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  • December 1999 (Revised April 2012)
  • Background Note

Earnings Per Share

By: David F. Hawkins
Discusses accounting rules for earnings per share measurement. The U.S. approach is described in detail and non-U.S. practices are briefly covered. A rewritten version of an earlier note. View Details
Keywords: Business Earnings; Stock Shares; Profit; Governing Rules, Regulations, and Reforms; Measurement and Metrics; United States
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Hawkins, David F. "Earnings Per Share." Harvard Business School Background Note 100-015, December 1999. (Revised April 2012.)
  • 10 Dec 2007
  • HBS Case

One Laptop per Child

great gadget" and improve the educational possibilities for children in impoverished environments? Tech-savvy people as well as the socially conscious have been intrigued by the idea of "one laptop per child" since it made... View Details
Keywords: by Martha Lagace; Computer
  • March 1999
  • Teaching Note

California PERS TN

By: Jay W. Lorsch
Teaching Note for (9-291-045). View Details
Keywords: California
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Lorsch, Jay W. "California PERS TN." Harvard Business School Teaching Note 499-051, March 1999.
  • July 1991 (Revised August 2000)
  • Case

California PERS (A)

By: Jay O. Light, Jay W. Lorsch and James O. Sailer
Examines California Public Employees Retirement System (CalPERS), the world's fourth largest pension fund. Dale Hanson, CEO of CalPERS, has a problem; how does he use CalPERS' influence as the holder of a small percentage of 1,300 American companies to put pressure on... View Details
Keywords: Employees; Retirement; System; Asset Pricing; Performance Improvement; Corporate Governance; Investment Funds; Investment Return; California
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Light, Jay O., Jay W. Lorsch, and James O. Sailer. "California PERS (A)." Harvard Business School Case 291-045, July 1991. (Revised August 2000.)
  • February 2001
  • Case

California PERS (B)

By: Jay O. Light, Jay W. Lorsch, James O. Sailer and Katharina Pick
The largest state pension fund continues the evolution of its approach to corporate governance contemplating "relationship investing" and other new approaches. View Details
Keywords: Investment; Corporate Governance; Financial Management; Asset Management; Business and Shareholder Relations; Investment Funds; Financial Services Industry; California
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Light, Jay O., Jay W. Lorsch, James O. Sailer, and Katharina Pick. "California PERS (B)." Harvard Business School Case 201-091, February 2001.
  • July 1994
  • Teaching Note

California PERS (A) TN

By: Jay O. Light and James O. Sailer
Teaching Note for (9-291-045). View Details
Keywords: California
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Light, Jay O., and James O. Sailer. "California PERS (A) TN." Harvard Business School Teaching Note 295-004, July 1994.
  • June 1985
  • Background Note

Computing and Analyzing Earnings per Share

By: David F. Hawkins
Keywords: Profit
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Hawkins, David F. "Computing and Analyzing Earnings per Share." Harvard Business School Background Note 185-164, June 1985.
  • May 1995 (Revised April 1997)
  • Background Note

Basic and Diluted Earnings Per Share

By: David F. Hawkins
Keywords: Business Earnings
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Hawkins, David F. "Basic and Diluted Earnings Per Share." Harvard Business School Background Note 195-233, May 1995. (Revised April 1997.)
  • February 2008 (Revised August 2008)
  • Case

Quanta Computer and the One Laptop Per Child Initiative

By: Willy Shih, Chintay Shih and Jyun-Chen Wang
When Quanta Computer, Inc., the world's largest manufacturer of laptop computers, first joined the One Laptop Per Child (OLPC) initiative, it faced a challenge trying to balance the cost objectives of a laptop computer targeted at children of the developing world with... View Details
Keywords: For-Profit Firms; Disruptive Innovation; Demand and Consumers; Supply Chain; Partners and Partnerships; Nonprofit Organizations; Hardware
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Shih, Willy, Chintay Shih, and Jyun-Chen Wang. "Quanta Computer and the One Laptop Per Child Initiative." Harvard Business School Case 608-102, February 2008. (Revised August 2008.)
  • August 2022
  • Case

One Tiger Per Mountain: The He Family Office

By: Lauren Cohen, Fei Wu and Grace Headinger
Roy He, founder and majority shareholder of his family construction material production company, was preparing to pass down the family business through its first generational handover to his children. His decision would establish his familial legacy and set a precedent... View Details
Keywords: Governance Structure; Family Business; Family Ownership; Strategic Planning; Family and Family Relationships; Leadership; Construction Industry; Canton (city, China); Canton (province, China); China
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Cohen, Lauren, Fei Wu, and Grace Headinger. "One Tiger Per Mountain: The He Family Office." Harvard Business School Case 223-001, August 2022.
  • 11 Apr 2013
  • Panel Discussion

