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All HBS Web
(2,020)
- People (1)
- News (324)
- Research (1,261)
- Events (2)
- Multimedia (1)
- Faculty Publications (666)
- 09 Sep 2009
- First Look
First Look: September 9
failures are likely to spur problem solving. We hypothesize that problem solving activities are especially likely to follow reported operational failures that provoke financial and legal liability risks. We...
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Keywords:
Martha Lagace
- 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.)
- August 2010
- Supplement
Batson International, S.A. (B)
By: David F. Hawkins
A surprise internal audit of a division's accounting practices reveals a number of possible earnings management and accounting irregularities.
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Keywords:
Accounting Audits;
Earnings Management;
Financial Reporting;
International Accounting;
Standards;
United States
Hawkins, David F. "Batson International, S.A. (B)." Harvard Business School Supplement 111-024, August 2010.
- 01 Jun 2003
- News
Bottom-Line Discrepancies
On the one hand, your company did extremely well last year. You reported large profits to your shareholders. On the other hand, last year was very difficult for your company. Your tax returns showed losses. Such a scenario is more and...
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- 08 Jul 2015
- What Do You Think?
Do Americans Work Too Much and Think About Work Too Little?
would have you, and themselves, believe in how 'hard' they work it's about productivity in spite of how workers report about how hard any of us 'feel' we work." TNoble101, arguing for better economic justice for overtime workers,...
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- July 2002 (Revised March 2005)
- Case
Kendall Square Research Corporation (A) (Abridged)
By: William J. Bruns Jr. and F. Warren McFarlan
Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993, and the company sold stock to the public for the first time. Analysts forecasted higher earnings for 1993, then the company's revenue recognition...
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Bruns, William J., Jr., and F. Warren McFarlan. "Kendall Square Research Corporation (A) (Abridged)." Harvard Business School Case 303-036, July 2002. (Revised March 2005.)
- 2013
- Working Paper
Network Effects in Countries' Adoption of IFRS
By: Karthik Ramanna and Ewa Sletten
If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, albeit in a staggered manner, adopt IFRS over local standards in the...
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Keywords:
Financial Reporting;
International Accounting;
Network Effects;
Standards;
Adoption;
Value
Ramanna, Karthik, and Ewa Sletten. "Network Effects in Countries' Adoption of IFRS." Harvard Business School Working Paper, No. 10-092, April 2010. (Revised July 2013.)
- 01 Mar 2008
- News
India is more Transparent
China, can I believe the financial information in a company’s annual report? “Not really, I say. The annual report does not serve the purpose it does in market economies, that is, to communicate reliable...
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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.
- 01 Sep 2010
- News
Letters to the Editor
graduating MBAs to engage in and influence the key strategic priorities of leading social sector organizations. Although the article cited the generous financial support that HBS and its donor base provides to fellows, it’s also worth...
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- 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.)
- 01 Mar 2011
- News
Entrepreneurs’ Fund
month. Said Rumennik, “The Minimum Viable Product Fund, or MVP Fund, alleviates the daunting financial barrier preventing students from building initial prototypes or test products, and encourages them to connect with like-minded peers.”...
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- 01 Sep 2009
- News
Executive Pay: Onward & Upward
1994 Under intense pressure from industry, regulators decide stock options should not be reported as a compensation expense but as footnotes in financial statements. 2002 Following the collapse of Enron and...
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- August 2010 (Revised August 2011)
- Case
Batson International, S.A. (A)
By: David F. Hawkins
Management seeking to make up a shortfall in interim period earnings is seeking an accounting solution to close the gap.
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Keywords:
Earnings Management;
Financial Reporting;
International Accounting;
Financial Management;
Standards;
United States
Hawkins, David F. "Batson International, S.A. (A)." Harvard Business School Case 111-023, August 2010. (Revised August 2011.)
- 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.)
- 14 Jun 2018
- News
Dhivya Suryadevara Named GM’s Next CFO
Photo courtesy of GM Photo courtesy of GM The CEO of General Motors, Mary Barra, recently announced that Dhivya Suryadevara (MBA 2003) will be named CFO. Fortune reported that as vice president of corporate finance, Suryadevara has been...
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- 21 Jul 2014
- Research & Ideas
Is a Gap in Small-Business Credit Holding Back the American Economy?
to $1 million, which are often extended to small firms, have shown declines through the first half of 2013, and are down about 21 percent since the financial crisis. It is important to outline some caveats on this data. First, data from...
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- 2008
- Article
Governance and Merger Accounting: Evidence from Stock Price Reactions to Purchase versus Pooling
By: Francisco de Asis Martinez-Jerez
This paper examines the effect of corporate governance on investor reactions to accounting choice in the context of accounting for business combinations. Using a sample of 324 recent stock swap acquisitions I find that, contrary to practitioners' belief that capital...
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Keywords:
Financial Reporting;
Financial Statements;
Mergers and Acquisitions;
Capital Markets;
Stocks;
Price;
Corporate Governance
Martinez-Jerez, Francisco de Asis. "Governance and Merger Accounting: Evidence from Stock Price Reactions to Purchase versus Pooling." Art. 1. European Accounting Review 17, no. 1 (2008): 5–35. (Lead Article.)
- 02 Mar 2016
- News
On Credit
economic effects across geography and industry thanks to the Dun collection’s comprehensive holdings. 2. New York, vol. 216, p. 731, Ibid. Credit reports for women, who were not legally liable for their debts, always made mention of the...
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Keywords:
Julia Hanna
- 01 Apr 2000
- News
HBS Global Conference Set for Berlin in June
Final plans are in place for the 2000 HBS Global Alumni Conference, to be held in Berlin, June 1316. Conference cochairmen Christoph-Matthias Brand (MBA '94) and Heiner Thorborg (12th ISMP) report that early registration is strong for the...
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