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- Faculty Publications (2,735)
Show Results For
-
All HBS Web
(6,609)
- People (11)
- News (1,667)
- Research (3,843)
- Events (33)
- Multimedia (139)
- Faculty Publications (2,735)
- June 1995 (Revised May 1996)
- Teaching Note
American Express TRS Charge-Card Receivables and Lehman Brothers and the Securitization of American Express Charge-Card Receivables TN
By: Andre F. Perold and Wai Lee
Teaching Note for (9-293-120) and (9-293-121).
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- 2007
- Book
Management Control Systems
By: Robert N. Anthony and Vijay Govindarajan
Management Control Systems, now in its 13th edition, builds on strengths from prior editions by offering a rich diversity of cases balanced with current material. The primary market for Management Control Systems is an MBA level elective in control systems. The...
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Anthony, Robert N., and Vijay Govindarajan. Management Control Systems. 12th ed. Boston: McGraw-Hill/Irwin, 2007.
Fighting Corruption at Siemens
On November 15, 2006, German prosecutors raided offices and homes of Siemens AG staff as part of an ongoing investigation into bribery. The subsequent investigations covered business representing 60% of Siemens' revenues and spanned operations in Asia, Africa,... View Details
- Spring 2021
- Article
Corporate Resilience and Response During COVID-19
By: Alex Cheema-Fox, Bridget LaPerla, George Serafeim and Hui (Stacie) Wang
The coronavirus pandemic caused a sharp market decline while raising heterogeneous responses across companies related to their employees, supply chain, and repurposing of operations to provide needed products and services. We study whether during the 2020 COVID-19...
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Keywords:
ESG;
COVID-19;
Coronavirus;
Crisis Response Plans;
Crisis;
ESG (Environmental, Social, Governance) Performance;
ESG Ratings;
Leadership & Corporate Accountability;
Big Data;
Machine Learning;
Investor Behavior;
Institutional Investors;
Corporate Performance;
Health Pandemics;
Crisis Management;
Corporate Social Responsibility and Impact;
Human Capital;
Supply Chain;
Operations;
Leadership;
Corporate Accountability;
Institutional Investing;
Performance
Cheema-Fox, Alex, Bridget LaPerla, George Serafeim, and Hui (Stacie) Wang. "Corporate Resilience and Response During COVID-19." Journal of Applied Corporate Finance 33, no. 2 (Spring 2021): 24–40.
- Research Summary
Tom's current research interests involve the role of accounting information in contracting, particularly in the setting of accounting based covenants in debt contracts.
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- 05 Apr 2021
- News
Biden Plan Spurs Fight Over What ‘Infrastructure’ Really Means
- 26 Sep 2019
- News
Reimagining Our Capitalist Markets
- January 2011 (Revised July 2011)
- Case
Elizabeth Jacobs: Price-Earnings Ratios and Employee Stock Option Grants
By: David F. Hawkins
Analyst questions the value of accounting measurement of earnings per share and stock option costs for equity valuation purposes.
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Keywords:
Earnings Management;
Business Earnings;
Employee Stock Ownership Plan;
Stock Shares;
Employee Ownership;
Stock Options;
Equity;
Accounting Audits;
Valuation;
Profit Sharing;
Accounting Industry
Hawkins, David F. "Elizabeth Jacobs: Price-Earnings Ratios and Employee Stock Option Grants." Harvard Business School Case 111-087, January 2011. (Revised July 2011.)
- October 2002 (Revised April 2012)
- Background Note
Introduction to Stockholders' Equity
The stockholders' equity section of the balance sheet illustrates details of accounting for stock offerings, common stock, and preferred stock. Accounting for dividends, both cash and stock dividends, and treasury stock is covered.
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Fields, Thomas D., and Jacob Cohen. "Introduction to Stockholders' Equity." Harvard Business School Background Note 103-019, October 2002. (Revised April 2012.)
- October 2021
- Case
Financial Reporting at Mattel
By: Aiyesha Dey, Trung Nguyen, Marshal Herrmann and Julia Kelley
In September 2020, Diana Ferguson was nearing her first Audit Committee meeting as the newly appointed Audit Committee chair of Mattel, Inc. Mattel was just recovering from an accounting scandal which had revealed the company’s poor internal controls and weak board...
