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All HBS Web
(2,020)
- People (1)
- News (324)
- Research (1,261)
- Events (2)
- Multimedia (1)
- Faculty Publications (666)
- September 1992 (Revised April 1993)
- Background Note
Recognizing Revenues and Expenses: When Is Income Earned?
By: William J. Bruns Jr.
An introduction to the accrual concept used in accounting and its importance to revenue recognition and the matching concept. To be used in conjunction with inventory valuation cases where delivery may not constitute a sale and revenue.
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Bruns, William J., Jr. "Recognizing Revenues and Expenses: When Is Income Earned?" Harvard Business School Background Note 193-047, September 1992. (Revised April 1993.)
- November 2010 (Revised December 2010)
- Case
Electro, Inc.
By: David F. Hawkins
CFO of U.S. company preparing for U.K. analyst meetings reviews his company's 2008 earnings per share calculations.
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Keywords:
Business Earnings;
Financial Reporting;
International Accounting;
Standards;
United Kingdom;
United States
Hawkins, David F. "Electro, Inc." Harvard Business School Case 111-058, November 2010. (Revised December 2010.)
- November 1985 (Revised August 1997)
- Case
Harnischfeger Corp.
Presents an analysis of Harnischfeger's quality of earnings, and the investment potential of the company's stock in light of the company's turnaround strategy.
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Keywords:
Financial Condition;
Revenue;
Stock Shares;
Profit;
Economic Growth;
Financial Reporting;
Growth and Development;
Growth and Development Strategy;
Safety;
Utilities Industry
Palepu, Krishna G. "Harnischfeger Corp." Harvard Business School Case 186-160, November 1985. (Revised August 1997.)
- 18 Oct 2004
- Research & Ideas
The Bias of Wall Street Analysts
developments. His work examines how "sell-side financial analysts incorporate accounting information in their earnings forecasts, common stock valuations, and investment recommendations." He also analyzes management View Details
- Article
Core Earnings: New Data and Evidence
By: Ethan Rouen, Eric C. So and Charles C.Y. Wang
Using a novel dataset, we show that components of firms' GAAP earnings stemming from ancillary business activities or transitory shocks are significant in frequency and magnitude. These components have grown over time and are dispersed across various sections of the...
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Keywords:
Core Earnings;
Transitory Earnings;
Non-operating Earnings;
Quantitative Disclosures;
Equity Valuation;
Big Data;
Business Earnings;
Financial Reporting;
Valuation;
Analytics and Data Science
Rouen, Ethan, Eric C. So, and Charles C.Y. Wang. "Core Earnings: New Data and Evidence." Journal of Financial Economics 142, no. 3 (December 2021): 1068–1091.
- June 1993 (Revised May 1997)
- Case
SKA (Sweden)
By: David F. Hawkins
Management is debating a proposal to capitalize R&D. While Swedish GAAP permits capitalization, the general practice is to expense R&D as incurred.
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Keywords:
Financial Statements;
Financial Reporting;
Framework;
Balanced Scorecard;
Policy;
Accounting Industry;
Sweden
Hawkins, David F. "SKA (Sweden)." Harvard Business School Case 193-166, June 1993. (Revised May 1997.)
- November 1999 (Revised June 2001)
- Case
Seitel, Inc.
By: David F. Hawkins
The company's accounting for its seismic data library is questioned. Teaching Purpose: Inventory accounting.
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Keywords:
Stock Shares;
Financial Statements;
Business Earnings;
Financial Reporting;
Stock Options;
Mathematical Methods;
Accounting Industry
Hawkins, David F. "Seitel, Inc." Harvard Business School Case 100-022, November 1999. (Revised June 2001.)
- Web
HBS - PDF Downloads
2021 Annual Report From The Dean Financials PDF Downloads Archive PDF Downloads Download Full Report Download Financials
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- Fast Answer
Field Course: Business of the Arts (BOTA)
Charity Navigator
Ratings of nonprofits based on their Accountability & Transparency and Financial Health. Advisory Board for the Arts Global network-based learning organization in the cultural sector. Statistics... View Details
Ratings of nonprofits based on their Accountability & Transparency and Financial Health. Advisory Board for the Arts Global network-based learning organization in the cultural sector. Statistics... View Details
- October 2011
- Teaching Note
Bridging the GAAPs (TN)
By: Gwen Yu
Teaching Note for 111-114.
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Keywords:
Equity;
Financial Reporting;
Investment Portfolio;
Valuation;
Framework;
Adoption;
Standards;
Globalization
Yu, Gwen. "Bridging the GAAPs (TN)." Harvard Business School Teaching Note 112-045, October 2011.
- 2010
- Dissertation
Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS
By: Gwen Yu
Prior literature shows that investors under-invest in foreign firms due to information asymmetry problems. I posit that differences in local accounting standards are a source of the information asymmetry among investors. Using security-level holdings of international...
