bubble; Digital Platforms; Digital Transformation; Internet and the Web; Leadership; Growth and Development Strategy; Managerial Roles; Agreements and Arrangements; Going Public; Ownership Stake; Performance Expectations; Work-Life Balance; Strategic Planning; Business and Stakeholder Relations; Rank and Position; Risk and Uncertainty; Opportunities; Happiness; Reputation; Status and Position; Well-being; Information Technology Industry; Retail Industry; Canada
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Satchu, Reza, Tom Quinn, and Andrew Kosc. "Jacqueline Cook at Vendasta: Debating an IPO." Harvard Business School Case 825-037, July 2024.
  • January 2008
  • Background Note

Equity Derivatives

By: Joshua Coval and Erik Stafford
The goal of these simulations is to understand the dynamic replication technique behind the Black-Scholes/Merton options model. The simulations focus on a single stock and a risk-free discount bond, which are used to replicate a contingent payoff. The underlying stock... View Details
Keywords: Equity; Bonds; Stocks; Price; Risk Management
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Coval, Joshua, and Erik Stafford. "Equity Derivatives." Harvard Business School Background Note 208-117, January 2008.
  • 2015
  • Working Paper

The Probability of Rare Disasters: Estimation and Implications

By: Emil Siriwardane
I analyze a rare disasters economy that yields a measure of the risk neutral probability of a macroeconomic disaster, p*t. A large panel of options data provides strong evidence that p*t is the single factor driving option-implied jump risk measures in the cross... View Details
Keywords: Financial Markets; Forecasting and Prediction; Financial Crisis; Macroeconomics
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Siriwardane, Emil. "The Probability of Rare Disasters: Estimation and Implications." Harvard Business School Working Paper, No. 16-061, November 2015.
  • January 2020
  • Case

Wuxi Lead Intelligent Equipment Co., Ltd.

By: John R. Wells and Benjamin Weinstock
In 2019, Wuxi Lead Intelligent Equipment Co., Ltd. (Lead) was the largest supplier of lithium-ion rechargeable battery manufacturing equipment in the world. Based in Wuxi, China, the company generated RMB 3.9 billion ($557 million) in revenues in 2018, up from RMB 175... View Details
Keywords: Lithium-ion Batteries; Electric Vehicles; Government Subsidies; Industry Dynamics; Markets; Change; Strategy; Decision Making; Manufacturing Industry; China
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Wells, John R., and Benjamin Weinstock. "Wuxi Lead Intelligent Equipment Co., Ltd." Harvard Business School Case 720-419, January 2020.

    Learning to Successfully Hire in Online Labor Markets

    Hiring in online labor markets involves considerable uncertainty: which hiring choices are more likely to yield successful outcomes and how do employers adjust their hiring behaviors to make such choices? We argue that employers will initially explore the value... View Details
    • 07 Oct 2014
    • HBS Seminar

    Dylan Minor, Kellogg School of Management, Northwestern University

    • June 1994 (Revised September 1995)
    • Case

    Leland O'Brien Rubinstein Associates, Inc.: SuperTrust

    By: Peter Tufano
    Leland O'Brien Rubinstein Associates, Inc. (LOR), which profited by selling portfolio insurance to institutional investors, attempts to rebuild itself after the 1987 stock market crash by creating new products to meet the unsatisfied needs of equity investors. LOR... View Details
    Keywords: Product Development; Financial Services Industry; United States
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    Tufano, Peter, and Barbara Kyrillos. "Leland O'Brien Rubinstein Associates, Inc.: SuperTrust." Harvard Business School Case 294-050, June 1994. (Revised September 1995.)
    • December 2003 (Revised April 2004)
    • Case

    Blockbuster Inc. & Technological Substitution (D): The Threat of Direct Digital Distribution

    Examines the emergence of technologies for delivering video content to consumer homes via direct digital distribution and investigates the strategic options facing video rental giant Blockbuster Inc. as it tries to respond to the new technological substitutes. Examines... View Details
    Keywords: Organizational Change and Adaptation; Risk and Uncertainty; Decisions; Technological Innovation; Competition; Change Management; Service Industry; Motion Pictures and Video Industry
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    Coughlan, Peter J., and Jenny Illes. "Blockbuster Inc. & Technological Substitution (D): The Threat of Direct Digital Distribution." Harvard Business School Case 704-463, December 2003. (Revised April 2004.)
    • February 2021
    • Case

