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Show Results For

  • All HBS Web  (397)
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    • News  (56)
    • Research  (246)
    • Multimedia  (1)
  • Faculty Publications  (103)
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  • 2023
  • Working Paper

The Effects of Cryptocurrency Wealth on Household Consumption and Investment

By: Darren Aiello, Scott R. Baker, Tetyana Balyuk, Marco Di Maggio, Mark J. Johnson and Jason Kotter
This paper uses transaction-level data across millions of accounts to identify cryptocurrency investors and evaluate how fluctuations in individual crypto wealth affect household consumption, equity investment, and local real estate markets. We estimate an MPC out of... View Details
Keywords: Cryptocurrency; Marginal Propensity To Consume; Household Balance Sheet; Real Estate; Etherium; Bitcoin; Investment; Housing; Spending
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Aiello, Darren, Scott R. Baker, Tetyana Balyuk, Marco Di Maggio, Mark J. Johnson, and Jason Kotter. "The Effects of Cryptocurrency Wealth on Household Consumption and Investment." Harvard Business School Working Paper, No. 23-077, June 2023.
  • 17 Nov 2016
  • Working Paper Summaries

Sovereign Risk, Currency Risk, and Corporate Balance Sheets

Keywords: by Wenxin Du and Jesse Schreger
  • December 2023
  • Article

Intermediary Balance Sheets and the Treasury Yield Curve

By: Wenxin Du, Benjamin Hebert and Wenhao Li
We document a regime change in the Treasury market post-Global Financial Crisis (GFC): dealers switched from net short to net long Treasury bonds. We construct “net-long” and “net-short” curves that account for balance sheet and financing costs, and show that actual... View Details
Keywords: Bonds; Financial Markets; Financial Crisis; Asset Pricing
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Du, Wenxin, Benjamin Hebert, and Wenhao Li. "Intermediary Balance Sheets and the Treasury Yield Curve." Art. 103722. Journal of Financial Economics 150, no. 3 (December 2023).
  • 2016
  • Article

The Federal Reserve's Balance Sheet as a Financial-Stability Tool

By: Robin Greenwood, Samuel Gregory Hanson and Jeremy C. Stein
We argue that the Federal Reserve should use its balance sheet to help reduce a key threat to financial stability: the tendency for private-sector financial intermediaries to engage in excessive amounts of maturity transformation—i.e., to finance risky assets using... View Details
Keywords: Central Banking; Policy; Risk Management; Public Administration Industry; United States
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Greenwood, Robin, Samuel Gregory Hanson, and Jeremy C. Stein. "The Federal Reserve's Balance Sheet as a Financial-Stability Tool." Jackson Hole Economic Symposium Conference Proceedings (Federal Reserve Bank of Kansas City) (2016): 335–397.
  • 2021
  • Working Paper

Bank Balance Sheet Constraints and Bond Liquidity

By: Johannes Breckenfelder and Victoria Ivashina
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Breckenfelder, Johannes, and Victoria Ivashina. "Bank Balance Sheet Constraints and Bond Liquidity." Working Paper, June 2021.
  • October 2012
  • Article

Central Bank Balance Sheets as Policy Tools

By: Alain Durré and Huw Pill
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Durré, Alain, and Huw Pill. "Central Bank Balance Sheets as Policy Tools." BIS Papers 66 (October 2012): 193–223.
  • October 2022
  • Article

Sovereign Risk, Currency Risk, and Corporate Balance Sheets

By: Wenxin Du and Jesse Schreger
We provide a comprehensive account of the evolution of the currency composition of sovereign and corporate external borrowing by emerging markets from 2003 to 2017. We show that a higher reliance on foreign currency debt by the corporate sector is associated with... View Details
Keywords: Currency; International Finance
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Du, Wenxin, and Jesse Schreger. "Sovereign Risk, Currency Risk, and Corporate Balance Sheets." Review of Financial Studies 35, no. 10 (October 2022): 4587–4629.
  • October 22, 2012
  • Article

Interest Rate Pass-Through: Mortgage Rates, Household Consumption, and Voluntary Deleveraging

By: Marco Di Maggio, Amir Kermani, Benjamin Keys, Tomasz Piskorski, Rodney Ramcharan, Amit Seru and Vincent Yao
Exploiting variation in the timing of resets of adjustable-rate mortgages (ARMs), we find that a sizable decline in mortgage payments (up to 50%) induces a significant increase in car purchases (up to 35%). This effect is attenuated by voluntary deleveraging. Borrowers... View Details
Keywords: Monetary Policy; Household Finance; Refinancing; Contract Rigidities; Debt Rigidity; MPC; Deleveraging; Personal Finance; Household; Policy; Borrowing and Debt; Macroeconomics
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Di Maggio, Marco, Amir Kermani, Benjamin Keys, Tomasz Piskorski, Rodney Ramcharan, Amit Seru, and Vincent Yao. "Interest Rate Pass-Through: Mortgage Rates, Household Consumption, and Voluntary Deleveraging." American Economic Review 107, no. 11 (November 2017): 3550–3588. (Note: this is a combined version of working papers Monetary Policy Pass-Through: Household Consumption and Voluntary Deleveraging by M. Di Maggio, A. Kermani and R. Ramcharan previously Revise & Resubmit at American Economic Review and Mortgage Rates, Household Balance Sheets, and the Real Economy by B. Keys, T. Piskorski, A. Seru, and V. Yao previously Revise and Resubmit at Journal of Political Economy.)
  • August 2017
  • Article

The National Segmentation of Euro Area Bank Balance Sheets during the Financial Crisis

