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- All HBS Web (125)
- Faculty Publications (51)
Show Results For
- All HBS Web (125)
- Faculty Publications (51)
- 2007
- Book
An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe
By: Joanne G Horton, Richard H. Macve and George Serafeim
"Fair value" is currently the central topic of debate in the development of accounting standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still considering its own definition, and some commentators are arguing for versions of entry...
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Keywords:
Transition;
Financial Instruments;
Framework;
Market Entry and Exit;
Insurance;
Revenue Recognition;
Fair Value Accounting;
Standards;
United Kingdom
Horton, Joanne G., Richard H. Macve, and George Serafeim. An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe. London, UK: Institute of Chartered Accountants in England and Wales, Centre for Business Performance, 2007.
- Article
Tread Lightly Through These Accounting Minefields
By: H. David Sherman and S. David Young
In the current economic climate, there is tremendous pressure—and personal incentive for managers—to report sales growth and meet investors' revenue expectations. As a result, more companies have been issuing misleading financial reports, according to the SEC,...
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Sherman, H. David, and S. David Young. "Tread Lightly Through These Accounting Minefields." Harvard Business Review 79, no. 7 (July–August 2001): 129–135.
- September 2011
- Article
What Drives Sell-Side Analyst Compensation at High-Status Investment Banks?
By: Boris Groysberg, Paul M. Healy and David A. Maber
We use proprietary data from a major investment bank to investigate factors associated with analysts' annual compensation. We find compensation to be positively related to "All-Star" recognition, investment-banking contributions, the size of analysts' portfolios, and...
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Keywords:
Investment Banking;
Research;
Compensation and Benefits;
Investment Portfolio;
Forecasting and Prediction;
Resource Allocation;
Status and Position;
Business Earnings;
Quality;
Revenue;
Stocks;
Voting
Groysberg, Boris, Paul M. Healy, and David A. Maber. "What Drives Sell-Side Analyst Compensation at High-Status Investment Banks?" Journal of Accounting Research 49, no. 4 (September 2011): 969–1000.
- November 2005 (Revised December 2016)
- Case
Bally Total Fitness (A): The Rise, 1962–2004
By: John R. Wells, Elizabeth A. Raabe and Gabriel Ellsworth
From a single, modest club in 1962, Bally Total Fitness had grown to become—in management’s words—the “largest and only nationwide commercial operator of fitness centers” in the United States in 2004. Bally had faced its share of challenges, but the last couple of...
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Keywords:
Bally Total Fitness;
Fitness;
Gyms;
Health Clubs;
Chain;
Securities And Exchange Commission;
Paul Toback;
Weight Loss;
Exercise;
Contracts;
Personal Training;
Retention;
Accounting;
Accounting Audits;
Accrual Accounting;
Finance;
Advertising;
Business Growth and Maturation;
Business Model;
For-Profit Firms;
Customers;
Customer Satisfaction;
Public Equity;
Financing and Loans;
Revenue;
Revenue Recognition;
Geographic Scope;
Multinational Firms and Management;
Health;
Nutrition;
Business History;
Lawsuits and Litigation;
Management;
Business or Company Management;
Goals and Objectives;
Growth and Development Strategy;
Marketing;
Operations;
Service Delivery;
Service Operations;
Public Ownership;
Problems and Challenges;
Business and Shareholder Relations;
Business Strategy;
Competition;
Corporate Strategy;
Expansion;
Segmentation;
Trends;
Cost Management;
Profit;
Growth and Development;
Leadership Style;
Five Forces Framework;
Private Ownership;
Opportunities;
Motivation and Incentives;
Competitive Strategy;
Health Industry;
United States;
Illinois;
Chicago
Wells, John R., Elizabeth A. Raabe, and Gabriel Ellsworth. "Bally Total Fitness (A): The Rise, 1962–2004." Harvard Business School Case 706-450, November 2005. (Revised December 2016.)
- Web
Giving - Alumni
students receive need-based financial aid Learn how you can support students 3,200+ Student and alumni ventures supported by the Harvard Innovation Labs Learn about the Harvard Innovation Labs 27 % Portion of HBS’s operating revenue from...
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- Web
Named Fellowship Funds - Alumni
of HBS friends and alumni in recognition of Professor James E. Austin (MBA 1968, DBA 1972). Professor Austin joined the HBS faculty in 1972 and has held three chaired professorships; he is currently the Eliot I. Snider and Family...
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- Web
Help - Alumni
recognition for the full amount of the gift. Please contact Development Operations at 617-495-6207, or email gifts@hbs.edu, for further information about crediting. How can I view my giving history? You can view recent giving history by...
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- Web
Rock 100: The Network - Entrepreneurship
complete this application form. Criteria for Membership HBS alumni Current operating founders in a senior role Funded at Seed to Series C or generating revenue at rapidly growing pace Demonstrated market traction Benefits of Membership...
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- Web
Technology & Innovation - Faculty & Research
software platform; investing in software development capabilities; building advanced analytics capabilities; and embracing crowd-based product development. With all this, GE is evolving its business model. Now, for example, revenue from...
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- Web
Leadership - Faculty & Research
hospital, marked both by unprecedented challenges and remarkable achievements. Cleveland Clinic had recently been ranked the world’s second-best hospital. Dr. Mihaljevic was especially proud of the special recognition given to Cleveland...
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- 16 Mar 2020
- Research & Ideas
How the Coronavirus Is Already Rewriting the Future of Business
when. With facial recognition and infrared cameras, there can be time series data collected from your temperature and probably what was in the breaths you exhaled, captured over weeks and years, as you enter vestibules and ride...
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by Dina Gerdeman
- 22 Feb 2022
- News
Breaking News
and declining print advertising revenue. That was the firm foundation upon which local newspapers were built, so that pressure on the traditional sources of revenue has obviously put pressure on the rest of the business—and particularly...
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- 21 Apr 2021
- Research & Ideas
The Pandemic Conversations That Leaders Need to Have Now
change has driven: The rise of knowledge work Trends toward flatter, less hierarchical organizations and recognition of the value-creation of frontline workers Increasing diversity and globalization, creating an awareness of different...
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- 23 Dec 2002
- Research & Ideas
Partnering and the Balanced Scorecard
organization's strategy. Almost all companies want to grow revenues and reduce costs, so the objectives in the Balanced Scorecard's financial perspective are fairly generic across organizations. What differentiates the companies is how...
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by Robert S. Kaplan & David P. Norton
- 14 Dec 2011
- Research & Ideas
The New Measures for Improving Nonprofit Performance
challenge, which is aligning the interests of different stakeholders. When you think about a business, ideally the customers are paying for a product that generates revenue for the firm, which ultimately generates value in the form of...
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by Julia Hanna
- 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.)
- March 2009
- Supplement
Bausch & Lomb, Inc.: Pressure to Perform (B)
By: Robert L. Simons
This case breaks the existing (and still available) Bausch & Lomb, Inc.: Pressure to Perform case into an (A) and a (B) case. The (B) case can be used in class to demonstrate the serious consequences of overly aggressive accounting. The (B) case should be used after...
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Robert F. Dee
During his CEO tenure, Dee achieved an 800% increase in revenues (over $3 billion) – moving SmithKline into the upper echelons of major pharmaceutical organizations. He introduced the anti-ulcer medication, Tagamet, which became the...
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Keywords:
Healthcare
Clayton L. Mathile
Mathile bought the struggling pet food company from the founder when it had only one main product. Over the next decade, Mathile increased the company’s revenues by tenfold and introduced a full line of pet food and other pet-related...
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Keywords:
Agriculture & Mining