    China Rapid Finance: The Collapse of China’s P2P Lending Industry

    By: William C. Kirby, Bonnie Yining Cao and John P. McHugh
    China’s peer-to-peer (P2P) lending industry had over 3,000 platforms at its height in 2015. China Risk Finance (CRF) was one of the country’s P2P success stories. With over 1 million borrowers using CRF’s platform, it raised $60 million in its 2016 IPO on the New York... View Details
    Keywords: Financial Services; P2P Lending; Government And Business; Regulation; Finance; Governing Rules, Regulations, and Reforms; Strategy; Financial Services Industry; China
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    Kirby, William C., Bonnie Yining Cao, and John P. McHugh. "China Rapid Finance: The Collapse of China’s P2P Lending Industry." Harvard Business School Case 321-124, February 2021.
    • October 2018
    • Case

    African Bank Investments Limited (A)

    By: Lynn S. Paine and Will Hurwitz
    Less than a year after joining the board of African Bank Investments Limited (ABIL), the newest director finds himself in difficult discussions with other directors about removing the struggling company’s CEO. The case is set in South Africa in mid-2014 as shares in... View Details
    Keywords: Ethics; Personal Finance; Corporate Accountability; Governing and Advisory Boards; Corporate Governance; Crisis Management; Insurance; Leadership; Management; Risk Management; Banking Industry; Financial Services Industry; Insurance Industry; Africa; South Africa
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    Paine, Lynn S., and Will Hurwitz. "African Bank Investments Limited (A)." Harvard Business School Case 319-052, October 2018.
    • March 2008 (Revised April 2009)
    • Case

    Eliot Spitzer: Pushing Wall Street to Reform

    By: Rawi Abdelal, Rafael Di Tella and Jonathan Schlefer
    New York State Attorney General Eliot Spitzer faced a decision about how to stop wrongdoing committed by major Wall Street firms during the Internet boom. The equities analysts of Merrill Lynch and other Wall Street firms were charged with objectively advising retail... View Details
    Keywords: Crime and Corruption; Decisions; Financial Institutions; Stocks; Governing Rules, Regulations, and Reforms; Laws and Statutes; Lawsuits and Litigation; Conflict of Interests; Internet; Financial Services Industry; United States
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    Abdelal, Rawi, Rafael Di Tella, and Jonathan Schlefer. "Eliot Spitzer: Pushing Wall Street to Reform." Harvard Business School Case 708-019, March 2008. (Revised April 2009.)
    • June 2017
    • Teaching Note

    Succession Planning at Samsung: The Merger Formula of Cheil Industries and Samsung C&T

    By: Gwen Yu
    A merger deal of two Samsung group companies becomes a center of a corruption scandal. The merger of Cheil Industries and Samsung C&T was seen as a crucial step to transfer power to Lee Jae Yong, the heir of Samsung group. The deal was criticized to purposefully... View Details
    Keywords: Merger; Mergers and Acquisitions; Crime and Corruption; Business and Government Relations; South Korea
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    Yu, Gwen. "Succession Planning at Samsung: The Merger Formula of Cheil Industries and Samsung C&T." Harvard Business School Teaching Note 117-069, June 2017.
    • December 2003 (Revised April 2004)
    • Case

    Blockbuster Inc. & Technological Substitution (C): The Internet Changes the Game

    Investigates how the rise of the Internet as a vehicle for renting and buying movies has disrupted the video rental industry and how market leader Blockbuster Inc. can and should respond to these developments. Explores how the emergence of e-commerce affects the degree... View Details
    Keywords: Organizational Change and Adaptation; Risk and Uncertainty; Decisions; Technological Innovation; Competition; Change Management; Service Industry; Motion Pictures and Video Industry
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    Coughlan, Peter J., and Jenny Illes. "Blockbuster Inc. & Technological Substitution (C): The Internet Changes the Game." Harvard Business School Case 704-462, December 2003. (Revised April 2004.)
    • March 2018
    • Article

