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Show Results For
-
All HBS Web
(1,438)
- People (4)
- News (209)
- Research (907)
- Events (2)
- Multimedia (4)
- Faculty Publications (422)
- April 2012
- Case
Chapman International Inc.
By: David F. Hawkins
Management must make some accounting policy decisions to reach first-quarter earnings consensus.
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Hawkins, David F. "Chapman International Inc." Harvard Business School Case 112-098, April 2012.
- December 2000 (Revised March 2003)
- Case
Machinery International (B)
By: David F. Hawkins
An assistant is asked to prepare illustrative derivative and hedge accounting examples for the audit committee. Students are required to complete the examples. Teaching Purpose: Introduces students to the basics of derivative and hedge accounting.
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Keywords:
Accounting Audits;
Machinery and Machining;
Activity Based Costing and Management;
Currency;
Cost Management;
Financial Statements;
Accounting Industry;
Accounting Industry;
United States
Hawkins, David F. "Machinery International (B)." Harvard Business School Case 101-061, December 2000. (Revised March 2003.)
- November 1992 (Revised June 1993)
- Case
International Paper (A)
Concerns the decision of International Paper, the world's largest pulp and paper corporation, about when to adopt the provisions of Statement of Financial Accounting Standards 106 (SFAS 106), "Employers' Accounting for Postretirement Benefits Other than Pensions." SFAS...
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Barth, Mary E., and Charles A Nichols, III. "International Paper (A)." Harvard Business School Case 193-060, November 1992. (Revised June 1993.)
- December 1999 (Revised March 2001)
- Case
Machinery International (A)
By: David F. Hawkins
A U.S. company must decide how to translate its German subsidiary's DM financial statements into U.S. dollars for public and internal reporting purposes. A rewritten version of an earlier case.
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Keywords:
Machinery and Machining;
Financial Statements;
Financial Reporting;
Currency;
Money;
Accounting;
Valuation;
Accounting Industry;
Accounting Industry;
United States
Hawkins, David F. "Machinery International (A)." Harvard Business School Case 100-012, December 1999. (Revised March 2001.)
- 30 Jun 2013
- News
Accounting rule change undermines US banks
- February 2011 (Revised October 2018)
- Case
ALAC International
By: Richard S. Ruback and Royce Yudkoff
ALAC was a small importer of specialty industrial chemicals. The case explores the different financing alternatives to facilitate the company's explosive growth in working capital. At the end of 2009, the company was awarded the United States distributorship for the...
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Ruback, Richard S., and Royce Yudkoff. "ALAC International." Harvard Business School Case 211-065, February 2011. (Revised October 2018.)
- February 2003 (Revised May 2004)
- Case
ENSR International
What is the best way to "sell" consulting services? Should the firm focus on key accounts? Should it have dedicated salespeople? How should the firm account for "selling" activities in its compensation plan? ENSR is an environmental consulting firm located in Westford,...
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Godes, David B. "ENSR International." Harvard Business School Case 503-075, February 2003. (Revised May 2004.)
- January 1997 (Revised July 1998)
- Case
Dendrite International (Condensed)
By: John A. Deighton
This version has been shortened to concentrate on the issue of managing a long selling process and long post-sale account relationship. The focus on the pharmaceutical industry in the United States, Europe, and Japan is preserved. Broader questions of expansion into...
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Keywords:
Customer Focus and Relationships;
Marketing Strategy;
Product Development;
Sales;
Expansion;
Chemical Industry;
Pharmaceutical Industry;
Japan;
Europe;
United States
Deighton, John A. "Dendrite International (Condensed)." Harvard Business School Case 597-072, January 1997. (Revised July 1998.) (request a courtesy copy.)
- January 1997
- Article
Moving toward Three New International Accounting Standards: Employee Benefits, Discontinued Operations, and Provisions and Contingencies
By: David F. Hawkins
Hawkins, David F. "Moving toward Three New International Accounting Standards: Employee Benefits, Discontinued Operations, and Provisions and Contingencies." Accounting Bulletin, no. 45 (January 1997).
- December 1999 (Revised January 2003)
- Case
Standard International Inc. (A)
By: David F. Hawkins
The company top management must make a series of accounting decisions that will determine the company's quarterly income. A rewritten version of an earlier case.
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Keywords:
Financial Reporting;
Financial Statements;
Inflation and Deflation;
International Finance;
Research and Development;
Accounting Industry
Hawkins, David F. "Standard International Inc. (A)." Harvard Business School Case 100-064, December 1999. (Revised January 2003.)
- October 2010 (Revised July 2013)
- Case
ActionAid International: Globalizing Governance, Localizing Accountability
By: Alnoor Ebrahim and Rachel Gordon
As a global NGO working in 45 countries, ActionAid International aims to eradicate poverty by addressing its underlying causes such as injustice and inequality. This case follows a series of radical transformations implemented by the organization's CEO, Ramesh Singh—a...
