Filter Results
:
(761)
Show Results For
-
All HBS Web
(3,814)
- Faculty Publications (761)
Show Results For
-
All HBS Web
(3,814)
- Faculty Publications (761)
- August 2018 (Revised July 2020)
- Case
Revenue Recognition at HBP
By: Paul Healy and Siko Sikochi
In early 2014, Paul Bills, CFO of Harvard Business Publishing (HBP), sat down with David Wan, the company’s CEO, to discuss budget preparations for the coming year. Bills noted that the performance of Corporate Learning, one of HBP’s three business units, would be...
View Details
Keywords:
Accrual Accounting;
Budgets and Budgeting;
Revenue Recognition;
Financial Reporting;
Publishing Industry;
Education Industry;
United States
Healy, Paul, and Siko Sikochi. "Revenue Recognition at HBP." Harvard Business School Case 119-029, August 2018. (Revised July 2020.)
- August 2018
- Case
Tapping Growth at Lord Hobo Brewing Company
By: Ethan Rouen and Susanna Gallani
Lord Hobo Brewing Company accounts for its inventory process as it prepares to create its first set of professional financial statements for investors.
View Details
Keywords:
Inventory;
Start-ups;
Craft Brewing;
Investing;
GAAP;
Brand Management;
Accounting;
Working Capital;
Entrepreneurship;
Private Equity;
Business Startups;
Business and Shareholder Relations;
Food and Beverage Industry;
Boston;
New England;
United States
Rouen, Ethan, and Susanna Gallani. "Tapping Growth at Lord Hobo Brewing Company." Harvard Business School Case 119-028, August 2018.
- July 2018
- Article
Reimagining Health Data Exchange: An Application Programming Interface-Enabled Roadmap for India
By: Satchit Balsari, Alexander Fortenko MD, MPH, Joaquin A. Blaya PhD, Adrian Gropper MD, Malavika Jayaram LLM, Rahul Matthan LLM, Ram Sahasranam, Mark Shankar MD, Suptendra N. Sarbadhikari PhD, Barbara Bierer, Kenneth D. Mandl MD, Sanjay Mehendale MD, MPH and Tarun Khanna
In February 2018, the Government of India announced a massive public health insurance scheme extending coverage to 500 million citizens, in effect making it the world’s largest insurance program. To meet this target, the government will rely on technology to...
View Details
Keywords:
Health Information Exchange;
India;
Health APIs;
Health Care and Treatment;
Information;
Analytics and Data Science;
Information Technology;
Health Industry;
India
Balsari, Satchit, Alexander Fortenko MD, MPH, Joaquin A. Blaya PhD, Adrian Gropper MD, Malavika Jayaram LLM, Rahul Matthan LLM, Ram Sahasranam, Mark Shankar MD, Suptendra N. Sarbadhikari PhD, Barbara Bierer, Kenneth D. Mandl MD, Sanjay Mehendale MD, MPH, and Tarun Khanna. "Reimagining Health Data Exchange: An Application Programming Interface-Enabled Roadmap for India." Journal of Medical Internet Research 20, no. 7 (July 2018).
- July 2018
- Teaching Note
The Perfect Storm: What Happens When the Market Moves Four Standard Deviations?
By: Nori Gerardo Lietz and Sayiddah Fatima McCree
Adam Carter was the portfolio manager for Tate Modern Finance III, L.P. (“Tate” or the “Fund”), the third in a series of U.S. commercial real estate debt funds sponsored by the London-based Tate Partners. The Fund was capitalized with $700 million of equity...
View Details
Keywords:
CMBS;
CLO;
Repo Financing;
Real Estate;
Financial Strategy;
Investment Funds;
Financing and Loans
- 2018
- Simulation
Financial Analysis Simulation: Data Detective
By: Suraj Srinivasan and V.G. Narayanan
In this simulation, students learn to identify typical industry characteristics revealed in financial data. Equipped with an interactive and flexible set of tools, students analyze disguised financials and—using their knowledge of operational practices and reasoning...
View Details
Keywords:
Financial Analysis;
Financial Accounting;
Financial Ratios;
Accounting;
Financial Statements;
Analysis
Srinivasan, Suraj, and V.G. Narayanan. "Financial Analysis Simulation: Data Detective." Core Curriculum Readings Series. Simulation and Teaching Note. Boston: Harvard Business Publishing 8742, 2018. Electronic.
- May 2018 (Revised July 2018)
- Case
EY China (A): Strengthening Presence in a Critical Market
By: Ashish Nanda, Das Narayandas and Lisa Rohrer
Soon after being named regional managing partner for Ernst & Young (EY) China in September 2009, Albert Ng reflects on the enormity of challenges facing EY China. Despite EY Global's commitment to the China practice, EY China’s growth agenda has been reversed, post...