From Per Capita to Pro Capita: Launch of the Social Progress Imperative

By: Michael E. Porter, Michael Green, Heather Hancock, Judith Rodin, Madhav Chavan and Ngaire Woods
What is a successful country? The global debate about development has, for decades, been focused on a single, economic measure of success: Gross Domestic Product (GDP) Per Capita. But this tells us little about the real wellbeing of a nation or its sustainability. What... View Details
Keywords: Social Progress Index; Country; Measurement and Metrics; Social Issues
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Porter, Michael E., Michael Green, Heather Hancock, Judith Rodin, Madhav Chavan, and Ngaire Woods. "From Per Capita to Pro Capita: Launch of the Social Progress Imperative." Skoll World Forum on Social Entrepreneurship, Skoll Foundation, United Kingdom, April 11, 2013.
  • February 2008 (Revised June 2008)
  • Teaching Note

Quanta Computer and the One Laptop Per Child Initiative (TN)

By: Willy Shih
Teaching Note for [608102]. View Details
Keywords: Information Technology; Behavior; Computer Industry
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Shih, Willy. "Quanta Computer and the One Laptop Per Child Initiative (TN)." Harvard Business School Teaching Note 608-103, February 2008. (Revised June 2008.)
  • March 1997
  • Article

FASB and IASC Issue Similar Earnings per Share Standards

By: David F. Hawkins
Keywords: Accounting; Standards
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Hawkins, David F. "FASB and IASC Issue Similar Earnings per Share Standards." Accounting Bulletin, no. 47 (March 1997).
  • September 1983 (Revised June 1985)
  • Background Note

Note on Income Recognition, Results of Operations, and Earnings per Share

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Dearden, John. "Note on Income Recognition, Results of Operations, and Earnings per Share." Harvard Business School Background Note 184-038, September 1983. (Revised June 1985.)
  • May 2003
  • Book Review

Review of Entrepreneurship in Vietnam: Transformation and Dynamics edited by Per Ronnas and Bhargavi Ramamurthy

Keywords: Entrepreneurship; Transformation; Global Range; Viet Nam
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Abrami, Regina M. "Review of Entrepreneurship in Vietnam: Transformation and Dynamics edited by Per Ronnas and Bhargavi Ramamurthy." Journal of Asian Studies 62, no. 2 (May 2003): 713–715.
  • 2010
  • Chapter

Política de clústers: guia per a l'Estat del Debat (Cluster Policy: The State of the Debate)

By: Christian H.M. Ketels
The chapter provides an overview of the recent literature discussing the pros and cons of cluster policy View Details
Keywords: Cost vs Benefits; Policy; Body of Literature; Industry Clusters
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Ketels, Christian H.M. "Política de clústers: guia per a l'Estat del Debat (Cluster Policy: The State of the Debate)." In Clusters i competitivitat: el cas de Catalunya (1993-2010), edited by Joan Miquel Hernandez Gascon, Alberto Pezzi, and Antoni Soy I Casals, 129 – 150. Papers d'economia industrial. Barcelona: Generalitat de Catalunya, Departament d'Innovació, Universitats i Empresa, 2010, Spanish ed.
  • 24 Mar 2010
  • Working Paper Summaries

Fiduciary Duties and Equity-Debtholder Conflicts

Keywords: by Bo Becker & Per Stromberg
  • 13 Jan 2010
  • Working Paper Summaries

Private Equity and Industry Performance

Keywords: by Shai Bernstein, Josh Lerner, Morten Sørensen & Per Strömberg
  • May 2015 (Revised September 2017)
  • Case

Generating Higher Value at IBM (A)

By: Benjamin C. Esty and E. Scott Mayfield
This case analyzes IBM's financial performance and its capital allocation decisions over a 10-year period from 2004-2013, during which IBM returned more than $140B to shareholders through a combination of dividends and share repurchases. During this time, CEO Sam... View Details
Keywords: Dividends; Share Repurchases; Earnings Guidance; Financial Statement Analysis; Financial Ratios; Payout Policy; Earnings Per Share (EPS); Earnings Management; Change Management; Leadership; Transformation; Financial Strategy
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Esty, Benjamin C., and E. Scott Mayfield. "Generating Higher Value at IBM (A)." Harvard Business School Case 215-058, May 2015. (Revised September 2017.)
  • June 2015
  • Supplement

Generating Higher Value at IBM (A): EPS Forecasting Model

By: Benjamin C. Esty and Scott Mayfield
This case analyzes IBM's financial performance and its capital allocation decisions over a 10-year period from 2004-2013, during which IBM returned more than $140B to shareholders through a combination of dividends and share repurchases. During this time, CEO Sam... View Details
Keywords: Dividends; Share Repurchases; Earnings Guidance; Financial Statement Analysis; Financial Ratios; Payout Policy; Earnings Per Share (EPS); Earnings Management; Change Management; Leadership; Transformation; Financial Strategy
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Esty, Benjamin C., and Scott Mayfield. "Generating Higher Value at IBM (A): EPS Forecasting Model." Harvard Business School Spreadsheet Supplement 215-711, June 2015.
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