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Keywords:
Accounting;
Accounting Audits;
Financial Reporting;
Financial Statements;
Governance;
Corporate Accountability;
Corporate Disclosure;
Corporate Governance;
Governance Compliance;
Governance Controls;
Governing Rules, Regulations, and Reforms;
Governing and Advisory Boards;
Lawsuits and Litigation;
Business and Shareholder Relations;
Consumer Products Industry;
Entertainment and Recreation Industry;
Financial Services Industry;
North and Central America;
United States;
California
Dey, Aiyesha, Trung Nguyen, Marshal Herrmann, and Julia Kelley. "Financial Reporting at Mattel." Harvard Business School Case 122-006, October 2021.
- 2007
- Text Book
Business Analysis and Valuation: Using Financial Statements
By: Paul M. Healy and Krishna G. Palepu
Financial statements are the basis for a wide range of business analysis. Managers, securities analysts, bankers, and consultants all use them to make business decisions. There is strong demand among business students for course materials that provide a framework for...
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Healy, Paul M., and Krishna G. Palepu. Business Analysis and Valuation: Using Financial Statements. 4th ed. Mason, OH: Thomson South-Western, 2007.
- July 2009 (Revised June 2010)
- Case
Kim Park (A): Long-lived Nonmonetary Assets
By: David F. Hawkins
A series of caselets exploring the accounting for long-lived nonmonetary assets.
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Keywords:
Accounting;
Financial Reporting;
International Accounting;
Assets;
Asset Management;
Standards
Hawkins, David F. "Kim Park (A): Long-lived Nonmonetary Assets." Harvard Business School Case 110-017, July 2009. (Revised June 2010.)
V.G. Narayanan
Professor Narayanan is the Thomas D. Casserly, Jr. Professor of Business Administration, and Senior Associate Dean of Executive Education and HBS Online. His research focuses on management accounting with an interest in performance evaluation and incentives. He uses... View Details
- June 2005 (Revised July 2009)
- Case
Financial Reporting Problems at Molex, Inc. (A)
By: Paul M. Healy
Following an accounting problem at Molex, the firm's auditors request changes in management. The board of directors has to decide whether the auditors' concerns have merit or whether, as management argues, the accounting issue is immaterial.
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Keywords:
Managerial Roles;
Governing and Advisory Boards;
Financial Reporting;
Relationships;
Resignation and Termination;
Accounting Audits
Healy, Paul M. "Financial Reporting Problems at Molex, Inc. (A)." Harvard Business School Case 105-082, June 2005. (Revised July 2009.)
- December 1997
- Case
Baylor Books, Inc.
By: William J. Bruns Jr. and Jeremy Cott
The owner of a trade book publishing company must consider proper accounting for books returned and potentially returnable by book stores. Company and industry data are supplied. Costs of failure to publish books under contract and a cost accounting system for books...
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Bruns, William J., Jr., and Jeremy Cott. "Baylor Books, Inc." Harvard Business School Case 198-082, December 1997.
- July 2009 (Revised June 2010)
- Supplement
Kim Park (B): Liabilities
By: David F. Hawkins, Gregory Miller and V.G. Narayanan
A series of caselets exploring the accounting for liabilities.
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Hawkins, David F., Gregory Miller, and V.G. Narayanan. "Kim Park (B): Liabilities." Harvard Business School Supplement 110-018, July 2009. (Revised June 2010.)
- June 2003 (Revised October 2003)
- Case
An Ancient Fable
By: Ashish Nanda
This case presents a thinly disguised account of Andersen's collapse, followed by a tightening of the oversight of audit firms. It raises questions on who lost and who gained, as well as the long-term implications of the changes for the accounting profession and...
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Nanda, Ashish. "An Ancient Fable." Harvard Business School Case 903-138, June 2003. (Revised October 2003.)
- Teaching
Overview
Jody has taught Introduction to Financial Accounting and Accounting Information for Managers to undergraduate students at the University of Waterloo.
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- Research Summary
By: Srikant M. Datar
Datar's research interests are in the cost management and management control areas. He
has published his research on activity-based management, quality, productivity, time-based
competition, new product development, bottleneck management, incentives and
...
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- October 2002 (Revised June 2003)
- Case
Scanlon Technologies, Inc.
Deals with equity section accounting. Introduces a company that issues common stock, convertible debt, and debt. Also addresses the accounting for repurchases of common stock and the convertible debt. Discusses the accounting for dividends (cash and stock) as well as a...
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Keywords:
Accounting
Fields, Thomas D., and Jacob Cohen. "Scanlon Technologies, Inc." Harvard Business School Case 103-017, October 2002. (Revised June 2003.)