View Details
Keywords:
Professional Services;
International Management;
Big Four;
Strategy And Execution;
Emerging Market;
Strategy;
Leadership;
Global Range;
Growth and Development Strategy;
Emerging Markets;
Accounting Industry;
China
Nanda, Ashish, Das Narayandas, and Lisa Rohrer. "EY China (A): Strengthening Presence in a Critical Market." Harvard Business School Case 718-464, May 2018. (Revised July 2018.)
- May 2018
- Article
Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance
By: Shelley Xin Li and Tatiana Sandino
Many service organizations rely on information sharing systems to boost employee creativity to meet customer needs. We conducted a field experiment in a retail chain, based on a registered report accepted by Journal of Accounting Research, to test whether an...
View Details
Li, Shelley Xin, and Tatiana Sandino. "Effects of an Information Sharing System on Employee Creativity, Engagement, and Performance." Journal of Accounting Research 56, no. 2 (May 2018): 713–747.
- April 2018 (Revised December 2018)
- Case
The Whistleblower at International Game Technology
By: Aiyesha Dey, Jonas Heese and James Weber
Robert Mayhem, a senior manager at International Game Technology, had filed a whistleblower report with the U.S. Securities and Exchange Commission alleging that the company had misstatements in its financial reports. Mayhem’s report involved IGT’s practice of...
View Details
Dey, Aiyesha, Jonas Heese, and James Weber. "The Whistleblower at International Game Technology." Harvard Business School Case 118-061, April 2018. (Revised December 2018.)
- April 2018 (Revised July 2023)
- Technical Note
Whistleblower Legislation in the Context of Financial Reporting
By: Aiyesha Dey, Jonas Heese and James Weber
This note provides an overview of U.S. federal legislation relating to whistleblowing, Sarbanes-Oxley, Dodd-Frank (including the Office of the Whistleblower), and the False Claims Act.
View Details
Keywords:
Whistleblower;
Sarbanes-Oxley;
Dodd-Frank;
False Claims Act;
Securities And Exchange Commission;
Government Legislation;
Financial Reporting;
United States
Dey, Aiyesha, Jonas Heese, and James Weber. "Whistleblower Legislation in the Context of Financial Reporting." Harvard Business School Technical Note 118-090, April 2018. (Revised July 2023.)
- March 2018 (Revised July 2018)
- Case
Cadre
By: Thomas R. Eisenmann, Scott Duke Kominers and David Lane
Late in 2017, CEO Ryan Williams and his team debated whether Cadre should become not only a technology-enabled investment manager, but also an online trading exchange providing high levels of liquidity for investors in commercial real estate (CRE) equity. Cadre was a...
View Details
- March 2018
- Module Note
Module Note for Instructors: Responsibilities to Society
By: Nien-hê Hsieh
This note outlines a framework to help managers discern and deliver on their responsibilities to society that has been taught in the “Responsibilities to Society” module in Leadership and Corporate Accountability (LCA), a semester-long, first-year required course for...
View Details
Hsieh, Nien-hê. "Module Note for Instructors: Responsibilities to Society." Harvard Business School Module Note 318-125, March 2018.
- March 2018
- Article
Polluted Morality: Air Pollution Predicts Criminal Activity and Unethical Behavior
By: Jackson G. Lu, Julia J. Lee, F. Gino and Adam D. Galinsky
Air pollution is a serious problem that influences billions of people globally. Although the health and environmental costs of air pollution are well known, the present research investigates its ethical costs. We propose that air pollution can increase criminal and...
View Details
Lu, Jackson G., Julia J. Lee, F. Gino, and Adam D. Galinsky. "Polluted Morality: Air Pollution Predicts Criminal Activity and Unethical Behavior." Psychological Science 29, no. 3 (March 2018): 340–355.
- February 2018 (Revised October 2019)
- Case
Steinhoff International and the Stock Exchange
By: Siko Sikochi and Austin Lim
Nicky Newton-King, the Chief Executive Officer of the Johannesburg Stock Exchange (JSE), was put in a difficult position. A scandal had broken out at Steinhoff, a JSE-listed company, under her watch and there were calls to suspend listing of the company securities from...
View Details
Keywords:
Accounting;
Financial Reporting;
Mergers and Acquisitions;
Financial Markets;
Corporate Governance;
Retail Industry;
Manufacturing Industry;
Distribution Industry;
Africa;
South Africa
Sikochi, Siko, and Austin Lim. "Steinhoff International and the Stock Exchange." Harvard Business School Case 118-066, February 2018. (Revised October 2019.)
