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  • January 2023
  • Teaching Note

Call of Fiduciary Duty: Microsoft Acquires Activision Blizzard

By: Jonas Heese and Joseph Pacelli
Teaching Note for HBS Case No. 123-011. View Details
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  • April 2022
  • Supplement

MicroStrategy: Accounting for Cryptocurrency (B)

By: Jonas Heese and Annelena Lobb
In early 2022, the technology firm MicroStrategy unveiled a series of letters with the SEC that questioned its accounting practices around its holdings of Bitcoin. Since 2020, the firm had shifted its strategy to include not just selling software but buying and holding... View Details
Keywords: Cryptocurrency; Bitcoin; Holding Structures; SEC; Accounting; Finance; Financial Strategy; Technology Industry
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  • January 2022
  • Teaching Note

Whistleblowing at Veolia: A Technology Solution

By: Aiyesha Dey and Jonas Heese
Teaching Note for HBS Case No. 122-050. View Details
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  • June 2021 (Revised November 2024)
  • Case

MicroStrategy: Accounting for Cryptocurrency

By: Jonas Heese and Annelena Lobb
On February 15, 2021, Alina Moss, an analyst who covered the technology company MicroStrategy, pondered a rise in MicroStrategy’s share price. Moss had dialed into the company earnings call. When it ended, Moss had more questions than answers. MicroStrategy had... View Details
Keywords: Cryptocurrency; Share Price; Electronic Commerce; Intangible Assets; Assets; Accounting; Financial Statements; Financial Management; Financial Reporting; Analytics and Data Science; E-commerce
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  • February 2020 (Revised April 2020)
  • Case

Building Uzbekistan's Capital Market

By: Jonas Heese and Botir Kobilov
In December 2019, Atabek Nazirov, head of Uzbekistan’s capital market regulatory agency, prepared the release of Uzbekistan’s capital market strategy. As Nazirov was getting ready to release the strategy, he reflected on the first year of his tenure and the steps... View Details
Keywords: Capital Markets; Strategy; Central Asia; Uzbekistan
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  • October 2019
  • Teaching Note

Regtech at HSBC

By: Aiyesha Dey and Jonas Heese
Teaching Note for HBS No 120-046. View Details
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  • October 2019
  • Teaching Note

Starling Trust Sciences: Measuring Trust in Organizations

By: Aiyesha Dey and Jonas Heese
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  • August 2017 (Revised December 2017)
  • Case

Accounting for Nuclear Power Provisions at RWE

By: Paul Healy and Jonas Heese
In early 2016, RWE, a utility that operates nuclear power plants in Germany, came under scrutiny from regulators and the media over the adequacy of its provisions for costs of decommissioning and dismantling (D&D) its nuclear power plants. Accounting standards required... View Details
Keywords: Liabilities; Provisions For Long-term Obligations; Discounting; Accounting; Energy Generation; Energy Industry; Germany
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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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  • January 2025
  • Article

Enterprise Resource Planning (ERP) System Implementations and Corporate Misconduct

By: Jonas Heese and Joseph Pacelli
This study examines whether enterprise resource planning (ERP) implementations are associated with reductions in corporate misconduct. Specifically, we study the relation between staggered facility-level rollouts of ERP systems and facility-level regulatory violations... View Details
Keywords: Accounting; Governing Rules, Regulations, and Reforms; Governance Compliance
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  • December 2023
  • Supplement

Viceroy Research versus Medical Properties Trust

By: Jonas Heese and Joseph Pacelli
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  • October 2023
  • Supplement

Ball: EVA Driving the World’s Leading Can Manufacturer (C)

By: Jonas Heese and Susan Pinckney
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  • October 2023
  • Supplement

Ball: EVA Driving the World’s Leading Can Manufacturer (B)

By: Jonas Heese and Susan Pinckney
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  • June 20, 2023
  • Article

Cautious Adoption of AI Can Create Positive Company Culture

By: Joseph Pacelli and Jonas Heese
Keywords: AI and Machine Learning; Organizational Culture; Employees
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  • September 2019 (Revised February 2024)
  • Teaching Note

Accounting Fraud at Tesco Stores (A), (B), & (C)

By: Jonas Heese and Suraj Srinivasan
Teaching Note for HBS Nos. 120-032, 120-033, and 120-034. View Details
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  • May 2019
  • Supplement

Fair Value Accounting at Berkshire Hathaway Inc. (A) and (B)

By: Jonas Heese and Suraj Srinivasan
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  • April 2019 (Revised January 2022)
  • Teaching Note

Coup or Crime? The Case of Carlos Ghosn

By: Aiyesha Dey and Jonas Heese
Teaching Note for HBS No. 119-096. View Details
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  • October 2017 (Revised March 2024)
  • Teaching Note

Accounting Turbulence at Boeing

By: Jonas Heese and Suraj Srinivasan
Teaching Note for HBS No. 118-020. View Details
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  • 16 Feb 2023
  • News

Clearing the Air

Animation by Richard Borge Aaron Sabin (MS/MBA Candidate) HBS senior lecturer Jim Matheson Aaron Sabin (MS/MBA Candidate) HBS senior lecturer Jim Matheson Can We Really Engineer a Climate Fix? The opportunity—and necessity—of carbon... View Details
  • April 2018 (Revised July 2023)
  • Technical Note

Whistleblower Legislation in the Context of Financial Reporting

By: Aiyesha Dey, Jonas Heese and James Weber
This note provides an overview of U.S. federal legislation relating to whistleblowing, Sarbanes-Oxley, Dodd-Frank (including the Office of the Whistleblower), and the False Claims Act. View Details
Keywords: Whistleblower; Sarbanes-Oxley; Dodd-Frank; False Claims Act; Securities And Exchange Commission; Government Legislation; Financial Reporting; United States
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