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  • All HBS Web  (37)
    • Faculty Publications  (7)

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    • All HBS Web  (37)
      • Faculty Publications  (7)

      Asset Impairment Remove Asset Impairment →

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      • June 2021 (Revised February 2023)
      • 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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      Heese, Jonas, and Annelena Lobb. "MicroStrategy: Accounting for Cryptocurrency." Harvard Business School Case 121-066, June 2021. (Revised February 2023.)
      • August 2017 (Revised November 2017)
      • Case

      Accounting for Political Risk at AES

      By: Gerardo Pérez Cavazos and Suraj Srinivasan
      As a global energy generating company, AES frequently faces challenges from political changes and instability. This is exacerbated by the fact that in many instances AES' primary customer is the government, which is also in charge of law-making. For example, AES'...  View Details
      Keywords: Political Risk; Asset Impairment; Risk Factors; Fair Value; Fair Value Accounting; Financial Reporting; Financial Statements; Energy Industry; Bulgaria; Dominican Republic; United States; Venezuela
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      Pérez Cavazos, Gerardo, and Suraj Srinivasan. "Accounting for Political Risk at AES." Harvard Business School Case 118-023, August 2017. (Revised November 2017.)
      • February 2017 (Revised June 2017)
      • Case

      ExxonMobil: Business as Usual? (A)

      By: George Serafeim, Shiva Rajgopal and David Freiberg
      Climate change was becoming an important societal and business issue as more governments were introducing climate change related regulations and investors became increasibly worried about stranded assets within oil and gas firms. In September 2016, the U.S. Securities...  View Details
      Keywords: Oil & Gas; Oil Prices; Oil Companies; Asset Impairment; Predictive Analytics; Sustainability; Environmental Impact; Innovation; Disclosure; Accounting; Valuation; Climate Change; Renewable Energy; Environmental Sustainability; Financial Reporting; Energy Industry
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      Serafeim, George, Shiva Rajgopal, and David Freiberg. "ExxonMobil: Business as Usual? (A)." Harvard Business School Case 117-046, February 2017. (Revised June 2017.)
      • February 2017 (Revised June 2017)
      • Supplement

      ExxonMobil: Business as Usual? (B)

      By: George Serafeim, Shiva Rajgopal and David Freiberg
      The case presents ExxonMobil's response to growing pressure to disclose how climate change will impact their business. This includes multiple asset impairments and losing a proxy vote to shareholders to increase climate change related reporting. Supplements the (B)...  View Details
      Keywords: Oil & Gas; Oil Prices; Oil Companies; Asset Impairment; Predictive Analytics; Sustainability; Environmental Impact; Innovation; Disclosure; Accounting; Valuation; Energy Sources; Ethics; Corporate Disclosure; Governance Compliance; Climate Change; Financial Reporting; Energy Industry; United States
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      Serafeim, George, Shiva Rajgopal, and David Freiberg. "ExxonMobil: Business as Usual? (B)." Harvard Business School Supplement 117-047, February 2017. (Revised June 2017.)
      • November 2016 (Revised December 2016)
      • Module Note

      Strategy Execution Module 13: Identifying Strategic Risk

      By: Robert Simons
      This module reading begins by describing the three sources of strategic risk—operations risk, asset impairment risk, and competitive risk—and demonstrates how these risks can undermine an entire business. To assist in the identification of these risks, the risk...  View Details
      Keywords: Management Control Systems; Implementing Strategy; Execution; Risk Assessment; Operational Control; Asset Impairment; Franchise Risk; Fraud; Strategy; Information Management
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      Simons, Robert. "Strategy Execution Module 13: Identifying Strategic Risk." Harvard Business School Module Note 117-113, November 2016. (Revised December 2016.)
      • 2015
      • Working Paper

      Collateral Shortages and Intermediation Networks

      By: Marco Di Maggio and Alireza Tahbaz-Salehi
      This paper argues that in the presence of trading frictions and agency problems, the interbank market may be overly fragile, in the sense that small changes in the liquidity of assets used as collateral may lead to large swings in haircuts and a potential credit...  View Details
      Keywords: Financial Intermediation; Financial Networks; Secured Lending; Collateral; Repo Runs; ABCP Collapse; Networks; Negotiation; Financing and Loans; Financial Crisis
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      Di Maggio, Marco, and Alireza Tahbaz-Salehi. "Collateral Shortages and Intermediation Networks." Working Paper, November 2015. (Revise and Resubmit to The Review of Financial Studies.)
      • Research Summary

      Mastering Strategy Execution

      By: Robert Simons

      Professor Robert Simons’ research encompasses three areas of management accountability that are the foundation for successful strategy execution: organization design, performance measurement and control, and risk management. In addition, Simons is interested in the...  View Details

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