- February 2018 (Revised June 2021)
- Case
New Constructs: Disrupting Fundamental Analysis with Robo-Analysts
By: Charles C.Y. Wang and Kyle Thomas
This case highlights the business challenges associated with a financial technology firm, New Constructs, that created a technology that can quickly parse complicated public firm financials to paint a clearer economic picture of firms, remove accounting distortions,...
View Details
Keywords:
Fundamental Analysis;
Machine Learning;
Robo-analysts;
Financial Statements;
Financial Reporting;
Analysis;
Information Technology;
Accounting Industry;
Accounting Industry;
Accounting Industry;
North America;
Tennessee
Wang, Charles C.Y., and Kyle Thomas. "New Constructs: Disrupting Fundamental Analysis with Robo-Analysts." Harvard Business School Case 118-068, February 2018. (Revised June 2021.)
- February 2018
- Case
Health Savings Accounts: Enabling Consumer Participation
By: Regina E. Herzlinger and James Wallace
Health savings accounts (HSAs), a creation of the 2003 Medicare Modernization Act, had become an integral part of the drive toward consumer-driven health care. Coupled with high-deductible health plans, HSAs allowed consumers to directly control a significant part of...
View Details
- February 2018
- Case
Rosslyn Resource: Monetization and Sales Strategy
By: Robert J. Dolan and Sunru Yong
Rosslyn Resource identifies exploration targets (potential mineral deposits) in the mining industry and advances them until the project can be monetized, usually through sale to a larger mining company, in return for an upfront fee and a royalty on future revenues....
View Details
Keywords:
Strategy;
Decision Choices and Conditions;
Business Model;
Organizational Change and Adaptation;
Mining Industry
Dolan, Robert J., and Sunru Yong. "Rosslyn Resource: Monetization and Sales Strategy." Harvard Business School Brief Case 918-509, February 2018.
- February 2018
- Article
Structural GARCH: The Volatility-Leverage Connection
By: Robert F. Engle and Emil N. Siriwardane
During the financial crisis, financial firm leverage and volatility both rose dramatically. Consequently, institutions are being asked to reduce leverage in order to reduce risk, though the effectiveness depends upon the role of capital structure in volatility. To...
View Details
Keywords:
Leverage;
Credit Risk;
Crisis Management;
Equity;
Volatility;
Credit;
Risk Management;
Financial Crisis
Engle, Robert F., and Emil N. Siriwardane. "Structural GARCH: The Volatility-Leverage Connection." Review of Financial Studies 31, no. 2 (February 2018): 449–492.
- January 2018 (Revised August 2018)
- Supplement
Fair Value Accounting at Noble Group (B)
By: Siko Sikochi, Suraj Srinivasan and Quinn Pitcher
Following a series of reports by Iceberg Research alleging that Noble Group was too aggressive in its fair value accounting for contracts and investments in producers, Noble’s stock price continued to fall and stakeholders began to call for improved transparency in...
View Details
Sikochi, Siko, Suraj Srinivasan, and Quinn Pitcher. "Fair Value Accounting at Noble Group (B)." Harvard Business School Supplement 118-062, January 2018. (Revised August 2018.)
- 2017
- Working Paper
Creating the Market for Organic Wine: Sulfites, Certification, and Green Values
By: Geoffrey Jones and Emily Grandjean
This working paper examines the history of organic wine, which provides a case study of failed category creation. The modern organic wine industry emerged during the 1970s in the United States and Western Europe, but it struggled to gain traction compared to other...
View Details
Keywords:
Product Launch;
Failure;
Problems and Challenges;
Complexity;
Governing Rules, Regulations, and Reforms;
Agriculture and Agribusiness Industry;
Food and Beverage Industry
Jones, Geoffrey, and Emily Grandjean. "Creating the Market for Organic Wine: Sulfites, Certification, and Green Values." Harvard Business School Working Paper, No. 18-048, December 2017.
- November 2017 (Revised June 2019)
- Case
Measuring True Value at Ambuja Cement
By: V. Kasturi Rangan, Suraj Srinivasan and Namrata Arora
The case discusses the measurement of social and environmental impact at Ambuja Cements, one of India’s leading cement companies. Ambuja is a leader in CSR activities and is attempting to quantify its impact, both positive and negative, using the “True Value” framework...
View Details
Keywords:
Corporate Social Responsibility and Impact;
Environmental Sustainability;
Value;
Measurement and Metrics;
Framework;
Cost vs Benefits
Rangan, V. Kasturi, Suraj Srinivasan, and Namrata Arora. "Measuring True Value at Ambuja Cement." Harvard Business School Case 518-063, November 2017. (Revised June 2019.)