    Making the Numbers? 'Short Termism' and the Puzzle of Only Occasional Disaster

    By: Hazhir Rahmandad, Rebecca Henderson and Nelson P. Repenning
    Much recent work in strategy and popular discussion suggests that an excessive focus on "managing the numbers"—delivering quarterly earnings at the expense of longer-term investments—makes it difficult for firms to make the investments necessary to build competitive... View Details
    Keywords: Capability; Short-termism; System Dynamics; Tipping Point; Business or Company Management; Earnings Management; Resource Allocation
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    Rahmandad, Hazhir, Rebecca Henderson, and Nelson P. Repenning. "Making the Numbers? 'Short Termism' and the Puzzle of Only Occasional Disaster." Management Science 64, no. 3 (March 2018): 1328–1347.
    • April 2021
    • Case

    Transforming BlackBerry: From Smartphones to Software

    By: Ranjay Gulati and Nicole Tempest Keller
    On the verge of failure, BlackBerry brought in John Chen as CEO in 2013 to orchestrate a bold turnaround of the company. Once an iconic leader in the smartphone market, BlackBerry was best known for its tactile QWERTY keyboard, strong security, and a focus on business... View Details
    Keywords: Pivot; Managing Change; Turnaround; Smartphone; Change Management; Leading Change; Transformation; Organizational Change and Adaptation; Digital Platforms; Change; Information Infrastructure; Applications and Software; Competitive Strategy; Cybersecurity; Technology Industry; Transportation Industry; Canada
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    Gulati, Ranjay, and Nicole Tempest Keller. "Transforming BlackBerry: From Smartphones to Software." Harvard Business School Case 421-052, April 2021.
    • March 2023
    • Article

    Learning to Successfully Hire in Online Labor Markets

    By: Marios Kokkodis and Sam Ransbotham
    Hiring in online labor markets involves considerable uncertainty: which hiring choices are more likely to yield successful outcomes and how do employers adjust their hiring behaviors to make such choices? We argue that employers will initially explore the value of... View Details
    Keywords: Selection and Staffing; Analysis; Decision Choices and Conditions
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    Kokkodis, Marios, and Sam Ransbotham. "Learning to Successfully Hire in Online Labor Markets." Management Science 69, no. 3 (March 2023): 1597–1614.
    • January 2011 (Revised April 2020)
    • Case

    Executive Compensation at Talent Partners

    By: Richard S. Ruback and Royce Yudkoff
    Talent Partners' CEO was very successful at growing the business and establishing its leadership position. He was compensated with a mix of salary and options and he did not own any equity in the company. The options were set so that if Talent Partners achieved its... View Details
    Keywords: Executive Compensation; Stock Options; Compensation and Benefits
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    Ruback, Richard S., and Royce Yudkoff. "Executive Compensation at Talent Partners." Harvard Business School Case 211-073, January 2011. (Revised April 2020.)
    • 2014
    • Working Paper

    Making the Numbers? 'Short Termism' & the Puzzle of Only Occasional Disaster

    By: Hazhir Rahmandad, Nelson P. Repenning and Rebecca Henderson
    Much recent work in strategy and popular discussion suggests that an excessive focus on "managing the numbers"―delivering quarterly earnings at the expense of longer term investments―makes it difficult for firms to make the investments necessary to build competitive... View Details
    Keywords: Earnings Management; Competitive Advantage
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    Rahmandad, Hazhir, Nelson P. Repenning, and Rebecca Henderson. "Making the Numbers? 'Short Termism' & the Puzzle of Only Occasional Disaster." Harvard Business School Working Paper, No. 15-027, October 2014.
    • 2010
    • Working Paper

    Making the Numbers? 'Short Termism' and the Puzzle of Only Occasional Disaster

    By: Nelson P. Repenning and Rebecca Henderson
    Much recent work in strategy and popular discussion suggests that an excessive focus on "managing the numbers"—delivering quarterly earnings at the expense of longer-term investments—makes it difficult for firms to make the investments necessary to build competitive... View Details
    Keywords: Investment; Performance Improvement; Competitive Advantage; Earnings Management; Management Practices and Processes; Revenue; Quality; Competency and Skills; Motivation and Incentives; Auto Industry; United States
    Citation
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    Repenning, Nelson P., and Rebecca Henderson. "Making the Numbers? 'Short Termism' and the Puzzle of Only Occasional Disaster." Harvard Business School Working Paper, No. 11-033, September 2010.
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