Publications

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16 Sep 2008
First Look

First Look: September 16, 2008

Reporting Standards (IFRS) in Europe. European IFRS adoption represented a major milestone towards financial reporting convergence yet spurred controversy reaching the highest levels of government. We find a... View Details

01 Mar 2018
What Do You Think?

Two Decades Later, is the 'New Economy' Finally Here?

kinwun Summing Up: What are the Earmarks of a “New Economy?” Responses to this month’s column rightly focused on the need for measures and standards before deciding whether we are entering an era of social and economic change as... View Details

Keywords: by James Heskett

01 Mar 2023
News

Is AI OK?

Illustrations by Dan Bejar Illustrations by Dan Bejar When she began investigating Airbnb’s smart-pricing algorithm several years ago, Assistant Professor Shunyuan Zhang wasn’t looking for evidence that it generated discriminatory outcomes, a problem known as... View Details

Keywords: Alexander Gelfand; Funds, Trusts, and Other Financial Vehicles; Finance

15 Jan 2019
First Look

New Research and Ideas, January 15, 2019

transform traditional industries such as banking, real estate, and healthcare. More recently, it has gained attention as a way to finance new ventures, through what is known as an Initial Coin Offering (ICO). Less noticed, though, is ICOs appear almost antithetical to... View Details

Keywords: Dina Gerdeman

01 Jun 1997
News

Blockbuster Deals

investment banking, also invokes the 1960s as a point of reference, specifically with regard to that era's conglomerate-building mania. "We saw huge companies of ill-fitting parts all held together by financial glue and the belief that... View Details

Keywords: Garry Emmons and Nancy O. Perry

Web

Statement of Activity & Cash Flows - Annual Report 2016

Financials Statement of Activity & Cash Flows 5-Year Data Summary CFO Letter Financial Highlights Statement of Activity & Cash Flows Consolidated Balance Sheet Supplemental View Details

10 Jan 2005
What Do You Think?

Public Pension Reform: Does Mexico Have the Answer?

1997, Mexico inaugurated a program in which all pension contributions are collected by the State and transferred into individual investment accounts managed by private organizations, called AFORES, registered with the government and... View Details

Keywords: by James Heskett; Financial Services

08 Mar 2011
First Look

First Look: March 8

capital adequacy requirements and all the reporting that went along with it. But could an Internet startup maintain the compliance and accounting standards necessary to handle such scrutiny? Could it... View Details

Keywords: Sean Silverthorne

01 Mar 2009
News

Where Are They Now?

holds the Deloitte & Touche LLP Chair of Accountancy at the University of Southern California’s Marshall School of Business, looks back at his teaching career at HBS with fondness, he has no regrets about leaving when he did in 1990. “I... View Details

Keywords: Margie Kelley; Colleges, Universities, and Professional Schools; Educational Services

15 May 2012
First Look

First Look: May 15

company whose management engaged in a massive accounting fraud. ChuoAoyama was PwC's Japanese affiliate and one of Japan's largest audit firms. In May 2006, the Japanese Financial Services Agency (FSA)... View Details

Keywords: Carmen Nobel

02 Jan 2018
First Look

First Look at New Research and Ideas, January 3, 2018

impairments and the overall effects on its financial statements. Purchase this case: https://cb.hbsp.harvard.edu/cbmp/product/118023-PDF-ENG Harvard Business School Case 118-024 Accounting for Political Risk... View Details

Keywords: Sean Silverthorne

September 1991
Case

All American Pipeline

By: Timothy A. Luehrman

Goodyear is nearing its first major capital commitments for the largest investment project in its history, the All American Pipeline. The pipeline will transport heavy crude oil from California to Texas. It is the centerpiece of a major program by Goodyear to diversify... View Details

Keywords: Capital; Financial Strategy; Business Startups; Diversification; Valuation; Standards; Supply Chain; Resource Allocation; Cash Flow; Mining Industry; California; Texas

September 1995 (Revised June 2002)
Case

Intel Pentium Chip Controversy (A), The

By: V.G. Narayanan and James D Evans

Following Intel Inc.'s decision to replace flawed Pentium chips, the company faces revenue recognition choices. Events leading up to IBM's decision to halt shipment of computers that have Intel's microprocessor inside and Intel's decision to replace all the flawed... View Details

Keywords: Business or Company Management; Decision Choices and Conditions; Revenue Recognition; Computer Industry

August 2001 (Revised October 2001)
Case

Shinsei Bank (D)

By: Michael Y. Yoshino and Perry Fagan

One year later, Yashiro and his management team can be proud of the young bank's first-year results, but face a set of difficult implementation issues. View Details

Keywords: Financial Reporting; Restructuring; Management Systems; Management Teams; Success; Banking Industry

July 2001 (Revised March 2002)
Case

Progressive Insurance: Disclosure Strategy

By: Amy P. Hutton and James Weber

Progressive Insurance had refused to play Wall Street's earning game. Progressive didn't manage reported earnings nor did management give guidance to analysts. Management then considered taking their unique disclosure strategy one step further to become the first to... View Details

Keywords: Earnings Management; Stocks; Corporate Disclosure; Insurance; Volatility; Insurance Industry; United States

24 Aug 2009
Research & Ideas

SuperCorp: Values as Guidance System

principles of this sort not only speak to high standards of conduct but also stretch the enterprise beyond its own formal boundaries to include the extended family of customers, suppliers, distributors, business partners, View Details

Keywords: by Rosabeth Moss Kanter

January 2021
Supplement

Aster DM Healthcare: Budget Exercise

By: V.G. Narayanan and Amy Klopfenstein

In April 2020, Alisha Moopen, Deputy Managing Director of Aster DM Healthcare, a network of clinics, hospitals, and pharmacies in the Middle East and India, must create her company’s budget for the 2021 fiscal year in light of the onset of Covid-19. The pandemic had... View Details