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Keywords:
Financial Reporting;
International Accounting;
Standards;
Investment Portfolio;
Foreign Direct Investment
Yu, Gwen. "Accounting Standards and International Portfolio Holdings: Analysis of Cross-border Holdings Following Mandatory Adoption of IFRS." Diss., University of Michigan, 2010. (Winner of American Accounting Association. International Accounting Section. Outstanding Dissertation Award presented by American Accounting Association.)
- 2016
- Working Paper
Managers' Cultural Background and Disclosure Attributes
By: Francois Brochet, Gregory S. Miller, Patricia Naranjo and Gwen Yu
We examine how a manager’s ethnic cultural background affects managers’ communication with investors. Using a sample of earnings conference calls transcripts with 26,430 executives from 42 countries, we find that managers from ethnic groups that have a more...
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Keywords:
Disclosure Tone;
Individualism;
Conference Calls;
Ethnic Group;
Management Style;
Communication Intention and Meaning;
Ethnicity;
Corporate Disclosure;
Financial Reporting
Brochet, Francois, Gregory S. Miller, Patricia Naranjo, and Gwen Yu. "Managers' Cultural Background and Disclosure Attributes." Harvard Business School Working Paper, No. 17-027, October 2016.
- October 1993 (Revised June 1997)
- Case
Champion International
By: David F. Hawkins
Management must decide which first quarter's earnings numbers to report. The company is classified by its securities market as a "growth" company. The corporate controller prefers a quarterly earnings figure that represents a decline in earnings.
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Keywords:
Problems and Challenges;
Financial Reporting;
Judgments;
Leadership;
Management Teams;
Corporate Disclosure
Hawkins, David F. "Champion International." Harvard Business School Case 194-028, October 1993. (Revised June 1997.)
- October 1975 (Revised August 1986)
- Case
Limited Editions, Inc.
Describes a new venture: production of figurines in limited quantities as works of art and investments. Company guarantees to repurchase at original price.
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Frolin, Dennis P. "Limited Editions, Inc." Harvard Business School Case 176-083, October 1975. (Revised August 1986.)
- Web
Historic Corporate Reports, 1985-2003 | Baker Library | Bloomberg Center | Harvard Business School
(.tiff/.tif). Access Access method In Library Only Access notes Contact Baker Research Services to discuss access. Related Resources Company Filings and Annual Reports Database AttributesCoverage1985 - 2003Categories Annual View Details
- 06 Dec 2021
- News
Truth Be Told
effective in terms of getting the right information in a financially sound way. The problem is that the current structure incentivizes employees to report issues where the penalty is high. For a workplace...
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- February 2010 (Revised December 2011)
- Case
Ricoh Company, Ltd.
By: Robert G. Eccles, Amy C. Edmondson, Marco Iansiti and Akiko Kanno
Ricoh, the Japanese copier manufacturer, is committed to reducing its environmental impact to one-eighth of its 2000 levels by 2050. It has already introduced three stages of environmental awareness to its operations, and its recycled copier business broke even in...
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Keywords:
Environmental Accounting;
Financial Reporting;
Integrated Corporate Reporting;
Investment;
Operations;
Corporate Social Responsibility and Impact;
Environmental Sustainability;
Electronics Industry;
Manufacturing Industry;
Japan
Eccles, Robert G., Amy C. Edmondson, Marco Iansiti, and Akiko Kanno. "Ricoh Company, Ltd." Harvard Business School Case 610-053, February 2010. (Revised December 2011.)
- March 1973 (Revised October 1983)
- Case
Stirling Homex (A)
Deals primarily with the basic issue of revenue recognition. Homex was recognizing revenue from its modular units prior to the date on which an actual sale had taken place. In addition, there are some interesting issues dealing with the allocation of profit between...
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Barrett, M. Edgar, and Jonathon Brown. "Stirling Homex (A)." Harvard Business School Case 173-193, March 1973. (Revised October 1983.)
- Web
Value a company | Baker Library | Bloomberg Center | Harvard Business School
beta.OPM eBaker Sources:IBISWorldU.S. industry ratios are available from IBISWorld – each industry reports has a Key Statistics tab which includes Industry Financial Ratios. ).OrbisCan be used to locate...
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- October 2019
- Supplement
Impax Laboratories: Executing Accretive Acquisitions (B)
By: Benjamin C. Esty and Daniel Fisher
Explores events after Impax announced the acquisition of a portfolio of generic pharmaceutical products from Teva in June 2016.
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Keywords:
Financial Reporting;
Financial Statements;
Mergers and Acquisitions;
Capital Structure;
Financial Strategy;
Competition;
Competitive Advantage;
Corporate Strategy;
Pharmaceutical Industry;
United States
Esty, Benjamin C., and Daniel Fisher. "Impax Laboratories: Executing Accretive Acquisitions (B)." Harvard Business School Supplement 220-031, October 2019.