accounting industry - Publications - Faculty & Research

11 Nov 2021
Blog Post

ZONE DEFENSE: These self-driving, AI-powered drones do recon so soldiers don’t have to

telling him. Ryan Tseng had already started two successful companies, and where Brandon saw a business opportunity in building AI software to operate unmanned systems for the military, Ryan saw a behemoth defense industry with high... View Details

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. View Details

Keywords: Financial Reporting; Financial Statements; Mergers and Acquisitions; Capital Structure; Financial Strategy; Competition; Competitive Advantage; Corporate Strategy; Pharmaceutical Industry; United States

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15 Mar 2016
First Look

March 15, 2016

Abstract—Transparency advocates argue that disclosure of oil and gas company payments to host governments for natural resources is a public good, helping to reduce corruption and increase accountability in resource rich countries. Yet we... View Details

01 Dec 2004
News

Finding a Balance

would otherwise be unable to afford treatment. Authored in 2003 by HBS professor Rohit Deshpandé, the case began as a straight pricing study. “The pharmaceutical industry is unlike any other,” Deshpandé explains. “Although the prices vary... View Details

Keywords: Julia Hanna; Colleges, Universities, and Professional Schools; Educational Services

March 2011 (Revised October 2011)
Case

Mittel Technologies, AG

By: David F. Hawkins

CFO of German heavy equipment manufacturer examines through company examples potential impact of proposed changes to revenue recognition rules. View Details

Keywords: Revenue Recognition; Manufacturing Industry; Germany

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01 Jun 2004
News

Alumni Author

9/11, the corporate accounting scandals — made me question what I wanted to do with my life. During this crisis of faith, I found the personal stories and advice that my professors delivered at the end of the term to be very... View Details

Keywords: Publishing Industries (except Internet); Publishing Industries (except Internet)

August 2024
Case

Quickmart: Sustaining Growth in a Challenging Economic Environment

By: Ramon Casadesus-Masanell and Kuria Kamau

In July 2023, Peter Kang’iri, the Chief Executive Officer (CEO) of Quickmart, Kenya’s second-largest retail chain, sat in his Nairobi office reviewing the company’s first half financial results before the weekly executive committee (EXCO) meeting. The company was in... View Details

Keywords: Distribution; Supply Chain; Logistics; Business Strategy; Expansion; Business Earnings; Growth and Development Strategy; Strategic Planning; Retail Industry; Retail Industry; Africa; Kenya; Nairobi

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Social Media - Alumni

professional interest group, a class, or a section of 50+ members. We are happy to discuss strategy, but HBS cannot provide technical or maintenance support for affiliate groups. When creating your group, consider how it will be updated. Create your profile or View Details

January 2024
Case

Frank Cornelissen: The Great Sulfite Debate (A)

By: Tiona Zuzul and Susan Pinckney

In 2018, artisanal Italian vineyard Frank Cornelissen was one of the world’s leading natural wine vineyards. Its founder, Frank Cornelissen, faced weather related conditions that forced him to have to decide between staying true to the tenets of the natural wine... View Details

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November 2021 (Revised December 2021)
Supplement

PittaRosso (B): Human and Machine Learning

By: Ayelet Israeli

This case supplements the "PittaRosso: Artificial Intelligence-Driven Pricing and Promotion" case, and provides major highlights on what happened at the company since the first case. View Details

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2019
Working Paper

Improving Working Conditions in Global Supply Chains: The Role of Institutional Environments and Monitoring Program Design

By: Jodi L. Short, Michael W. Toffel and Andrea R. Hugill

Activism seeking to improve labor conditions in global supply chains has led transnational corporations to adopt codes of conduct and monitor suppliers for compliance, but it is unclear whether these formal organizational structures raise labor standards. Drawing on... View Details

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09 May 2017
First Look

New Research and Ideas, May 9

a sovereign default may affect the economy. 2017 Green Capitalism? Business and the Environment in the Twentieth Century Entrepreneurship, Policy, and the Geography of Wind Energy By: Jones, G. Abstract—This study examines the geography of the global wind energy View Details

Keywords: Sean Silverthorne

07 Dec 2016
HBS Case

Why Millennials Flock to Fintech for Personal Investing

example, tax-loss harvesting aims at realizing capital losses that help offset realized capital gains to reduce the amount of capital gains tax paid. Capital gains are computed based on when each individual made contributions to her View Details

Keywords: by Michael Blanding; Financial Services

12 Feb 2014
Research & Ideas

Private Sector, Public Good

feasible or desirable to think about changing firms themselves. Can firms create shared value? Can industries regulate themselves? What are the responsibilities of managers? Does "purpose" matter? If academics chose to focus on... View Details

Keywords: by Dina Gerdeman

16 Jul 2024
Research & Ideas

Weighing Digital Tradeoffs in Private Equity

innovation, PE firms are discovering new sources of value creation, new research shows. Moreover, the PE industry itself has become more competitive as the number of PE firms grows, prompting firms to explore a new way of boosting the... View Details

Keywords: by Michael Blanding; Financial Services

01 Oct 2001
News

Q&A: Orin Smith

young consumers. I believe that will be true in our case. How would you describe the Starbucks company culture? It is highly aspirational and very people-oriented. Starbucks gives stock options to all employees (we call them partners); we were also the first in this... View Details

Keywords: Hanna, Julia; Hospitality; Food and Beverage Stores; Retail Trade

30 Oct 2012
First Look

First Look: October 30

& Law (forthcoming) Abstract The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysis of... View Details

Keywords: Sean Silverthorne

June 1995
Case

Banc One Corporation (A)

As Banc One's use of derivatives had proliferated, investors and analysts had expressed increasing concern about the size of derivative portfolios, the potential sensitivity of their value to interest rate swings, and the lack of standardized reporting on their use.... View Details

Keywords: Credit Derivatives and Swaps; Investment Banking; Financial Reporting; Annual Reports; Banking Industry

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