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Keywords:
Local Range;
Globalized Firms and Management;
Corporate Accountability;
Corporate Governance;
Leading Change;
Organizational Change and Adaptation;
Organizational Structure;
Nonprofit Organizations;
Power and Influence;
Johannesburg;
London
Ebrahim, Alnoor, and Rachel Gordon. "ActionAid International: Globalizing Governance, Localizing Accountability." Harvard Business School Case 311-004, October 2010. (Revised July 2013.)
- 16 Aug 2011
- Working Paper Summaries
The International Politics of IFRS Harmonization
- 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.)
- Web
Accounting & Management - Doctoral
Clayton S. Rose Adi Sunderam Financial reporting Brian K. Baik Aiyesha Dey Jonas Heese Joseph Pacelli Edward J. Riedl Ethan C. Rouen Anywhere Sikochi Suraj Srinivasan Financial statement analysis Suraj Srinivasan Yuan Zou International...
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- 2012
- Working Paper
A Framework for Research on Corporate Accountability Reporting
By: Karthik Ramanna
This paper provides an accounting-based conceptual framing of the phenomenon of corporate accountability reporting. Such reporting is seen as arising from a delegator's (e.g., a citizenry) demand to hold a delegate (e.g., shareholders) to account. When effective,...
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Keywords:
Integrated Corporate Reporting;
For-Profit Firms;
Framework;
Corporate Accountability;
Corporate Governance;
Corporate Social Responsibility and Impact;
Research;
Environmental Sustainability;
Social Issues
Ramanna, Karthik. "A Framework for Research on Corporate Accountability Reporting." Harvard Business School Working Paper, No. 12-021, September 2011. (Revised July 2012, October 2012.)
- January 2013 (Revised March 2014)
- Case
The IASB at a Crossroads: The Future of International Financial Reporting Standards (B)
By: Karthik Ramanna, Karol Misztal and Daniela Beyersdorfer
In late 2012, IASB chair Hans Hoogervorst, just over a year into his term, must address several serious geopolitical challenges that can derail IFRS growth. The SEC has issued a report outlining why the U.S. should not adopt IFRS. Other major economies such as Japan...
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Keywords:
IASB;
IFRS;
International Politics;
Standard Setting;
Accounting;
International Accounting;
International Relations;
Government and Politics;
Accounting Industry;
Accounting Industry;
China;
Europe;
United States
Ramanna, Karthik, Karol Misztal, and Daniela Beyersdorfer. "The IASB at a Crossroads: The Future of International Financial Reporting Standards (B)." Harvard Business School Case 113-089, January 2013. (Revised March 2014.)
- November 1999 (Revised June 2011)
- Background Note
Accounting for Foreign Operations
By: David F. Hawkins
Students are required to compute and explain the quality annual earnings per share figures and major differences between managing domestic and global operations.
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Keywords:
Business Earnings;
Financial Statements;
International Accounting;
Globalized Firms and Management
Hawkins, David F. "Accounting for Foreign Operations." Harvard Business School Background Note 100-024, November 1999. (Revised June 2011.)
- 03 Mar 2003
- What Do You Think?
Are Conditions Right for the Next Accounting Scandal?
auditors and audit committees whose mutual survival depends on each other, overly complicated accounting and tax systems, and the nature of the reporting relationships between internal auditors and those...
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- December 2020
- Article
Multinational Firms and the Politics of International Trade in Multidisciplinary Perspective
By: Grace A. Ballor and Aydin B. Yildirim
From the technical analyses of wide ranges of scholars to the public discourse backlashes against globalization, there is a huge volume of work historicizing, quantifying, and problematizing the complex role of multinational corporations (MNCs) in international trade....
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Keywords:
Multinational Corporations;
International Trade;
Big Business;
Economic Governance;
Global Value Chains;
Trade Policy;
Corporate Regulation;
Multinational Firms and Management;
Trade;
Policy;
Governance;
Globalization
Ballor, Grace A., and Aydin B. Yildirim. "Multinational Firms and the Politics of International Trade in Multidisciplinary Perspective." Special Issue on Multinational Corporations and the Politics of International Trade. Business and Politics 22, no. 4 (December 2020): 573–586.
- May 1992 (Revised January 2000)
- Supplement
ABB: Accountability Times Two (B)
By: Robert L. Simons
Describes internal allocation conflicts in a complex global company structured as a matrix organization. ABB Switzerland has secured and will build an important power station project; however, internal market allocation policies dictate that this work be handled by ABB...
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Simons, Robert L. "ABB: Accountability Times Two (B)." Harvard Business School Supplement 192-142, May 1992. (Revised January 2000.)