By: Antonio Colangelo, Domenico Giannone, Michele Lenza, Huw Pill and Lucrezia Reichlin
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Colangelo, Antonio, Domenico Giannone, Michele Lenza, Huw Pill, and Lucrezia Reichlin. "The National Segmentation of Euro Area Bank Balance Sheets during the Financial Crisis." Empirical Economics 53, no. 1 (August 2017): 247–265.
  • May 2001 (Revised March 2007)
  • Background Note

Balance Sheet, The

By: David F. Hawkins and Jacob Cohen
Discusses the accounting equation and defines common terms found in the statement. Also provides an example of the balance sheets of Coca-Cola Co., Ariba, Inc., and Safeway, Inc. View Details
Keywords: Accounting
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Hawkins, David F., and Jacob Cohen. "Balance Sheet, The." Harvard Business School Background Note 101-108, May 2001. (Revised March 2007.)
  • August 2017
  • Comment

Comment on: "Dealer Balance Sheets and Bond Liquidity Provision" by Adrian, Boyarchenko and Shachar

By: Marco Di Maggio
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Di Maggio, Marco. Comment on: "Dealer Balance Sheets and Bond Liquidity Provision" by Adrian, Boyarchenko and Shachar. Journal of Monetary Economics 89 (August 2017): 110–112.
  • June 12, 2017
  • Article

Corporate Balance Sheets in Emerging Markets: A Comparison of the Global Crisis and the Asian Financial Crisis

By: Laura Alfaro, Gonzalo Asis, Anusha Chari and Ugo Panizza
Leverage levels in emerging market firms rose dramatically in the aftermath of the Global Crisis. This column examines whether concerns of a repeat of the Asian financial crisis, which was largely attributed to corporate financial roots, are justified. While firm... View Details
Keywords: Financial Crisis; Emerging Markets; System Shocks
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Alfaro, Laura, Gonzalo Asis, Anusha Chari, and Ugo Panizza. "Corporate Balance Sheets in Emerging Markets: A Comparison of the Global Crisis and the Asian Financial Crisis." Vox, CEPR Policy Portal (June 12, 2017).
  • February 2021
  • Article

Do Household Wealth Shocks Affect Productivity? Evidence from Innovative Workers During the Great Recession

By: S. Bernstein, T. McQuade and R. Townsend
We investigate how the deterioration of household balance sheets affects worker productivity, and, in turn, economic downturns. Specifically, we compare the output of innovative workers who experienced differential declines in housing wealth during the financial crisis... View Details
Keywords: Great Recession; Household; Financial Condition; System Shocks; Employees; Performance Productivity
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Bernstein, S., T. McQuade, and R. Townsend. "Do Household Wealth Shocks Affect Productivity? Evidence from Innovative Workers During the Great Recession." Journal of Finance 76, no. 1 (February 2021): 57–111.
  • 2023
  • Working Paper

Trading Off Business and Family Investments: Evidence from U.S. Entrepreneurial Households

By: Olivia S Kim
Keywords: Downsizing; Small Business; Work-Life Balance; Household
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Kim, Olivia S. "Trading Off Business and Family Investments: Evidence from U.S. Entrepreneurial Households." Working Paper. (Revise and Resubmit, Management Science.)
  • January 2011 (Revised November 2011)
  • Case

Identifying Firm Capital Structure

Students are asked to link concealed balance sheets with firm descriptions. The case helps students understand how balance sheets reflect industry and firm characteristics. View Details
Keywords: Financial Statements; Business Ventures; Capital Structure
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Becker, Bo. "Identifying Firm Capital Structure." Harvard Business School Case 211-072, January 2011. (Revised November 2011.)
  • September 2010 (Revised December 2010)
  • Supplement

Enman Oil, Inc. (E)

By: David F. Hawkins
Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions. View Details
Keywords: Energy Sources; Capital Structure; Financial Statements; Energy Industry; Mining Industry; United States
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Hawkins, David F. "Enman Oil, Inc. (E)." Harvard Business School Supplement 111-046, September 2010. (Revised December 2010.)
  • September 2010 (Revised December 2010)
  • Supplement

Enman Oil, Inc. (C)

By: David F. Hawkins
Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions. View Details
Keywords: Energy Sources; Capital Structure; Financial Statements; Energy Industry; Mining Industry; United States
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Hawkins, David F. "Enman Oil, Inc. (C)." Harvard Business School Supplement 111-044, September 2010. (Revised December 2010.)
  • September 2013
  • Teaching Note

The Case of the Unidentified Industries—2013

By: Mihir A. Desai, William E. Fruhan, Jr. and Elizabeth A. Meyer
Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14... View Details
Keywords: Financial Management; Accounting Statements; Ratio Analysis; Financial Statements; Finance
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Desai, Mihir A., William E. Fruhan, Jr., and Elizabeth A. Meyer. "The Case of the Unidentified Industries—2013." Harvard Business School Teaching Note 214-030, September 2013.
  • February 2003 (Revised February 2004)
  • Case

Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)

The concept of deferred tax accounting is introduced, along with examples to demonstrate the balance sheet perspective of FAS #109. View Details
Keywords: Taxation; Accounting
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Miller, Gregory S., and Jacob Cohen. "Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)." Harvard Business School Case 103-064, February 2003. (Revised February 2004.)
  • September 2013
  • Case

The Case of the Unidentified Industries—2013

By: Mihir A. Desai, William E. Fruhan Jr. and Elizabeth A. Meyer
Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14... View Details
Keywords: Financial Management; Accounting Statements; Ratio Analysis; Financial Statements; Finance
Citation
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Desai, Mihir A., William E. Fruhan Jr., and Elizabeth A. Meyer. "The Case of the Unidentified Industries—2013." Harvard Business School Case 214-028, September 2013.
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